IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS As at 31st December 2021 and 2020, fully subscribed and paid-up share capital was represented by, respectively, 46.000.000 and 36.000.000 shares to the bearer with a nominal value of 1 Euro each. 16.2. OWN SHARES There were no transactions with own shares in 2021 and 2020. At the end of the year the company held 3.599.981 own shares acquired for 11.180.516 Euros. 16.3. OTHER RESERVES AND RETAINED EARNINGS The Group’s non-available reserves reached 11.180.516 Euros and refer to own shares held by the Group (11.180.516 Euros). The amounts distributed to shareholders are determined based on the parent indi- vidual financial statements, which show the available amount of 160,928,369 Euros. There are no limits to Ibersol’s ability to assign or use Group assets and settle Group liabilities, other than those which result directly from the law. 16.4. NON-CONTROLLING INTERESTS In the periods ended 31st December 2021 and 2020, non-controlling interests were as follows: % dec/2021 dec/2020 dec. 2021 dec. 2020 Restmon 39% 39% -62 026 -60 684 Cortsfood 50% 50% 170 245 211 662 Others -17 737 -17 737 90 482 133 241 In 2021 and 2020 changes in non-controlling interests were as follows: 2021 2020 1st January 133 241 293 007 Increases - - Decreases (1) -42 759 -159 766 31st December 90 482 133 241 (1) Amounts referring to profit and loss for the period attributable to non-controlling interests in 2021 and 2020 in the amount of, respectively, 42,759 euros and 109,960 euros. Additionally, in 2020 there is a decrease resulting from the distribution of dividends (49,806 euros). 402