ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 297 INTEGRATED ANNUAL REPORT 2026 51. LIST OF SUBSIDIARIES, JOINT VENTURES, JOINT OPERATIONS AND ASSOCIATES (CONTINUED) Details of subsidiaries, joint ventures, joint operations and associates are as follows: (continued) Name of company Countries of incorporation Place of business Group’s effective interest (%) Principal activities 2026 2025 Other Operations – Subsidiaries (continued) Yinson Juniper Ltd.(iv) British Virgin Islands British Virgin Islands 100 100 Provision of treasury management services to companies within the Group Yinson TMC Sdn. Bhd. Malaysia Malaysia 100 100 Provision of treasury management services to companies within the Group Compass Rose Insurance Co., Ltd.(i) Cayman Islands Cayman Islands 100 100 Provision of insurance and assurance business including business of reinsurance and reassurance Yinson Offshore Services Sdn. Bhd. Malaysia Malaysia 100 100 Investment holding Yinson Camellia Limited(xi) Labuan, Malaysia Labuan, Malaysia - 100 Struck off Other Operations – Joint Ventures PTSC Ca Rong Do Ltd(v) Republic of the Marshall Islands Vietnam 49 49 Provision of floating marine assets for chartering and service activities incidental to oil and gas extraction Yinson Gazania Operations Ltd(v) Ghana Ghana 49 49 Provision of operations and maintenance of floating marine assets to the offshore oil and gas industry Other Operations – Associates Lianson Fleet Group Berhad Malaysia Malaysia 15.6 22.57 Investment holding LFG Well Services Sdn Bhd Malaysia Malaysia 15.36 - Oil and gas extraction service activities provided on a fee or contract basis Notes: i. Audited by member firms of PricewaterhouseCoopers International Limited, which are separate and independent legal entities from PricewaterhouseCoopers PLT. ii. Audited by audit firms other than PricewaterhouseCoopers. iii. Subsidiaries newly incorporated during the current financial year. iv. Companies not required to be audited under the laws of the country of incorporation. v. Company not required to be audited due to status being in member’s voluntary winding-up, in liquidation or dissolution. vi. Auditor not appointed as at 31 January 2026. vii. The acquisitions of these companies in the Group are disclosed in Note 49.
RkJQdWJsaXNoZXIy NDgzMzc=