IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS Unit Segment Recovarable amount (use value) Assets account value Property, plant and equipment Impairment losses Intangible assets Impairment losses Total 2020 Service Areas (2 units) Concessions and Travel 0 112 721 112 721 - 112 721 Pasta Caffe (2 units) Restaurants 0 542 735 542 735 - 542 735 Ribs (1 unit) Restaurants 0 55 043 55 043 - 55 043 Pans & C.ª (1 unit) Counters 0 121 060 121 060 - 121 060 Total 0 831 559 831 559 - 831 559 A lower penetration in the “home delivery” segment as well as greater difficulties of these units in the short-term recovery of pre-Covid-19 transactions indicated impair- ment losses of these assets. In the case of Gran Canaria and Málaga Airports, the evidence comes from the mini- mum contractual rents that are adjusted by Ley13/2021 being substantially higher than those requested by Ibersol in the lawsuit filed in Court. Sensitivity analysis In 2021, the analysis of the sensitivity to the discount rate for the CGUs that are im- paired in the year is presented as follows: Discount Rate Impairment Change in inpairment - increase/(decrease) -1,00% 4 638 908 -222 786 -0,50% 4 773 074 -88 620 WACC rate applied 4 861 694 0,50% 5 030 941 169 247 1,00% 5 258 589 396 895 380