IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 10.1.1. Jointly controlled entity UQ Consult – Serviços de Apoio à Gestão, S.A.: dec. 2021 dec. 2020 Goodwill (1) 2 168 982 2 168 982 Equity (2) 467 680 526 982 2 636 662 2 695 964 (1) an impairment test was carried out on the equity interest in UQ Consult, S.A., considering its value in use, with the results being as follows: Goodwill 2 168 982 Other liquid assets 467 680 Total 2 636 662 Recoverable value 2 926 646 With the discount rate used of 6.7%, it was concluded that this participation was not impaired. (2) the reconciliation of equity and net income of the jointly controlled entity UQ dec. 2021 dec. 2020 Equity 935 359 1 053 964 50% 50% 467 680 526 982 Net profit -118 605 266 731 50% 50% -59 303 133 365 389