IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 7. RIGHTS OF USE During the periods ended on 31th December 2021 and 2020, rights of use, as well as in the respective accumulated amortizations and impairment losses, were as follows: 1st January 2020 Stores and Commercial Spaces Buildings Equipment Other assets Total Initial net amount 308 977 174 9 362 195 3 244 949 227 861 321 812 179 Currency conversion -396 773 - - - -396 773 Increases 20 842 751 712 830 272 712 20 635 21 848 928 Decreases -3 612 854 -6 053 -1 409 - -3 620 316 Transfers - -767 669 14 493 2 266 -750 910 Depreciation in the year -55 410 213 -1 279 677 -536 873 -33 754 -57 260 517 Final net amount 270 400 085 8 021 626 2 993 872 217 007 281 632 588 31st December 2020 Cost 376 173 626 14 752 819 5 192 087 303 347 396 421 879 Accumulated depreciation -105 773 543 -6 731 194 -2 198 215 -86 340 -114 789 292 Net amount 270 400 085 8 021 626 2 993 872 217 007 281 632 588 1st January 2021 Stores and Commercial Spaces Buildings Equipment Other assets Total Initial net amount 270 400 085 8 021 626 2 993 872 217 007 281 632 588 Currency conversion 154 069 - - - 154 069 Increases 32 581 675 50 201 2 270 203 203 951 35 106 030 Decreases -128 752 142 -38 928 - - -128 791 070 Transfers - -3 022 -75 610 -11 364 -89 996 Depreciation in the year -46 258 100 -2 148 068 -691 846 -42 456 -49 140 470 Final net amount 128 125 587 5 881 809 4 496 619 367 138 138 871 151 31st December 2021 Cost 185 762 640 14 604 837 7 132 225 470 934 207 970 636 Accumulated depreciation -57 637 054 -8 723 027 -2 635 606 -103 796 -69 099 483 Net amount 128 125 587 5 881 809 4 496 619 367 138 138 871 151 375