IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 In the periods ended 31 December 2022 and 2021, investments in associates and joint ventures were broken down as follows: Dec/2022 Dec/2021 UQ Consult - Serviços de Apoio à Gestão, S.A. 2 737 357 2 636 662 Ziaicos - Serviços e gestão, Lda 347 564 303 656 Others 3 000 - 3 087 921 2 940 318 Accumulated impairment losses - - Total 3 087 921 2 940 318 UQ Consult financial investment includes goodwill of about 2.1 million euros. The main indicators of the companies entering by the equity method are: Currency Assets Equity Capital Turnover Net Profit % Group UQ Consult - Serviços de Apoio à Gestão, S.A. EUR 5 010 939 1 136 748 4 741 641 201 389 50% Ziaicos - Serviços e gestão, Lda EUR 868 909 868 909 - -231 40% The proportion of equity and net income attributable to the Group is as follows: Dec/2022 Dec/2021 % Equity Capital Net Profit Equity Capital Net Profit UQ Consult - Serviços de Apoio à Gestão, S.A. 50% 568 374 100 695 467 680 -59 303 Ziaicos - Serviços e gestão, Lda 40% 347 564 -92 347 656 -40 915 938 100 602 815 336 -59 343 UQ Consult, SA financial investment was tested for impairment and it was concluded that the recoverable amount, considering its value in use, exceeds the book value. 437