IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements Retained earnings and other reserves This item refers to reserves constituted through the transfer of results from previous periods, the reduction of share capital and other movements. The amount of the group’s unavailable reserves amounts to 3,244,007 euros and con- cerns own shares held by the group. The amounts to be distributed to shareholders are calculated based on the company’s individual accounts, which show the amount of 172,927,759 euros available. There are no limitations on Ibersol’s ability to access or use the group’s assets and set- tle liabilities, other than those that may result from the law. 8.1.4. Non-controlling interests In the financial year ended 31 December 2023 and 2022, non-controlling interests and their movements are detailed as follows: % dec/2022 Increases Reductions dec/2023 dec. 2023 dec. 2022 Restmon 39% 39% -63 982 - -285 -64 267 FoodOrchestrator 84% 84% - 214 239 -105 194 109 045 EatTasty 84% 84% - 4 150 -18 282 -14 132 Others -17 737 18 536 - 800 -81 719 236 925 -123 760 31 446 8.1.5. Dividends At the Annual General Meeting of 26 May 2023, it was decided to pay a gross divi- dend of 0.70 euros per share (0.135 euros in 2022), corresponding to an amount of 29,651,704 euros (5,724,002 euros in 2022) for the shares in circulation, which was paid on 20 June 2023. 8.1.6. Earnings per share Accounting policies Earnings per share can be expressed in terms of “basic earnings” or “diluted earnings”. 470