Page 2 of 3 Statement number: DNV-2024-ASR-679330 DNV applies its own management standards and compliance policies for quality control, which are based on the principles enclosed with the ISO IEC 17029:2019 - Conformity Assessment General principles and requirements for validation and verification bodies, and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We planned and performed our work to obtain the evidence we considered necessary to provide a basis for our assurance opinion. We are providing a limited level of assurance. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement; and the level of assurance obtained is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. We planned and performed our work to obtain the evidence we considered sufficient to provide a basis for our opinion, so that the risk of this conclusion being in error is reduced but not reduced to very low. Responsibilities of the Management of ADNOC The Management of ADNOC has sole responsibility of: Preparing and presenting the Selected information in accordance with the Criteria; Designing, implementing, and maintaining effective internal controls over the information and data, resulting in the preparation of the Selected Information that is free from material misstatements; Measuring and reporting the Selected Information based on their established Criteria; and Contents and statements contained within the Criteria. Responsibilities of the Assurance Provider Our responsibility is to plan and perform our work to obtain limited assurance about whether the Selected Information has been prepared in accordance with the Criteria and to report ADNOC in the form of an independent limited assurance conclusion, based on the work performed and the evidence obtained. We have not been responsible for the preparation of the Report. Basis of our Opinion and Conclusion We are required to plan and perform our work in order to consider the risk of material misstatement of the Selected Information; our work included, but was not restricted to: Conducting interviews with ADNOCs management to obtain an understanding of the key processes, systems, and controls in place to generate, aggregate and report the selected Information; During our audit process, due to factors beyond our control, we could not visit the sites as required by our procedures. We actively sought alternative solutions and conducted comparative inquiries or adopted other methodologies to mitigate the impact of such potential limitations on our audit conclusions. These alternative methods were found to be suitable for the purpose; Performing testing on a selective basis of the Selected Information to check that data had been appropriately measured, recorded, collated and reported; Reviewing the specified data collected at corporate level and statements made in the Report; Reviewing that the evidence, measurements, and their scope provided to us by ADNOC is prepared in line with the Criteria; Assessing the appropriateness of the Criteria for the Selected Information; Reading the Report and narrative accompanying the Selected Information within it. All assurance engagements are subject to inherent limitations as selective testing (sampling) may not detect errors, fraud or other irregularities non-financial data may be subject to greater inherent uncertainty than financial data, given the nature and methods used for calculating, estimating, and determining such data. The selection of different, but acceptable, measurement techniques may result in different 121 Energy for Life