IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 dec. 2023 dec. 2022 % Equity Capital Net Profit Equity Capital Net Profit UQ Consult - Serviços de Apoio à Gestão, S.A. 50% 618 484 50 110 568 374 100 695 Ziaicos - Serviços e gestão, Lda 40% 347 314 -249 347 564 -92 Medfood Invest S.L. 40% 2 530 475 189 217 - - 3 496 273 239 078 915 938 100 602 UQ Consult, SA financial investment was tested for impairment and it was concluded that the recoverable amount, considering its value in use, exceeds the book value. dec. 2023 Goodwill 2 168 982 Other net assets 618 484 Total 2 787 466 Recoverable value 3 765 426 With the used discount rate of 7.2%, it was concluded that there was no impairment of this participation. 6.7. Operações descontinuadas e ativos não correntes detidos para venda Accounting policies Included in this category are assets or a group of assets whose respective value is realizable through a sale or distribution transaction, or, jointly, as a group in a single transaction, and the liabilities directly associated with these assets that are transferred in the same transaction. . Assets and liabilities in this situation are measured at the lower of their book value and fair value less costs to sell. For this situation to occur, it is necessary that the sale is very likely (it is expected that it will take place within a period of less than 12 months), and that the asset is available for sale or immediate distribution under current conditions, in addition to that the Group committed to its sale or distribution. The amortization of assets under these conditions ceases from the moment they are classified as held for sale or distribution and are presented as current in the separate lines of assets, liabilities and equity. 457