Yinson Integrated Annual Report 2025

255 INTEGRATED ANNUAL REPORT 2025 ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 39. SIGNIFICANT RELATED PARTY DISCLOSURES (CONTINUED) (b) Related party balances Related party balances have been disclosed in Notes 25 and 36 to the financial statements. (c) Compensation to key management personnel Key management personnel are defined as those persons having authority and responsibility for planning, directing and controlling the activities of the Group either directly or indirectly. Key management personnel of the Group and of the Company are made up of Directors and senior management of the Group and the Company. Group Company 2025 RM million 2024 RM million 2025 RM million 2024 RM million Salaries and bonuses 32 27 9 8 Contributions to defined contribution plan 3 3 2 2 Share-based payments 8 6 3 3 Other emoluments 2 8 - 1 45 44 14 14 Included in salaries and bonuses is the reversal of performance bonus of RM4 million (2024: charge of RM1 million) accrued for an executive director in respect of the Performance Bonus Scheme under the LTIP (Note 30(c)). The LTIP was cancelled on 31 December 2023 (Note 30(c)). 40. COMMITMENTS (a) Capital commitments Group 2025 RM million 2024 RM million Approved and contracted for: Property, plant, and equipment 171 269 (b) Operating lease commitments – Group as lessor The Group entered into a lease for its FPSO. As at 31 January 2025, this non-cancellable lease had remaining lease term of 8 years (2024: 9 years) and it is subject to revision on the rental charge where contractually applicable. Future minimum rentals receivable under non-cancellable operating lease at the reporting date were as follows: Group 2025 RM million 2024 RM million Within 1 year 567 612 More than 1 year and less than 5 years 2,271 2,443 More than 5 years 1,323 2,033 4,161 5,088 Chartering fees from leasing of FPSOs recognised in profit or loss during the financial year are disclosed in Note 6.

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