IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 the effective rate method, less impairment adjustment. The Group considers that this asset is not exposed to relevant credit risk, since in general these assets are directly associated with rent payment obligations. These guarantees may be executed by the beneficiaries in the event of contractual breach by Ibersol, such as in cases where the rent is not paid. The value of the guarantees and deposits related to the Airport lease agreements in Spain with AENA at 31 December 2023 total 6,433,518 euros (4,944,138 euros in 2022). 5.2.3. Other debtors On 31 December 2023 and 2022 the balance under Other debtors includes aggrega- tors, other suppliers’ debts, debits to suppliers for the recovery of charges for mar- keting and rappel contributions, meal vouchers (delivered by customers), short-term guarantees and miscellaneous advances, as follows: dec/2023 dec/2022 Meal card/Aggregators 1 521 156 1 866 687 Deposits and guarantees 292 448 1 064 483 Marketing and rappel 936 347 848 190 Suppliers and other debtors balance 1 427 403 1 377 361 Advances 484 643 131 447 Staff expenses 251 886 122 876 Credit sales 632 431 660 547 Continente card 59 672 94 160 Total 5 605 985 6 165 750 Meal card/Aggregators The “Meal card” amounts refer to payments at the establishments and that are charged to the card issuers electronically after 15 days of processing or when by physical delivery after collection, checking and deposit. The Aggregators transfer the collections made on behalf of the restaurants within an average period of 15 days. Marketing and rappel The Marketing and rappel item corresponds to amounts debited to Suppliers at the end of the year. Suppliers and other debtors balance Balances with suppliers correspond to debits made in December and are collected on the date of payment in the following month. With respect to debts from other debtors, their ageing is as follows: 433