325 INTEGRATED ANNUAL REPORT 2025 APPENDIX | EXTERNAL ASSURANCE REPORT DNV Sweden AB Elektrogatan 10, 171 54 Solna Sweden Statement no: Valid from: Valid to: 2025-9422 May 12, 2025 N/A Yinson Verification of 2025 Emission and Energy statement based on the financial year 1st of February 2024 to 31st of January 2025 The purpose of this document is to clarify matters set out in the process of verifying Yinson 2025 scope 1, 2 and 3 emissions and energy statements. DNV Maritime Advisory Sweden (DNV) was commissioned by Yinson Production AS (Yinson) to provide third-party verification of the Yinson 2025 scope 1, 2 and 3 emissions and energy statements. 1. Verification has been done of Yinson 2025 GHG emission statements related to the following assets: a. Emission from FPSO fleet; Abigail-Joseph, Anna Nery, JAK, Helang, Lam Son, Bien Dong, Maria Quiteria, and Atlanta. b. Emissions from OSV fleet; Yinson Hermes, PTSC Lam Kinh, Yinson Perwira and PTSC Huong Giang. c. Emissions from electrical consumption of Yinson offices. 2. Verification has been done of Yinson 2025 scope 1, 2 and 3 emissions data. The scope of DNV work is defined as reasonable assurance. DNV do not accept or assume any responsibility or liability on our part to any party who may have access to this letter or related documents. As part of the reasonable assurance work DNV carried out interviews with relevant stakeholders in the onshore and onboard organization in 2025. The assurance work confirms that processes and procedures in relation to emission data recordkeeping and verification are known and followed by the Yinson organization. Furthermore, the assurance work confirms that equipment and systems essential for emission monitoring and reporting are managed in a quality manner ensuring correct information. Based on the procedures DNV have reviewed and the evidence obtained, it was found that calculations presented are free from any material errors. This conclusion is to be read in the context of the comments on the statement. It shall be noted that for the electricity consumption data reported for the offices in Ghana and Indonesia, approximately 20% was not supported by verifiable sources. Additionally, the electricity consumption data for the office in the Netherlands was not supported by verifiable sources. The missing verifiable data represents about 9% of total reported consumption. The reporting criteria against which the verification was carried out was Yinson Greenhouse Gas (GHG) Monitoring, Reporting and Verification Procedure. Audit has been performed according to 14064-3.
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