IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements Year 2022 Unit Segment Recoverable value (value in use) Assets value Impairment loss on AFT Impairment loss on IA Reversal of impairment in PPE and AI TOTAL Málaga Airport (ES) Concessions & Travel - - - - -1 010 315 -1 010 315 Ribs (2 units) Restaurants 19 298 643 293 623 995 - - 623 995 KFC (1 unit) Counters 14 372 368 236 353 864 - - 353 864 Pizza Hut (3 units) Restaurants 84 662 306 845 222 183 - - 222 183 Pans & Co (5 units) Counters - 1 210 133 1 210 133 - - 1 210 133 TOTAL 118 332 2 528 507 2 410 175 - -1 010 315 1 399 860 6.5.2. Impairment of property, plant and equipment, intangible assets and rights of use Results of impairment tests The tests carried out on the Ibersol Group’s CGUs with impairment signs resulted in the need to record impairment in the amount of €2,410,175 in 2022 (€4,861,694 in 2021). Restaurants greater difficulties in the short-term recovery of pre-covid transactions indicated impairment losses of the respective assets. On the other hand, once the dispute with AENA over the value of the minimum rents for the current contracts has been overcome, the traffic evolution in 2022 higher than expected and the positive revision of Eurocontrol’s traffic estimates, the impairment tests carried out indicate the total reversal of the impairment constituted in 2021 for the Malaga Airport assets (around 1 million euros), maintaining, however, the impairment estimate recognized in 2021 for the Gran Canaria unit). The detail of the impairment changes is presented as follows: 434