Risk Management & Prudential Approach

Financial & Risk Governance Statement

January 2026
SINNLA CS FUNDS Limited

This disclosure is provided for general informational purposes only and does not constitute a regulatory capital statement.

Governance & Oversight

The Board of Directors has overall responsibility for:

• strategic direction

• capital allocation oversight

• risk identification and mitigation

• internal control effectiveness

• conflict management

Day-to-day oversight may be delegated where appropriate, but ultimate accountability remains with the Board.

The Company seeks to maintain clear lines of responsibility, appropriate documentation of internal procedures and proportionate compliance monitoring.

Risk Management Framework

SINNLA CS FUNDS Limited applies a structured approach to identifying and managing material risks, including:

• market risk

• liquidity risk

• counterparty risk

• operational risk

• legal and regulatory risk

• reputational risk

Risk exposure is assessed on an ongoing basis and reviewed periodically at board level.

The Company seeks to maintain sufficient financial resources and liquidity to support its activities and ensure operational continuity under normal and stressed conditions.

Capital Adequacy & Financial Resilience

The Company monitors its financial position regularly to ensure that it maintains adequate capital resources relative to the nature and scale of its operations.

Capital planning considers:

• operating expenses

• contractual obligations

• stress scenarios

• wind-down considerations where relevant

Where appropriate, additional capital support may be obtained from shareholders.

Remuneration & Risk Alignment

The Company seeks to ensure that remuneration structures are aligned with prudent risk-taking and long-term sustainability.

Compensation considerations may include:

• individual performance

• contribution to long-term value creation

• adherence to governance and compliance standards

• ethical conduct

Remuneration is not designed to incentivise excessive risk-taking.

Ongoing Review

The Company periodically reviews its risk governance and financial oversight framework to ensure continued alignment with applicable laws, evolving regulatory expectations and international best practice.

This disclosure is provided for general informational purposes only and does not constitute a regulatory capital statement.