IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 13. Subsequent Events Accounting policies Events occurring between the date of the consolidated statement of financial position and the date of issue of the consolidated financial statements and consolidated financial position (“adjusting events”) are reflected in the consolidated financial statements. Events that occur between the statement of financial position date and the issue date of the consolidated financial statements that provide information on conditions that occurring after the date of the consolidated statement of financial position (“non-adjusting events”), if material, are disclosed in these Notes. Burger King business disposal Still in the course of concluding the process of selling Burger King restaurants, within the scope of the assets that had not yet been transferred on 30 November 2023, the sale of 8 of the 9 restaurants located in concessions at the end of January was completed as planned, with no significant differences in relation to the amounts provided for in the sale contract for the overall operation for the sale of these assets for a value of 6.6 million euros. Exercise of the right to purchase the entire share capital of Medfood On April 19, the sellers were presented with an offer to purchase 54% of the share capital of this company. Following approval by the seller and compliance with other conditions precedent, the deal could be concluded by the end of the first half of 2024. 495