IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements 5.3.2. Other creditors As at 31 December 2023 and 2022 the breakdown of other creditors, is as follows: dec/2023 dec/2022 Services provided by third parties 3 302 929 5 077 193 Staff 592 529 899 905 Total 3 895 458 5 977 098 5.3.3. Accrued expenses As at 31 December 2023 and 2022 the breakdown of accrued expenses, is as follows: dec/2023 dec/2022 Insurance payable 147 885 85 737 Accrued payroll 8 830 884 8 256 196 Rents and leases 10 217 772 9 559 234 External services rendered 5 779 889 5 237 673 Others 159 803 330 942 Total accrued expenses 25 136 233 23 469 782 Accrued expenses - rents and leases essentially include the amount relating to vari- able rents payable to AENA in respect of contracts at airports in Spain which, as a result of Law 13/2021, were not subject to guaranteed minimum rents in 2023. 5.3.4.Income to be recognized The breakdown of income to be recognized on 31 December 2023 and 2022, is as follows: dec/2023 dec/2022 Indemnity for local works 257 627 284 746 Contracts with suppliers - 325 127 Investment subsidy 61 544 74 270 Others 170 016 74 125 Total income to be recognised 489 187 758 268 The value of contracts with suppliers corresponds to revenues obtained from suppliers until 31 December and for the following periods. 436