IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 Changes in property, plant and equipment During the years ended 31 December 2023 and 2022, the movement in the value of tangible fixed assets, as well as in the respective amortization and accumulated impairment losses, was as follows: Land Buildings and other constructions Equipment Other tangible fixed assets Other tangible fixed assets Total 01 January 2022 19 497 339 153 238 101 31 204 592 9 664 958 768 719 214 373 712 Currency translation 147 622 94 102 -28 478 -15 456 506 198 296 Additions 3 103 25 557 781 9 805 617 3 419 615 1 650 695 40 436 811 Decreases -1 308 187 -67 356 069 -13 986 649 -5 900 966 -706 538 -89 258 409 Transfers -3 661 214 -4 818 523 79 403 3 849 -306 942 -8 703 426 Depreciation charge for the year on discontinued operations - -3 707 595 -2 390 155 -834 229 - -6 931 979 Depreciation for the year -97 127 -8 832 192 -4 742 138 -1 113 791 - -14 785 248 Impairment for the year - -2 410 175 - - - -2 410 175 Reversal of impairment - 992 976 - - - 992 976 Transfer discontinued operations - -2 295 260 -732 862 -344 133 - -3 372 255 31 December 2022 14 581 536 90 463 145 19 209 331 4 879 846 1 406 440 130 540 303 Cost 15 037 941 202 445 206 105 078 700 21 375 777 1 406 440 345 344 065 Accumulated depreciation -447 405 -99 736 740 -85 437 942 -16 478 358 - -202 100 445 Accumulated Impairment -9 000 -12 245 321 -431 427 -17 574 - -12 703 322 31 December 2022 14 581 536 90 463 145 19 209 331 4 879 846 1 406 440 130 540 302 Currency translation -3 893 267 -4 581 579 -1 136 294 80 482 -12 880 -9 543 538 Additions - 15 205 233 8 290 421 1 637 692 4 239 987 29 373 332 Decreases - -5 433 -177 759 -19 646 -8 442 -211 280 Transfers -3 484 496 -345 487 216 142 46 584 -732 470 -4 299 726 Depreciation for the year -46 963 -8 662 341 -4 661 124 -1 233 048 - -14 603 476 Impairment for the year - -431 484 - - - -431 484 Transfer discontinued operations - -99 308 -11 052 -3 423 - -113 783 31 December 2023 7 156 810 91 542 747 21 729 665 5 388 487 4 892 635 130 710 349 Cost 7 330 374 203 913 457 105 374 464 22 703 194 4 892 635 344 214 124 Accumulated depreciation -164 564 -100 125 389 -83 213 373 -17 297 133 - -200 800 459 Accumulated Impairment -9 000 -12 245 321 -431 427 -17 574 - -12 703 322 31 December 2023 7 156 810 91 542 747 21 729 665 5 388 487 4 892 635 130 710 349 445