IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements Brands Industrial property Other intangible assets Intangible assets in progress Total 01 January 2021 17 416 667 16 025 623 1 751 799 1 655 511 36 849 600 Currency translation - 10 101 - 26 373 36 474 Additions - 3 458 095 5 000 136 179 3 599 274 Decreases - -146 657 - -252 470 -399 127 Transfers - 308 401 - -335 351 -26 950 Amortization of the year from discontinued operations - -812 314 -4 951 - -817 265 Amortization for the year -1 100 000 -1 279 652 -340 198 - -2 719 850 Impairment for the year - -651 454 - - -651 454 31 December 2021 16 316 667 16 912 143 1 411 650 1 230 242 35 870 696 Changes to the consolidation perimeter - 447 026 - - 447 026 Currency translation - 2 649 - 18 885 21 534 Additions - 2 413 845 714 714 554 367 3 682 926 Decreases - -8 738 366 -152 760 -540 976 -9 432 102 Transfers - 208 008 -5 000 -98 546 104 462 Amortization of the year from discontinued operations - -561 444 -1 866 - -563 310,26 Amortization for the year -1 100 000 -1 519 886 -312 405 - -2 932 291 Reversal of impairment (note 6.5.2) - 17 339 - - 17 339 Transfer discontinued operations - -353 497 - - -353 497 31 December 2022 15 216 667 8 827 817 1 654 333 1 163 972 26 862 783 The value of the decreases refers essentially to the effect of the sale of the Burger King business, in the amount of 9.386.910 euros, note 6.7. Intangible assets in progress mostly relate to territorial rights to open units, which are paid in advance to the brands at the time when joint agreements are signed between Ibersol and the franchisors to open units. 424