IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 Accounting Value Valuation Method Financial Liabilites Category 2021 2020 Loans Other liabilities 166 794 557 165 068 581 Amortized cost Suppliers Other liabilities 51 761 221 44 641 954 Amortized cost Cost accruals Other liabilities 11 996 731 8 073 416 Amortized cost Other creditors Other liabilities 5 540 499 5 638 866 Amortized cost Derivative financial instruments Other liabilities 18 976 63 078 Fair value 236 111 984 223 485 895 Financial assets (such as Accounts receivable and Other Debtors) and Other finan- cial assets presents impairment losses, as shown in Note 15 and 11, respectively. As at 31st December 2021 and 2020, gains or losses related with these financial assets and liabilities were as follows: Profit/ (Loss) dec/2021 dec/2020 Accounts receivable -390 151 -1 138 717 Other financial assets -53 660 543 613 -443 811 -595 104 The interest of financial assets and liabilities were as follows: Interest dec/2021 dec/2020 Accounts receivable - - Non-current financial assets - - Liabilities at amortised cost 2 796 002 3 122 898 2 796 002 3 122 898 30. DIVIDENDS In 2021 and 2020 no dividends were distributed to shareholders. 31. CONTINGENT ASSETS AND LIABILITIES The Group has contingent liabilities related to its business (related to licensing, advertising fees, hygiene and food safety and employees, the success rate of Ibersol in these processes being historically high). It is not expected that there will be significant liabilities arising from contingent liabilities. 419