IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 December 2020 Opening balance Currency conversion Charge-off and reclassification Impairment assets disposals Impairment in the year Impairment reversal Closing balance Property, plant and equipment 10 981 144 - -285 115 -2 599 023 (5) 831 559 (1) - 8 928 565 Goodwill 6 016 459 - - - 7 458 583 (1) - 13 475 042 Intangible assets 3 722 929 - -2 163 - - - 3 720 766 Inventories 74 981 - - - - - 74 981 Other current assets 2 585 661 -6 883 -1 132 793 - 1 182 100 (2) -43 383 (3) 2 584 702 Other financial assets (current and non-current) 707 366 - - - -543 613 (4) - 163 753 24 088 540 -6 883 -1 420 071 -2 599 023 8 928 629 -43 383 28 947 808 (1) recorded in amortization, depreciation and impairment losses of PPE, IA and Goodwill, Notes 8 and 9; (2) recorded in other operating costs; (3) recorded in other operating income; (4) recorded in other financial expenses and losses and financial income and gains, Note 25; (5) Write-off of assets with impairment losses are detailed as follows: Year 2020 Year 2021 Pans & Company (4 units) 1 258 554 Pans & C.ª (2 units) 794 186 Ribs (1 unit) 385 346 Pasta Caffe (3 units) 561 694 Pizza Móvil (6 units) 955 123 2 599 023 1 355 880 423