IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 Changes in property, plant and equipment During the years ended 31 December 2022 and 2021, the movement in the value of tangible fixed assets, as well as in the respective amortization and accumulated impairment losses, was as follows: Land Buildings and other constructions Equipment Other tangible fixed assets Other tangible fixed assets Total 01 January 2021 14 737 521 151 566 194 35 218 881 10 358 548 1 422 880 213 304 024 Currency translation 168 469 177 992 27 483 -17 47 175 421 102 Additions 4 647 921 18 519 568 4 743 443 1 690 090 142 409 29 743 431 Decreases - -117 430 -55 986 -19 595 0 -193 010 Transfers - 396 419 485 375 36 569 -843 745 74 617 Depreciation charge for the year on discontinued operations - -6 264 163 -3 918 564 -1 244 983 - -11 427 710 Depreciation -47 575 -7 513 987 -4 668 607 -1 108 339 - -13 338 508 Impairment for the year -9 000 -3 526 492 -627 433 -47 315 - -4 210 240 31 December 2021 19 497 339 153 238 101 31 204 592 9 664 958 768 719 214 373 712 Currency translation 147 622 94 102 -28 478 -15 456 506 198 296 Additions 3 103 25 557 781 9 805 617 3 419 615 1 650 695 40 436 811 Decreases -1 308 187 -67 356 069 -13 986 649 -5 900 966 -706 538 -89 258 409 Transfers -3 661 214 -4 818 523 79 403 3 849 -306 942 -8 703 426 Depreciation charge for the year on discontinued operations - -3 707 595 -2 390 155 -834 229 - -6 931 979 Depreciation for the year -97 127 -8 832 192 -4 742 138 -1 113 791 - -14 785 248 Impairment for the year (note 6.5.2) - -2 410 175 - - - -2 410 175 Reversal of impairment (note 6.5.2) - 992 976 - - - 992 976 Transfer discontinued operations - -2 295 260 -732 862 -344 133 - -3 372 255 31 December 2022 14 581 536 90 463 145 19 209 331 4 879 846 1 406 440 130 540 303 The investment of around 31.6 million euros essentially refers to the opening of 17 KFC, 5 Taco Bell, 5 Pizza Hut and 3 Pans. The remainder respects Burger King units. In 2021, the investment basically refers to the opening of five Taco Bell (2 due to the conversion of other existing units), five Pizza Hut, twelve Burger King, six KFC and the acquisition of land for the installation of 5 restaurants. 427