Stewardship & Responsible Investment

Statement on Responsible Ownership and Engagement

January 2026
SINNLA CS FUNDS Limited

SINNLA CS FUNDS Limited recognises the importance of responsible capital allocation and long-term value creation.

While the Company is not formally bound by any specific national stewardship code, it supports the underlying principles of sound governance, responsible ownership and constructive engagement with portfolio companies and counterparties.

The Company determines its stewardship approach proportionately and on a case-by-case basis, taking into account:

• the nature of the investment

• the size and significance of the holding

• jurisdictional considerations

• strategic objectives

• risk and governance profile

Investment Philosophy

SINNLA CS FUNDS Limited deploys capital with a long-term perspective and a disciplined risk management framework.

Investment analysis may include assessment of:

• corporate governance standards

• management quality

• capital structure and financial resilience

• strategic positioning and sustainability

• material ESG considerations where relevant

The depth of engagement is proportionate to the Company’s level of influence and economic exposure.

Shareholder Engagement

Where the Company holds equity or voting interests, it may:

• maintain dialogue with management teams

• engage with boards or governance representatives

• assess voting matters in alignment with long-term value creation

• consider collaboration with other stakeholders where appropriate

Engagement is conducted in compliance with applicable laws and regulations and in accordance with the Company’s internal conflict management principles.

The Company does not adopt a mechanical or prescriptive engagement policy. Instead, stewardship decisions are made in good faith and tailored to the specific circumstances of each investment.

Voting & Fiduciary Considerations

Where voting rights are held, the Company seeks to exercise such rights responsibly and in a manner consistent with the best interests of its shareholders and investors.

Voting decisions may consider:

• governance standards

• capital allocation proposals

• board composition

• strategic transactions

• long-term risk implications

The Company will not subordinate investor interests to its own.

Collaboration

In certain circumstances, collaboration with other shareholders or stakeholders may be appropriate to promote sound governance or strategic alignment.

Any such collaboration will be assessed on a case-by-case basis and conducted in accordance with applicable legal and regulatory requirements.

Ongoing Review

The Company periodically reviews its stewardship practices to ensure alignment with evolving market standards, regulatory developments and investor expectations.

Where the Company’s activities evolve in scope or regulatory classification, this disclosure may be updated accordingly.