IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements Changes in right of use assets During the years ended 31 December 2022 and 2021, the movement in the value of the rights of use, as well as in the respective amortization and accumulated impairment losses, is presented as follows: Shops and Commercial Spaces Buildings Equipment Other assets Total 01 January 2021 270 400 085 8 021 626 2 993 872 217 007 281 632 590 Currency translation 154 069 - - - 154 069 Increases 32 581 675 50 201 2 270 203 203 951 35 106 030 Decreases -128 752 142 -38 928 - - -128 791 070 Transfers - -3 022 -75 610 -11 364 -89 996 Depreciation of the year from discontinued operations -7 211 552 - - - -7 211 552 Depreciation for the year -39 046 548 -2 148 068 -691 846 -42 456 -41 928 918 31 December 2021 128 125 587 5 881 809 4 496 619 367 138 138 871 151 Currency translation 93 857 - - - 93 857 Increases 41 567 014 10 423 997 765 62 218 42 637 420 Decreases -64 078 803 -35 172 -1 552 617 -159 620 -65 826 212 Transfers - 92 801 20 112 400 113 313 Depreciation of the year from discontinued operations -4 196 869 -3 999 -258 495 -21 527 -4 480 890 Depreciation for the year -17 793 551 -1 253 051 -690 927 -40 286 -19 777 815 Transfers from discontinued operations -1 703 145 - - - -1 703 145 31 December 2022 82 014 090 4 692 812 3 012 457 208 323 89 927 680 The value of the increases refers essentially to 37 new leases (32 of spaces and 5 of equipment), 72 renewals and 6 extensions of contract terms for restaurants and support facilities, the lease contract for Menorca Airport, which at the end of year reached the traffic of 2019 and thus began to contemplate the payment of guaranteed minimum rents and also the effect of remeasurement of contracts by rent updates by the Consumer Price Index and other changes in expected lease payments (for example in cases of revaluation of the lease term). The value of the decreases refers essentially to the effect of the sale of Burger King, in the amount of 65.725.852 euros, as per note 6.7. 430