323 INTEGRATED ANNUAL REPORT 2025 APPENDIX | EXTERNAL ASSURANCE REPORT 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) Assurance standards and level of assurance (cont’d) A limited assurance engagement is substantially less in scope than a reasonable assurance engagement in relation to both the risk assessment procedures, including an understanding of internal control, and the procedures performed in response to the assessed risks which vary in nature 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. Accordingly, we do not report a reasonable assurance conclusion. Work performed Considering the circumstances of the engagement our work included, but was not restricted to: • assessing the suitability of the Reporting Criteria as the basis of preparation for the Subject Matter Information; • conducting interviews with management and relevant staff at group level and selected business unit level concerning sustainability strategies and policies for material issues, and the implementation of these across the business operations; • assessing the risk of material misstatement of the Subject Matter Information, whether due to fraud or error, and responding to the assessed risk as necessary in the circumstances; • conducting interviews with relevant management of Yinson and examining selected documents to obtain an understanding of the processes, systems and controls in use for measuring or evaluating, recording, managing, collating and reporting the Subject Matter Information; • performing analytical procedures for consistency of data with trends and our expectation; • performing selected limited substantive testing including agreeing a selection of the Subject Matter Information to corresponding supporting information; • considering the appropriateness of a selection of selected unit conversion factor calculations and other calculations used by Yinson to prepare the Subject Matter Information including by reference to widely recognised and established conversion factors; • considering the organisational boundary of Yinson for the reporting of Subject Matter Information; • evaluating the overall presentation of the Subject Matter Information; and • reading the Sustainability Review and narrative accompanying the Subject Matter Information in the Sustainability Review with regard to the Reporting Criteria, and for consistency with our findings. 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 Sustainability Review 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 Sustainability Review, as the engagement has not been performed continuously throughout the period and the procedures performed were undertaken on a test basis.
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