IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements dec/2023 dec/2022 Debt not due 1 619 737 3 149 245 Debt due: For less than 1 month 1 215 044 793 784 From one to three months 629 719 552 806 Over three months 2 141 486 1 669 916 Total Other debtors 5 605 985 6 165 751 Accumulated impairment losses -275 291 -255 408 5 330 694 5 910 343 The debt overdue for more than three months is duly analyzed and corresponds es- sentially to supplier debts whose internal conference processes require more time than the normal term of commercial relations and therefore do not justify impair- ments. Deposits and guarantees up until the time for which they were constituted has not been reached are considered as “debt not due”. 5.2.4. Accrued income Detail of the heading accrued income: dec/2023 dec/2022 Contracts with suppliers 2 201 660 2 577 984 Ascendi compensation 1 039 029 497 307 Continente card programme 312 849 290 657 Others 1 110 991 646 344 Total accrued income 4 664 530 4 012 292 The contracts with suppliers refer, essentially, to marketing contributions and rappel of raw material suppliers, of the period, according to the purchase volume. 5.2.5. Expenses to be recognized Detail of expenses to be recognized: dec/2023 dec/2022 Rents and condominium 432 434 382 705 Discount value of guarantees 229 217 365 691 External supplies and services 332 808 346 327 Accrued insurance 804 804 62 225 Others 78 386 369 390 Total expenses to be recognised 1 877 649 1 526 337 434