Yinson Integrated Annual Report 2024

ACCOUNTABILITY | FINANCIAL STATEMENTS 251 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 January 2024 16. PROPERTY, PLANT AND EQUIPMENT (CONTINUED) (h) Impairment of solar plant (continued) Sensitivity to changes in key assumptions Impact on impairment loss 2024 Change in WACC (with all other inputs remaining constant) - increase by 0.5% higher by RM21 million - decrease by 0.5% lower by RM22 million Change in carbon credit revenue (with all other inputs remaining constant) - increase by 5% lower by RM5 million - decrease by 5% higher by RM5 million Impact on impairment loss 2023 Change in WACC (with all other inputs remaining constant) - increase by 0.5% higher by RM22 million - decrease by 0.5% lower by RM22 million Change in carbon credit revenue (with all other inputs remaining constant) - increase by 5% lower by RM5 million - decrease by 5% higher by RM5 million

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