Yinson Integrated Annual Report 2026

133 INTEGRATED ANNUAL REPORT 2026 RISK APPETITE STATEMENT This section outlines Yinson’s Risk Appetite which defines the level of risk the Group is prepared to accept in achieving its strategic objectives and business goals. The risk appetite reflects the commitment to balancing risk and opportunity, ensuring sustainable growth while safeguarding the interests of stakeholders. Key Areas Risk Appetite Strategic Yinson is committed to pursuing innovative growth opportunities and strategic ventures, accepting a low to medium level of residual risk, provided these align with our long-term goals and do not jeopardize our core business stability and integrity. Financial Yinson adopts a prudent financial risk management, balancing risk and reward for sustainable growth and stakeholder value. We focus on maintaining financial stability and managing credit, liquidity, and market risks within low to medium levels. Environment and Sustainability Yinson is committed to minimise its environmental footprint and promoting sustainable practices. We have a zero tolerance for risks that lead to significant environmental harm or non-compliance with sustainability regulations. Compliance and Regulatory Yinson is committed to upholding the highest standards of compliance and regulatory adherence. We have zero tolerance towards any legal, financial, or reputational damage and strive to ensure continuous alignment with evolving regulatory landscapes, maintaining transparency in our operations, and fostering a culture of ethical conduct and compliance throughout the organisation. Operations Yinson is committed to operational excellence and maintains a balanced approach aiming for low to medium risk tolerance on our standard operations. We strive to continuously improve our processes, systems, and controls with the goal of minimising disruptions and ensuring robust project execution and business continuity. Health and Safety Yinson is committed to maintaining the highest standards of health and safety in all aspects of our operations. We have a zero-tolerance policy towards compromising on safety protocols and employee well-being. Yinson strives to keep all health and safety risks as low as reasonably practicable and ensures strict adherence to industry standards and regulatory requirements. Reputation Yinson is committed to maintaining and enhancing our reputation as a trustworthy, ethical, and reliable entity across all our business practices and stakeholder interactions with a low tolerance for risks that could lead to a loss of trust or damage to our reputation. Technology and Cybersecurity Yinson is committed to maintain a robust and secure technological environment. Yinson encourages adoption of innovative technologies along with stringent controls to drive business growth, tolerating low to medium risk but not at the expense of compromising critical systems’ integrity or data security. KEY ACTIVITIES IN FY2026 Establishment of Yinson Group Risk Heatmap To strengthen enterprise-wide risk visibility, a Yinson Group Risk Heatmap has been established in FY2026. The heatmap consolidates principal risks across the corporate functions and businesses, providing the Board with a structured overview of risk exposures and mitigation status. This initiative enhances strategic oversight and supports informed risk governance at the Group level. GOVERNANCE | STATEMENT ON RISK MANAGEMENT & INTERNAL CONTROL

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