IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements The amounts shown under rents and leases relate to rents paid in the year and, as a result of IFRS16, do not correspond to the amount of rental costs reflected in the financial statements. The estimated commitments for payment of rents over the term of the respective contracts amount, on 31 December 2023, to about 682,432 euros (813,819 euros on 31 December 2022), with the significant decrease explained essentially by the sale of the Burger King operation. Remuneration of the members of the board The compensation attributed to key managers corresponds to the compensation of the members of the Board of Directors and refers to: a) ATPS -Sociedade Gestora de Participações Sociais, S.A provides group administra- tion and management services under a service contract with the subsidiary Iber- sol, Restauração, S.A. for the annual sum of 1,078,008 euros (in 2022: 1,000,000 euros). The obligations of ATPS -Sociedade Gestora de Participações Sociais, S.A. include ensuring that the company’s directors, António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira, perform their duties without Ibersol hav- ing to incur any additional costs. b) Remaining members in the amount of 265,848 euros (196,036 euros in 2022) Compensation is fixed and as of 31 December 2023 there are no benefit plans and in- centives or outstanding balances or other commitments. 12. Additional information required by law In accordance with the terms of article 508 - F of the Commercial Companies Code, the following is reported: a) In addition to the operations described in the notes above, as well as in the Management Report, there are no other operations considered relevant which are not reflected in the balance sheet or described in its notes; b) The fees for the Statutory Auditor in 2023 were 426,650 euros, of which 273,100 euros were for statutory auditing services, and the remaining 152,550 euros for other agreed-upon procedures, limited assurance and due diligence services; c) Note 11 of this Notes to the Accounts includes the disclosures relating to related party relationships in accordance with International Accounting Standards. 494