IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 12. Transactions with related parties Accounting policies A related party is a person or entity that is related to the Group, including those that own or are subject to influence or control by the Group. In the consolidation procedures the transactions between the companies included in the consolidation by the full consolidation method are eliminated, since the consolidated financial statements present the owner and its subsidiaries’ information as one single company, and therefore they are not disclosed in this note. The balances and transactions with related parties in 2022 and 2021 can be presented as follows: Year 2022 Year 2021 Parent entitie Jointly controlled entitie Associated entitie Other Entities Parent entitie Jointly controlled entitie Associated entitie Other Entities Supply of services 1 000 000 4 731 672 - - 1 000 000 4 174 391 - - Rental income from lease contracts - - - 178 674 - - - 2 200 946 Accounts payable - 1 713 701 - - - 1 395 331 - - Other current assets - - - - - - - - Financial investments - - 300 000 - - - 300 000 - The parent company of Ibersol SGPS S.A. is ATPS - SGPS, SA, direct and indirect holder of 26.004.023 shares. António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira each hold 3.495 and 3314 shares of Ibersol SGPS, S.A. respectively. The voting rights attributable to ATPS are also attributable to António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira under the terms of sub-paragraph b) of no. 1 of article 20 and no. 1 of article 21, both of the Securities Code. º, both of the Portuguese Securities Code, by virtue of the fact that they hold control of the referred company, in which they participate indirectly, in equal parts, through, respectively, the companies CALUM - SERVIÇOS E GESTÃO, S.A. with Tax ID No. 513799486 and DUNBAR - SERVIÇOS E 475