The company presents its results in accordance with generally accepted accounting practices (IFRS). Additionally, Management provides both in the Management Report and the Consolidated Annual Accounts other financial measures non-IFRS regulated, called APMs (Alternative Performance Measures) according to the Directives of European Securities and Markets Authority (ESMA). Management uses those APMs in decision-taking and to evaluate the performance of the company. Below there are details of disclosures required by ESMA on definition, reconciliation, explanation of use, comparisons and coherence of each APM. It is provided more detailed information on the corporate web page: www.ferrovial.com/en/ ir-shareholders/financial-information/quarterly-financial-information.