IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS Concession Rights N o of years Termination Date Lusoponte Service Areas 33 2032 2ª Circular Service Areas 10 2027 Portimão Marina 60 2061 Aeroport Service Area 20 2022 Pizza Hut Cais Gaia 20 2024 Modivas Service Areas 28 2031 Barcelos Service Areas 30 2036 Alvão Service Areas 30 2036 Lousada (Felgueiras) Service Areas 24 2030 Vagos Service Areas 24 2030 Aveiro Service Areas 24 2030 Ovar Service Areas 24 2030 Gulpilhares (Vilar do Paraíso) Service Areas 24 2030 Talhada (Vouzela) Service Areas 25 2031 Viseu Service Areas 25 2031 Matosinhos Service Areas 24 2030 Maia Service Areas 26 2032 As intangible assets related to industrial property are allocable to cash-generating units, the impairment analysis is carried out as described in note 8, in the section “Impairment tests for cash-generating units”. 10. FINANCIAL INVESTMENTS AND OTHER NON-CURRENT ASSETS 10.1. INVESTMENTS IN JOINTLY CONTROLLED ENTITIES AND ASSOCIATED Investment related to the joint controlled entity UQ Consult and associate Ziaicos (Note 5), the details of which are as follows: dec. 2021 dec. 2020 UQ Consult - Serviços de Apoio à Gestão, S.A. 2 636 662 2 695 964 Ziaicos - Serviços e Gestão, Lda 303 656 3 697 2 940 318 2 699 661 On 31st December 2021, the Group’s concessions, territorial rights and related life cycle are shown below: 388