IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS (*) “Meal card” amounts refer to payments in establishments that are charged electronically to card issuers after 15 days of processing or when by physical delivery after collection, checking and deposit. Aggregators transfer the charges made on behalf of the restaurants within an aver- age period of 15 days. (**) Following an appeal against an unfavorable decision against Pansfood in a case brought by a service provider, a security deposit in the amount of 744,766 euros was provided, which is recognized in Other debtors and with an provision in accordance with note 19. Additionally, a deposit of 847,735 euros was made at Juzgado in Barcelona regarding the process that is taking place with AENA. (***) “Marketing and rappel” correspond to amounts debited to Suppliers at the end of the year. (4) Accruals and income item is broken down into the following items: dec/2021 dec/2010 Suppliers contracts(*) 2 321 033 1 902 850 Ascendi reimbursement 497 307 497 307 Program "Cartão Continente" 506 780 318 445 Other 1 061 866 1 524 755 4 386 985 4 243 357 (*) amounts referring, essentially, to marketing and rappel from raw material suppliers, in the period, depending on the volume of purchases. (5) Deferred costs are broken down as follows: dec/2021 dec/2020 Rents and condominium fees (*) 295 746 635 593 Discount value 223 603 228 532 External supplies and services 585 225 545 599 Expenses with raw material 140 771 95 424 Other 453 263 252 334 1 698 608 1 757 482 (*) under the exemptions from recognition of IFRS 16. 398