In accordance with article 66-A of the Portuguese Commercial Companies Code, we hereby inform of the following:
- In addition to all operations described in the notes above, as well as in the Management’s Report, there are no other operations considered relevant which are not already contained either in the balance sheet or in these notes;
- The total remuneration paid to the External Auditor and Statutory Auditor in 2023 was €168 thousand, from which €123 thousand correspond to the statutory audit of the accounts and, the remaining in the amount of €45 thousand, to limited assurance services on sustainability indicators;
- Note 26 of the Notes to the Financial Statements include all the related parties’ disclosures, in accordance with the International Accounting Standards;
- During the years of 2021 and 2022, JMH incurred in expenses with Research and Development (R&D) activities, which are, in your understanding, likely to be eligible for the purposes of Entrepreneurial R&D Tax Incentives System (“Sistema de Incentivos Fiscais em I&D Empresarial II – SIFIDE II”).
Hence, regarding the year of 2021, JMH received the final decision from the Technical Committee with power delegated by the Agência Nacional de Inovação, S.A., granting a tax credit of €159 thousand as a result of investments related with R&D activities in the total amount of €489 thousand, consisting of human resources expenses amounting to €327 thousand and operating expenses amounting to €162 thousand.
Regarding the year of 2022, JMH is still waiting for the decision from the Technical Committee with power delegated by the Agência Nacional de Inovação, S.A.. JMH has requested a tax credit of €1,699 thousand as a result of investments related with R&D activities in the total amount of €2,441 thousand, consisting of human resources expenses amounting to €1,918 thousand and operating expenses amounting to €524 thousand.
Lastly, taking into consideration the investments made in 2023 in this particular area, JMH is also preparing an application to this Tax Incentive (SIFIDE II), within the legally stipulated deadline.