The internal processes and policy for payment terms of Castellana Properties, SOCIMI, S.A. (“Castellana”), and the companies in its group, are established as per the regulations set out to avoid defaulted payments in commercial transactions. As such:

(I) The terms of engagement for commercial suppliers in the 2022 financial year have included payment periods equal to or less than 60 days.

(II) During 2022, and in line with our best estimates, the average supplier payment period by Castellana and its group companies, stood at 47 days.