IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements Sensitivity Analysis In 2023, the analysis of the sensitivity to the discount rate does not show any variation, since total impairment was considered for the CGUs that are impaired in the year. It is presented as follows: Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 431 484 - -0,50% 431 484 - WACC rate applied 431 484 - 0,50% 431 484 - 1,00% 431 484 - In 2022, the analysis of the sensitivity to the discount rate for the CGUs that present impairment in the year, is presented as follows: Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 2 408 358 -1 817 -0,50% 2 406 137 -4 038 WACC rate applied 2 410 175 - 0,50% 2 421 969 11 794 1,00% 2 411 684 1 509 In 2023, the analysis of the sensitivity to the growth rate in perpetuity does not result in changes in the value of the impairments recorded, since total impairment was considered for the CGUs. It is presented as follows: Perpetuity growth rate Impairment Variation in impairment - increase/(decrease) 1% less than the base 431 484 - 0.5% less than the base 431 484 - base 2% more 431 484 - 0.5% more than the base 431 484 - 1% more than the base 431 484 - In 2022, the analysis of the sensitivity to the growth rate in perpetuity is presented as follows: 454