322 YINSON HOLDINGS BERHAD Corporate Advisory grantthornton.com.my Independent Limited Assurance Report on Subject Matter Information disclosed in Yinson Holdings Berhad’s Sustainability Review section within the 2025 Integrated Annual Report (cont’d) Management’s Responsibilities Management of Yinson are responsible for: • the design, implementation and maintenance of internal control relevant to the preparation and presentation of Subject Matter Information that is free from material misstatement, whether due to fraud or error; • selecting and/or establishing suitable Reporting Criteria; • measuring or evaluating and presenting the Subject Matter Information in accordance with the Reporting Criteria • the preparation of the Sustainability Review and the Reporting Criteria and their contents; and • the Board of Directors is responsible for reviewing and approving the Sustainability Review including the Reporting Criteria use and their contents. Our responsibilities We are responsible for: • planning and performing the engagement to obtain limited assurance about whether the Subject Matter Information has been prepared in accordance with the Reporting Criteria; • forming an independent limited assurance conclusion, based on the work we have performed and the evidence we have obtained; and • reporting our limited assurance conclusion to Yinson. Our Quality Management and Independence Our firm applies Malaysian Approved Standard on Quality Management, ISQM 1, Quality Management for Firms that Perform Audits and Reviews of Financial Statements, or Other Assurance or Related Services Engagements, which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have complied with the independence and other ethical requirements of the By-Laws (on Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants, which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Assurance standards and level of assurance We performed a limited assurance engagement in accordance with the approved standard for assurance engagements in Malaysia, International Standard on Assurance Engagements 3000 (Revised), “Assurance Engagements other than Audits and Reviews of Historical Financial Information” (“ISAE 3000 (Revised)”). This standard requires that we plan and perform this engagement to obtain limited assurance about whether the Subject Matter Information is free from material misstatement. APPENDIX
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