IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements 7 applicable legal and regulatory requirements, the information contained therein is consistent with the audited consolidated financial statements and, having regard to our knowledge and assessment of the Group, we have not identified any material misstatements. As defined in the article 451, nr. 7 of the Portuguese Companies' Code, this opinion is not applicable to the consolidated non-financial statement that is included in the consolidated management report. On the corporate governance report Pursuant to article 451, nr. 4, of the Portuguese Companies' Code, it is our opinion that the corporate governance report includes the information required to the Group to provide under article 29-H of the Securities Code, and we have not identified any material misstatements on the information provided therein in compliance with paragraphs c), d), f), h), i) and l) of nr. 1 of that article. On the consolidated non-financial information Pursuant to article 451 nr. 6 of the Portuguese Companies' Code, we inform that the Group has included in its management report the non-financial statement defined in article 508-G of the Portuguese Companies’ Code. On the remunerations report Pursuant to article 26-G, nr. 6 of the Portuguese Securities Code, we inform that the Group has included in the corporate governance report in a separate chapter the information defined in nr. 2 of that article. On the European single electronic format (ESEF) The consolidated financial statements of Ibersol, S.G.P.S., S.A. for the year ended 31 December 2022 have to comply with the applicable requirements established by the European Commission Delegated Regulation 2019/815 of 17 December 2018 (ESEF Regulation). Management is responsible for the preparation and presentation of the annual report in accordance with the ESEF Regulation. Our responsibility is to obtain reasonable assurance about whether the consolidated financial statements, included in the annual report, have been prepared in accordance with the requirements of the ESEF Regulation. Our procedures considered the OROC (Portuguese Institute of Statutory Auditors) technical application guide on ESEF reporting and included, amongst others:  obtaining an understanding of the financial reporting process, including the presentation of the annual report in a valid XHTML format;  identifying and assessing the risks of material misstatement related to the tagging of information in the financial statements, in XBRL format using iXBRL technology. This assessment was based on an understanding of the information tagging process implemented by the Entity. In our opinion, the consolidated financial statements, included in the annual report, are presented, in all material respects, in accordance with the requirements established by the ESEF Regulation. 484