pg. 137 Sustainability Statement Integrated Annual Report 2025 SUSTAINABILITY STATEMENT APPENDICES (CONT’D) Crowe Malaysia PLT is a member of Crowe Global, a Swiss verein. Each member firm of Crowe Global is a separate and independent legal entity. Crowe Malaysia PLT and its affiliates are not responsible or liable for any acts or omissions of Crowe Global or any other member of Crowe Global. Crowe Global does not render any professional services and does not have an ownership or partnership interest in Crowe Malaysia PLT. © 2026 Crowe Malaysia PLT Our Responsibilities We are responsible to express a conclusion on the presentation of the Subject Matter based on the evidence we have obtained. We planned and conducted the engagement in accordance with the International Standard for Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and the terms agreed with Al-Salām. These standards require us to plan and perform the engagement to express an independent conclusion, based on the procedures we have performed and the evidence we have obtained, on whether the Subject Matter is free from material misstatement, whether due to fraud or error. Summary of Procedures Performed We exercised professional judgement and maintained professional skepticism throughout the engagement. We designed and performed our procedures to obtain evidence about the Subject Matter that is sufficient and appropriate to provide a basis for our conclusion. Our procedures selected depended on our understanding of the Subject Matter and other engagement circumstances, and our consideration of areas where material misstatements are likely to arise. In carrying out our engagement, we have performed the following procedures, amongst others: a) Enquired the Management to obtain an understanding of the processes established from which the Subject Matter is derived; b) Conducted interviews with the relevant personnel responsible for preparing and presenting the Subject Matter in the Report; c) Compared the Subject Matter presented in the Report to underlying sources on a sample basis and checked whether it has been prepared in accordance with the methodologies set out in the Applicable Criteria; and d) Performed limited substantive testing on sampling basis for the Subject Matter, which included recalculation selected amounts, agreeing data points to / from the source documentation and assessing whether the Subject Matter has been appropriately recorded, collated and reported. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Inherent Limitations Due to the inherent limitations of any internal control structure, it is possible that errors or irregularities in the information presented in the Report may occur and not be detected. Our engagement is not designed to detect all weaknesses in the internal controls over the preparation and presentation of the Report, as the engagement has not been performed continuously throughout the period and the procedures performed were undertaken on a test basis. The absence of a significant body of established practice on which to draw to evaluate and measure the Subject Matter Information allows for different, but acceptable, measurement basis and can affect comparability between entities over time. In addition, GHG quantification is subject to inherent uncertainty due to limited scientific information from regulated sources used to determine emissions factors and the values needed to combine emissions of different gases. The Subject Matter Information is subject to more inherent limitations than financial information, given the characteristics of the underlying subject matter and the methods used for determining such information. The precision of different measurement techniques may also vary.
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