IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements 2022 Nature Note Depreciation and amortisation Impairment reversal Impairment losses Total Goodwill 6.1. - - - - Intangible assets 6.2. -2 932 291 17 339 - -2 914 952 Property, plant and equipment 6.3. -14 785 248 992 976 -2 410 175 -16 202 447 Right-of-use assets 6.4. -19 777 815 - - -19 777 815 Investment property 6.8. - - - - Currency translation -166 618 - - -166 618 Total -37 661 972 1 010 315 -2 410 175 -39 061 832 2023 Nature Note Depreciation and amortisation Impairment losses Total Goodwill 6.1. - - - Intangible assets 6.2. -3 282 917 - -3 282 917 Property, plant and equipment 6.3. -14 603 476 -431 484 -15 034 960 Right-of-use assets 6.4. -31 917 229 - -31 917 229 Investment property 6.8. -300 562 -300 562 Currency translation -199 206 - -199 206 Total -50 303 390 -431 484 -50 734 875 The value of the increases corresponds mainly to the new lease contracts for Madrid Airport, Lanzarote, Tenerife and two new restaurants in Malaga, totaling 95 million euros, for which the incremental rate updated to current market conditions was used, and the reactivation of the contracts for Gran Canaria, Malaga and Alicante, totaling 36 million euros. In addition, the effect of the remeasurement of contracts due to rent updates by the Consumer Price Index and other changes in the expected lease payments also contributed. In airport leasing contracts in Spain, Ibersol is exposed to variable rents calculated as a percentage of sales, if this value exceeds the minimum rents provided for in the leasing contracts. The value of the decreases refers essentially to the effect of the sale of Burger King, in the amount of 65,725,852 euros. 6.5. Depreciation, amortization and impairment losses on non-finan- cial assets Expenses with depreciation, amortization and impairment losses on non-financial as- sets in 2023 and 2022 were as follows: 450