IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS Dr. António Carlos Vaz Pinto de Sousa and Dr. António Alberto Guerra Leal Teixeira each hold 2.520 shares of Ibersol, SGPS, S.A. The voting rights attributable to ATPS are also attributable to António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira according to paragraph 1.b) Article 20, and paragraph 1 Article 21, both of the Portuguese Securities Market Code, by holding the domain of ATPS, in which they participate indirectly in equal parts by their companies, respectively, the companies CALUM - SERVIÇOS E GESTÃO, S.A. with NIPC 513799486 and DUN- BAR - SERVIÇOS E GESTÃO, S.A. with NIPC 513799257, which, jointly, hold the ma- jority of the share capital of ATPS. The other entities refer to entities controlled by other holders of significant influence in the parent company of Ibersol Group. The amounts presented refer to rents paid in the year, which, as a result of the adoption of IFRS 16, do not correspond to the amount of lease expenses reflected in the financial statements. As at 31st December 2021, the estimated payment commitments for rents over the term of the respec- tive contracts amount approximately to 17.9 million Euros (31st December 2020: 18.4 million Euros). 35. IMPAIRMENT During 2021 and 2020, impairment losses were as follows: December 2021 Opening balance Currency conversion Charge-off and reclassification Impairment assets disposals Impairment in the year Impairment reversal Closing balance Property, plant and equipment 8 928 565 - -50 095 -1 355 880 (5) 4 210 240 (1) - 11 732 829 Goodwill 13 475 042 - - - 1 476 821 (1) - 14 951 863 Intangible assets 3 720 766 - -4 958 -6 686 (5) 651 454 (1) - 4 360 577 Inventories 74 981 - - - - - 74 981 Other current assets 2 584 702 3 588 -96 037 - 420 324 (2) -30 173 (3) 2 882 404 Other financial assets (current and non-current) 163 753 - - - 53 660 (4) - 217 413 28 947 808 3 588 -151 090 -1 362 566 6 812 499 -30 173 34 220 066 422