331 INTEGRATED ANNUAL REPORT 2026 APPENDIX | LIST OF ABBREVIATIONS “<IR> Framework” International Integrated Reporting Framework (2021) “AAPG” Audit and Assurance Practice Guide “ABAC” Anti-Bribery and Anti-Corruption “ABMS” Anti-Bribery Management System “AC” Audit Committee “ADIA” Abu Dhabi Investment Authority “BCI” British Columbia Investment Management “BDEE” Board & Directors Effectiveness Evaluation “BEE” Board Effectiveness Evaluation “Board” Yinson's Board of Directors “BRSC” Board Risk & Sustainability Committee “Bursa Securities” Bursa Malaysia Securities Berhad “C&I” Commercial and industrial rooftop “CAPEX” Capital expenditure “CBA” Collective bargaining agreements “CCP” Crisis Communication Plan “CG Report” Corporate Governance Report 2026 “CMP” Crisis Management Plan “CMS” Compliance Management System “COBE” Code of Conduct and Business Ethics “COI” Conflict of Interest “COSO” Committee of Sponsoring Organizations “DAC” Direct air capture “DEI” Diversity, Equality and Inclusion “EBITDA” Earnings Before Interest, Tax, Depreciation & Amortisation “EIA” Environmental Impact Assessment “EPC” Engineering, procurement and construction “EPCIC” Engineering, procurement, construction, installation and commissioning “ERM” Enterprise Risk Management “FCO” Forest Carbon Offset “FEED” Front-End Engineering Design “FLNG” Floating liquefied natural gas “FSIU” Floating storage and injection units “FY2026” Financial Year Ending. Yinson's FY2026 covers the period from 1 February 2025 to 31 January 2026 “GIA” Group Internal Audit “GRC” Governance, Risk and Compliance “GRI” Global Reporting Initiative “HLR” Human & Labour Rights “IA” Internal audit “ICDM” Institute of Corporate Directors Malaysia “ICP” Internal Carbon Pricing “IEA” International Energy Agency “IFRS” International Financing Reporting Standards “INED” Independent Non-Executive Director “IOGP” International Association of Oil & Gas Producers “IP” Intellectual property “IPP” Independent power producer “IPPF” International Professional Practice Framework “ISM” International Safety Management “IT” Information technology “KBAs” Key Biodiversity Areas “L.E.A.P.” League of Extraordinary Apprentices Programme LIST OF ABBREVIATIONS “LEAP” Locate, Evaluate, Assess, Prepare “LEO” Low Earth Orbit “LTI” Lost Time Injury “LTIF” Lost Time Injury Frequency “M&A” Mergers and acquisitions “MARPOL” International Convention for the Prevention of Pollution from Ships “MCCG” Malaysian Code on Corporate Governance "MCMA" Malaysia Carbon Market Association “MDP” Marine Digital Platform “MFF” Malaysia Forest Fund “MFRS” Malaysia Financial Reporting Standards “MIA” Malaysian Institute of Accountants “MMLR” Main Market Listing Requirements “MoU” Memorandum of Understanding “MPA” Singapore's Maritime and Port Authority “MSC” Management & Sustainability Committee “MSCI” Morgan Stanley Capital International “NbS” Nature-based Solutions “NRC” Nominating & Remuneration Committee “NZE” Net Zero Emissions by 2050 “OHS” Operational Health and Safety “OT” Operational Technology “PATAMI” Profit after Tax and Minority Interests “PPA” Power purchase agreement “RCPS” Redeemable convertible preferred shares “Report” Integrated Annual Report 2026 “RSU” Restricted Share Unit “SAGEMAKER” SAGEMAKER ASIA PLT “SROI” Social Return on Investment “STEPS” Stated Policies Scenario “TCFD” Task Force on Climate-related Financial Disclosures “the Group” Yinson Holdings Berhad and its subsidiaries “TNFD” Taskforce on Nature-related Financial Disclosures "TRI" Total Recordable Injury “TRIF” Total Recordable Injury Frequency “VRP” Vendor Registration Platform “WWF BRF” World Wide Fund for Nature Biodiversity Risk Filter “Y4Y” Yinson4Youth “Yinson L.E.A.D. Programme” Yinson Leadership Enhancement and Development Programme “Yinson” or “the Company” or “YHB” Yinson Holdings Berhad “YMS” Yinson Management System “YPOPL” Yinson Production Offshore Pte Ltd BOE Barrels of oil equivalent CO2e Carbon dioxide equivalent GWh Gigawatt-hour ML Megalitre MW Megawatt MWh Megawatt-hour MWp Megawatt peak ppm Parts per million Units
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