2024 UEM Edgenta Annual Report

The directors are required by the Companies Act 2016 to prepare the financial statement for each financial year which have been made out in accordance with Malaysian Financial Reporting Standards (“MFRS”) Accounting Standards, the International Financial Reporting Standards (“IFRS”) Accounting Standards and the requirements of the Companies Act 2016 in Malaysia. The directors are responsible to ensure that the financial statements give a true and fair view of the financial position of the Group and of the Company at the end of the financial year, and of the financial performance and cash flows of the Group and of the Company for the financial year then ended. The directors consider that, in preparing the financial statements for the financial year ended 31 December 2024, the Group and the Company have: • Adopted appropriate accounting policies and applied them consistently; • Made judgements and estimates that are reasonable and prudent; and • Prepared the financial statements on a going concern basis. The directors are responsible to ensure that the Group and the Company keep accounting records which disclose the financial position of the Group and of the Company with reasonable accuracy, enabling them to ensure that the financial statements comply with the applicable MFRS, IFRS and the requirements of the Companies Act 2016 in Malaysia. The directors are satisfied that they have met their obligations to present a balanced and fair assessment of the Group’s and of the Company’s position and prospects in the Directors’ Report on pages 264 to 269 and the Audited Financial Statements from pages 262 to 380 of this Annual Report. 263 FINANCIAL STATEMENTS Directors’ Responsibility Statement For the Audited Financial Statements

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