IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 Year 2021 Unit Segment Recoverable value (value in use) Assets value Impairment loss on PPE Impairment loss on IA TOTAL Gran Canaria Airport (ES) Concessions & Travel - 1 116 441 1 092 082 24 359 1 116 441 Málaga Airport (ES) Concessions & Travel 333 355 1 346 916 996 222 17 339 1 013 561 Service Areas (5 units) Concessions & Travel 1 549 914 2 809 884 650 214 609 756 1 259 970 KFC (1 unit) Counters - 616 438 616 438 - 616 438 Burger King (1 plant) Counters 520 662 778 705 258 043 - 258 043 Pans & Co (1 plant) Counters - 518 577 518 577 - 518 577 FrescCo (1 unit) Restaurants - 23 228 23 228 - 23 228 Warehouse (ES) Restaurants 206 114 261 550 55 436 - 55 436 TOTAL 2 610 045 7 471 739 4 210 240 651 454 4 861 694 Sensitivity Analysis In 2022, the analysis of the sensitivity to the discount rate for the CGUs that present impairment in the year, is presented as follows: Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 2 408 358 -1 817 -0,50% 2 406 137 -4 038 WACC rate applied 2 410 175 - 0,50% 2 421 969 11 794 1,00% 2 411 684 1 509 In 2021, the analysis of the sensitivity to the discount rate for the CGUs that present impairment in the year, is presented as follows: Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 4 638 908 -222 786 -0,50% 4 773 074 -88 620 WACC rate applied 4 861 694 - 0,50% 5 030 941 169 247 1,00% 5 258 589 396 895 435