IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 14. Subsequent Events Accounting policies Events occurring between the date of the consolidated statement of financial position and the date of issue of the consolidated financial statements and consolidated financial position (“adjusting events”) are reflected in the consolidated financial statements. Events that occur between the statement of financial position date and the issue date of the consolidated financial statements that provide information on conditions that occurring after the date of the consolidated statement of financial position (“non-adjusting events”), if material, are disclosed in these Notes. There are no significant events up to the date of this report which are not reflected in the financial statements. As mentioned in the introductory note, negotiations are underway with RBI for the purpose of determining the net debt to be considered in determining the final price of the transaction, and the Group does not estimate that there will be significant differences from the amounts recorded in the financial statements at 31 December 2022. 477