IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements As at 31 December 2022, the cash flow of disposal of discontinued operations is pre- sented as follows: 2022 Cash received 209 272 474 Cash and cash equivalents disposed of -15 450 223 Disposal of discontinued operations net of cash 193 822 251 As at 31 December 2022, the group of assets and liabilities classified as held for sale are as follows: Tangible Fixed Assets 3 372 206 Intangible Assets 353 546 Right of use 1 703 145 Group of assets classified as held for sale 5 428 897 Lease liabilities -1 880 146 Group of assets classified as held for sale -1 880 146 Net value of assets and liabilities classified as held for sale 3 548 751 The non-current assets held for sale and respective associated liabilities are related to the carve-ins referred to in the introductory note of point 2 of these Notes. In the Consolidated Statement of Financial Position, in current accounts receivable (note 5.2.), there is an amount of €32.974.762,50, of which €25.974.762,50 relates to 10% of the estimated price, as referred to in the introductory note of point 2 of the annex, and €7.000.000 to the earn-out to be received for the fulfillment of the program to extend some of the contracts of the Burger King units in accordance with the terms provided for in the SPA. 6.8. Investment Property Accounting policies The Group classifies as investment properties in the consolidated financial statements properties held with the aim of capital appreciation and/or obtaining income from third parties. An investment property is initially measured at its acquisition or production cost, including transaction costs that are directly attributable to it. After initial recognition, 442