IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 11. Transactions with related parties Accounting policies A related party is a person or entity that is related to the Group, including those that own or are subject to influence or control by the Group. In the consolidation procedures the transactions between the companies included in the consolidation by the full consolidation method are eliminated, since the consolidated financial statements present the owner and its subsidiaries’ information as one single company, and therefore they are not disclosed in this note. The balances and transactions with related parties in 2023 and 2022 can be presented as follows: Year 2023 Year 2022 Empresa mãe Emp. conjuntos Associadas Outras entidades Empresa mãe Emp. conjuntos Associadas Outras entidades Fornecimento de serviços 1 078 008 3 987 555 - - 1 000 000 4 731 672 - - Rendas de contratos de locação - - - 185 681 - - - 2 035 463 Contas a pagar - 1 271 190 - - - 1 713 701 - - Outros ativos correntes - - - - - - - - Investimentos financeiros - - 300 000 - - - 300 000 - The parent company of Ibersol SGPS S.A. is ATPS - SGPS, SA, which directly holds 21,452,754 shares. António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira each hold 3.314 shares of Ibersol SGPS, S.A.. The voting rights attributable to ATPS are also attributable to António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira under the terms of sub-paragraph b) of no. 1 of article 20 and no. 1 of article 21, both of the Securities Code. º, both of the Portuguese Securities Code, by virtue of the fact that they hold control of the referred company, in which they participate indirectly, in equal parts, through, respectively, the companies CALUM - SERVIÇOS E GESTÃO, S.A. with Tax ID No. 513799486 and DUNBAR - SERVIÇOS E GESTÃO, S.A. with Tax ID No. 513799257, which together hold the majority of the share capital of ATPS. 493