IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 2022 Nature Note Depreciation and amortisation Impairment reversal Impairment losses Total Goodwill 6.1. - - - - Intangible assets 6.2. -2 932 291 17 339 - -2 914 952 Property, plant and equipment 6.3. -14 785 247 992 976 -2 410 175 -16 202 447 Right-of-use assets 6.4. -19 777 815 - - -19 777 815 Currency translation -166 618 - - -166 618 Total -37 661 972 1 010 315 -2 410 175 -39 061 832 2021 Nature Note Depreciation and amortisation Impairment losses Total Goodwill 6.1. - -1 476 821 -1 476 821 Intangible assets 6.2. -2 719 850 -651 454 -3 371 304 Property, plant and equipment 6.3. -13 338 508 -4 210 240 -17 548 748 Right-of-use assets 6.4. -41 928 918 - -41 928 918 Currency translation 131 590 - 131 590 Total -57 855 686 -6 338 515 -64 194 201 6.5. Depreciation, amortization and impairment losses on non- -financial assets Expenses with depreciation, amortization and impairment losses on non-financial as- sets in 2022 and 2021 were as follows: Judgments and estimates The complexity and level of judgment inherent to the model adopted for the calcula- tion of impairment and the identification and aggregation of cash generating units (CGU’s) implies considering this topic as a significant accounting estimate. For the purposes of impairment tests, the recoverable amount is the higher of the fair value of an asset less costs inherent in its sale and its value in use. The recover- able amount derives from assumptions related to the activity, namely, sales volumes, operating expenses, planned investments, refurbishment and closure of units, impact of other market players, internal Management projections and historical performance. 431