STATEMENT OF DIRECTORS’ RESPONSIBILITY The Board of Directors ("the Board") is responsible for ensuring that the audited financial statements provide a true and fair view of the financial position of the Company and its subsidiaries (collectively referred to as “the Group”) for the financial year ended 31 December 2025 (“FYE 31 December 2025”) and of their financial performance and cash flows for FYE 31 December 2025. In preparing the audited financial statements for FYE 31 December 2025 set out in this Integrated Report, the Board has ensured compliance with all applicable Malaysian Financial Reporting Standards, IFRS Accounting Standards as issued by the International Accounting Standards Board, and the requirements of the Companies Act 2016 in Malaysia. The Board confirms that the financial statements have been prepared on a going concern basis. The Group has consistently applied appropriate accounting policies, supported by reasonable and prudent judgement and estimates. The Board is responsible for ensuring that the Group and the Company keep accounting records that disclose the financial position of the Group and the Company with reasonable accuracy, enabling them to ensure that the financial statements comply with the Companies Act 2016. The Board is also responsible for taking reasonable measures to protect the Group’s assets. In this context, it is essential to establish effective internal control systems to prevent and detect fraud and other irregularities. This Statement of Directors’ Responsibility is made in accordance with a resolution passed by the Board on 28 April 2026. DNeX INTEGRATED REPORT 2025 124 ABOUT THIS REPORT LEADERSHIP VALUE CREATION @DNeX LEADERSHIP INSIGHTS OVERVIEW OF DAGANG NeXCHANGE BERHAD
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