IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements A discontinued operating unit is a component (operating units and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity) of an entity that has either been disposed of or is classified as held for sale or distribution, It is: (i) represents a separate major line of business or geographic area of operations; (ii) is an integral part of a single coordinated plan to divest a separate major line of business or geographic area of operations; or (iii) is a subsidiary acquired exclusively with a view to resale. Earnings from discontinued operations are presented as a single amount in the income statement, comprising the after-tax profit or loss of the discontinued operations, plus the after-tax gain or loss recognized in the measurement at fair value less costs to sell or on the disposal of assets or group(s) for disposal that constitute the discontinued operating unit. Balances between continuing operations and discontinued operations are eliminated in the consolidation process. Transactions between continuing operations and discontinued operations are eliminated to the extent that they represent operations that will no longer be carried out by the Group. As at 31 December 2023 and 2022, the impact of the discontinued operations on the Consolidated Statement of Income and Other Comprehensive Income is as follows: Income from discontinued operations 2023 2022 Sales and services rendered 11 133 213 177 069 082 Cost of sales -3 793 280 -55 231 375 External supplies and services -2 563 176 -44 887 297 Personnel costs -3 104 197 -50 245 485 Amortisation, depreciation and impairment losses of AFT, Rights of Use, Goodwill and IA - -12 198 086 Other operating revenues / (costs) 50 418 2 388 352 Operating profit 16 895 191 Financial expenses -112 904 -4 535 032 Financial income - - Profit before tax 1 610 073 12 360 159 Income tax -362 266 -409 316 Net profit 1 247 807 11 950 843 Gain from sale -442 341 131 227 616 805 466 143 178 459 458