IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 The Fiscal Council, in compliance with Art. 29-S nr 1 of the Securities Code and in com- pliance with the internal policy regarding transactions with related parties proceeded to the assessment of such transactions. During the year, transactions with related parties or qualified shareholders were part of the company’s current activity, were carried out under market conditions, in compliance with the applicable legal and regulatory requirements, without conflicts of interest identified. The Fiscal Board observed the recommendations I.2.2, I.2.3, I.2.4, I.3.1, I.3.2, I.4.1, I.4.2., I.5.2, III.6, VI.2., VI.3, VI.4, VI.5, VI.7, VII.1.1, VII.2.1., VII.2.2., VII.2.3. of the Corporate Governance Code of the IPCG. The Fiscal Board examined the individual and consolidated management report and the individual and consolidated financial statements, their respective attachments, relating to the 2022 financial year, presented by the Board of Directors, as well as the Legal Certifica- tion of Accounts and Audit Report submitted by the Auditor KPMG & Associados, SROC, S.A. , attached to the “Additional Report of the External Auditor to the Supervisory Body”, that it produced and referring to the 2022 financial year, provided for in Article 11 of regula- tion (EU) nr 537/2014 of the Parliament and of the Council of 16th April 2014. It covers the scope of the Audit, the partners and employees of the Statutory Auditor who participated in it, the consolidation perimeter with mention of entities not audited by KPMG, material- ity, relevant audit matters, independence and the additional services provided, as well as, among others, the results of the analysis of Internal Control that responds to the questions raised, the answers obtained and the recommendations made. The Fiscal Board, in compliance to the no. 5 article 420 of the Commercial Societies Code, assessed the Corporate Governance Report and attested to its inclusion of the required elements of the 29-H article of the Portuguese Securities Market Code. 2. Opinion: Considering the above, the opinion of the Fiscal Board is that are fulfilled the conditions of the approval, by the General Meeting, of: a) the Management Report, the financial consolidated and individual statements of 2022 and respective annexes, namely the Governance Report; b) the proposal of distribution of year-end results presented by the Board of directors. Porto, 3 rd May 2023 The Fiscal Board Dr. Herminio António Paulos Afonso (Chairman) Doutora Maria José Martins Lourenço da Fonseca (Member) Dr. Carlos Alberto Alves Lourenço (Member) 489