IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements As at 31 December 2022, the calculation of the capital gain from discontinued operations is presented as follows: Calculation of capital gains 30.11.2022 Tangible Fixed Assets 88 941 949 Goodwill 24 641 046 Right of Use 65 725 852 Intangible Assets 9 386 910 Deferred Tax Assets 6 628 333 Inventories 3 080 188 Other receivables 4 445 599 Cash and bank deposits 15 450 223 Lease liabilities -67 281 693 Financing obtained (NC) -16 676 137 Other accounts payable -24 861 916 Total Net Assets and Liabilities deconsolidated 109 480 353 Selling Price 242 247 237 Operating Expenses -1 539 268 Selling price deducted of cost to sell 240 707 969 Capital gain on sale 131 227 616 Profit (loss) on Consolidated Income Statement 143 178 459 As at 31 December 2022 and 2021, the impact of discontinued operations on the Consolidated Statement of Cash Flows is as follows: Cash flows from discontinued operations 2022 Cash Flows from Operating Activities 38 119 401 Cash flows from investing activities - Disposal of discontinued operations net of cash 193 822 251 Cash Flows from Investing Activities - Others -14 701 355 Cash Flows from Financing Activities -18 478 016 Cash and cash equivalents from discontinued operations 198 762 281 440