IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 6.5.2. Impairment of property, plant and equipment, intangible assets and rights of use Results of impairment tests The tests carried out on the Ibersol Group’s CGUs with impairment signs resulted in the need to record impairment in the amount of €431,484 in 2023 (€2,410,175 in 2022), which results mainly from the impairment of the Ribs Parque Nevada restau- rant, with difficulties in recovering activity to pre-pandemic levels. The detail of the impairment changes is presented as follows: Year 2023 Unit Segment Recoverable value (value in use) Assets value Impairment loss on PPE Impairment loss on IA TOTAL Ribs (2 units) Restaurants 401 200 Pizza Movil (2 units) Restaurants - 26 880 26 880 - 26 880 Pizza Hut (1 unit) Restaurants - 3 405 3 405 - 3 405 TOTAL - 431 484 431 484 - 431 484 Year 2022 Unit Segment Recoverable value (value in use) Assets value Impairment loss on AFT Impairment loss on IA Reversal of impairment in PPE and AI TOTAL Malaga Airport (ES) Concessions and Travel -1 010 315 Ribs (2 units) Restaurants 19 298 643 293 623 995 - - 623 995 KFC (1 unit) Counters 14 372 368 236 353 864 - - 353 864 Pizza Hut (3 units) Restaurants 84 662 306 845 222 183 - - 222 183 Pans & C.ª (5 units) Counters - 1 210 133 1 210 133 - - 1 210 133 TOTAL 118 332 2 528 507 2 410 175 - -1 010 315 1 399 860 453