IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 8.6. Financial assets and liabilities As at 31 December 2023 and 2022, financial assets and liabilities are detailed as follows: Book Value Valuation Method Financial Assets Category Year 2023 Year 2022 Other non-current assets loans and receivables 8 853 318 7 355 485 amortised cost Other current assets loans and receivables 1 580 739 3 068 858 amortised cost Non-current financial assets other assets 396 355 501 388 amortised cost Cash and cash equivalents loans and receivables 188 538 842 237 132 629 amortised cost Clients loans and receivables 7 855 070 17 442 675 amortised cost Other debtors loans and receivables 5 605 985 6 165 750 amortised cost 212 830 309 271 666 785 Book Value Valuation Method Financial Liabilities Category Year 2023 Year 2022 Financing obtained other liabilities 28 454 044 70 081 886 amortised cost Suppliers other liabilities 54 886 999 60 214 442 amortised cost Accrued expenses other liabilities 16 305 349 15 213 586 amortised cost Other creditors other liabilities 3 899 162 6 020 247 amortised cost 103 545 554 151 530 161 As shown in Notes 5.2. and 8.5 financial Assets (Customers and Other Debtors) and other financial assets (TO’s) show impairment losses., respectively. Gains and losses on financial assets and liabilities in 2023 and 2022 were as follows: dec/ 2023 dec/ 2022 Accounts receivable 12 255 -4 416 Other financial assets 157 279 -93 132 169 534 -97 548 In 2023 and 2022, interest on financial liabilities at amortized cost amounts to 2,436,470 and 2,617,824 euros, respectively. 481