334 YINSON HOLDINGS BERHAD IFRS S2 NO. RECOMMENDED DISCLOSURE SECTION 16 Financial position, financial performance and cash flows 16(a) Impact of climate-related risks and opportunities on financial position, financial performance and cash flows for the reporting period. Climate-related scenario analysis, pg 24 - 27 Internal carbon pricing (ICP), pg 30 Website: Resources and Downloads, Sustainability Disclosures: https://www.yinson.com/esg-disclosures. 16(b) The climate-related risks and opportunities identified for which there is a significant risk of a material adjustment within the next annual reporting period to the carrying amounts of assets and liabilities reported in the related financial statements. Finance and Strategy Review, pg 31 - 41 There are no material adjustment from the identified climaterelated risks and opportunities. 16(c)(i) Investment and disposal plans. Chairman Statement, pg 22- 24 Group CEO Review, pg 25- 30 Finance and Strategy Review, pg 31- 41 Yinson completed the divestment of our offshore marine business, Regulus Offshore, to Lianson Fleet Group (“LFG”) on 31 January 2025. The transaction gives Yinson a minority stake and the right to a board seat in LFG, allowing Yinson’s continued participation in the strong demand cycle in the offshore support vessels (”OSV“) market, while aligning with our strategic direction to focus on our core energy infrastructure and energy transition businesses. 16(c)(ii) Its planned sources of funding to implement its strategy. Group CEO Review, pg 25 - 30 Finance and Strategy Review, pg 31 - 41 16(d) Financial performance and cash flows to change over the short, medium and long term, given the strategy to manage climate-related risks and opportunities. Business Review, pg 58 - 74 Climate Report 2024: Yinson Climate Roadmap, pg 10 - 17 22 Climate resilience 22(a)(i) The implications, if any, of the assessment for its strategy and business model, including the response to the effects identified in the climate-related scenario analysis. Climate Report 2024: Yinson Climate Roadmap, pg 10 - 17 22(a)(ii) The significant areas of uncertainty considered in the assessment of its climate resilience. Climate Report 2024: Climate-related scenario analysis, pg 24 - 27 22(a)(iii)(1) The availability of, and flexibility in, the existing financial resources to respond to the effects identified in the climate-related scenario analysis, including addressing climate-related risks and taking advantage of climate-related opportunities. Finance and Strategy Review, pg 31 - 41 22(a)(iii)(2) The ability to redeploy, repurpose, upgrade or decommission existing assets. Business Review, pg 58 - 74 Climate Report 2024: Yinson Climate Roadmap, pg 10 - 17 22(a)(iii)(3) The effect of the current and planned investments in climate-related mitigation, adaptation and opportunities for climate resilience. 30 by 30 Scorecard FY2025, pg 20 - 21 Business Review, pg 58 - 74 In FY2025, Yinson has recorded a marginal improvement on our carbon intensity metrics, as a result our development effort in Zero Emission FPSO Concept and renewable energy assets. • CARBON INTENSITY OF OUR FPSO OPERATIONS: 33.2 kg CO2e/BOE (FY2024: 33.9 kg CO2e/BOE) • CARBON INTENSITY OF OUR GROUP OPERATIONS: 492.6 kg CO2e/MWh (FY2024: 591.4 kg CO2e/MWh) 22(b)(i) Climate-related scenario analysis 22(b)(i)(1) The climate-related scenarios used for the analysis and the sources of those scenarios. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(i)(2) If the analysis included a diverse range of climate-related scenarios. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(i)(3) If the climate-related scenarios used for the analysis are associated with climaterelated transition risks or climate-related physical risks. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(i)(4) If scenarios aligned with the latest international agreement on climate change. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(i)(5) If the chosen climate-related scenarios are relevant to assessing its resilience to climate-related changes, developments or uncertainties. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(i)(6) The time horizons used in the analysis. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(i)(7) The scope of operations in the analysis. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(ii) The key assumptions the entity made in the scenario the analysis 22(b)(ii)(1) Climate-related policies in the jurisdictions of operation. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(ii)(2) Macroeconomic trends. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(ii)(3) National- or regional-level variables. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(ii)(4) Energy usage and mix. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(ii)(5) Developments in technology. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 22(b)(iii) The reporting period. Climate Report 2024: Integrated Climate Risk Management, pg 20 – 27 APPENDIX
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