IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS Balance sheet dec. 2021 dec. 2020 Property, plant and equipment and intangible assets 1 703 755 1 486 329 Non-current financial assets 2 605 656 Receivables from third parties 1 765 356 1 528 442 Cash and cash equivalents 339 299 233 074 Accruals and deferrals 436 119 504 864 Total assets 4 247 134 3 753 365 Equity 935 359 1 053 964 Long-term term debts 1 451 053 1 356 245 Short-term debts 1 630 964 1 032 917 Accruals and deferrals 229 759 310 240 Total liabilities 3 311 776 2 699 402 Total equity and liabilities 4 247 134 3 753 365 Profit and loss account dec. 2021 dec. 2020 Operating income 4 224 070 4 164 161 Operating costs -4 315 578 -3 872 610 Net financing cost -40 387 -27 913 Pre-tax income -131 895 263 638 Income tax 13 290 3 093 Net profit -118 605 266 731 10.1.2. Associate Ziaicos, S.A. dec. 2021 dec. 2020 Equity (1) 347 656 3 697 347 656 3 697 (1) the reconciliation of equity and net income of the associate Ziaicos is presented as follows: dez. 2021 dez. 2020 Equity 869 140 9 241 40% 40% 347 656 3 697 Net profit -101 -101 40% 40% -40 -41 Consult is presented as follows: As at 31st December 2021 and 2020, statements of financial position and compre- hensive income of Ibersol’s jointly controlled interest UQ Consult, were as follows: 390