IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements Investment Property 01 January 2022 0 Increases - Decreases - Transfers 8 470 400 Depreciation for the year 31 December 2022 8 470 400 Cost 8 470 400 Accumulated depreciation - Accumulated Impairment - 31 December 2022 8 470 400 Increases - Decreases - Transfers 4 669 911 Depreciation for the year -300 562 31 December 2023 12 839 749 Cost 13 425 032 Accumulated depreciation -585 284 Accumulated Impairment - 31 December 2023 12 839 749 Movements in investment properties During the year ended on 31 December 2023, the movement in the value of the rights of use, as well as in the respective amortizations, was as follows: Transfers relate to transfers of property, plant and equipment assets. Based on the terms of negotiation for the sale of Burger King, the Group estimates that the fair value of these assets amounts to approximately 13.5 million euros. 462