IBERSOL | 2019 Annual Report

2019 ANNUAL REPORT 16.4. INTERESTS THAT DO NOT CONTROL In the years ending on 31 December 2019 and 2018, the interests that do not control were as follows: % Dec/2019 Dec/2018 Dec/2019 Dec/2018 Restmon 39% 39% -53 342 -46 619 Cortsfood 50% 50% 364 086 393 561 Others -17 737 -17 738 293 007 329 204 In 2018, the group acquired the interests that do not control of the subsidiary Dehesa and, by split, formed the subsidiary Cortsfood to cut off the business between fran- chises (Dehesa) and its own restaurants (Cortsfood). Changes in the year in 2019 and 2018 in interests that do not control were as follows: 2019 2018 1st January 329 204 723 445 Increases (1) 90 582 108 689 Decreases (2) -126 779 -502 930 31st December 293 007 329 204 (1) changes in 2019 and 2018 relate to the year income of the interests that do not control, respectively, 90.582 eur and 108.690 eur. (2) decrease in 2019 and 2018 result from the distribution of dividends by interests that do not control shareholders (126.779 aur and 444.647 eur, respectively) and in 2018 the purchase of 50% from the subsidiary Dehesa to interests that do not control and respective constitution by split of the subsidiary Cortsfood (58.283 euros). 267