IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 Rents and condominiums recognized in this item fall under the recognition exemp- tions set in IFRS 16. 5.3. Accounts payable In the periods ended 31 December 2023 and 2022, the accounts payable item breaks down as follows: Note dec/2023 dec/2022 Non-current payables Non-current payables 3 704 43 149 3 704 43 149 Current payables Suppliers 5.3.1. 54 886 999 60 214 442 Accrued expenses 5.3.3. 25 136 233 23 469 782 Other creditors 5.3.2. 3 895 458 5 977 098 State and other public entities 8 284 037 8 401 652 Income to be recognised 5.3.4. 489 187 758 268 92 691 914 98 821 242 Total accounts payable 92 695 618 98 864 391 State and other public entities The balance of the item State and other public entities results, essentially, from VAT payable (3,441,749 euros) and Social Security (3,622,362 euros). 5.3.1. Suppliers The breakdown of suppliers on 31 December 2023 and 2022, is as follows: dec/2023 dec/2022 Suppliers - Incoming invoices 37 706 796 44 166 336 Suppliers - Invoices being received and checked 8 342 563 5 782 983 Suppliers of fixed assets - current account 8 837 640 10 265 123 Total accounts payable to suppliers 54 886 999 60 214 442 435