Grant Thornton Audit and Accounting Limited – Abu Dhabi Office 1101, 11th Floor Al Kamala Tower st Zayed the 1 Street Khalidiya Abu Dhabi, UAE T +971 2 666 9750 www.grantthornton.ae REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION TO THE BOARD OF DIRECTORS OF ABU DHABI NATIONAL OIL COMPANY FOR DISTRIBUTION PJSC Introduction We have reviewed the accompanying interim condensed consolidated statement of financial position of Abu Dhabi National Oil Company for Distribution PJSC (“ADNOC Distribution” or “the Company”) and its subsidiaries (collectively referred to as “the Group”) as at 30 June 2024 and the related interim condensed consolidated statement of profit or loss and the interim condensed consolidated statement of comprehensive income for the six-month period then ended and the interim condensed consolidated statement of changes in equity and the interim condensed consolidated statement of cash flow for the six-month period then ended and other related explanatory notes. Management is responsible for the preparation and presentation of this interim condensed consolidated financial information in accordance with International Accounting Standard 34, ‘Interim Financial Reporting’ as issued by the International Accounting Standards Board (IASB). Our responsibility is to express a conclusion on this interim condensed consolidated financial information based on our review. Scope of review We conducted our review in accordance with International Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Conclusion Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial information is not prepared, in all material respects, in accordance with International Accounting Standard 34, ‘Interim Financial Reporting’ as issued by the IASB. GRANT THORNTON UAE Dr. Osama El-Bakry Registration No: 935 Abu Dhabi, United Arab Emirates 7 August 2024 © 2024 Grant Thornton UAE - All rights reserved. Grant Thornton UAE represents all legal licenses under which Grant Thornton Audit and grantthornton.ae Accounting Limited Corporation, A British Virgin Islands (“BVI”) registered Branch, operate in the UAE. These licenses include the Abu Dhabi, Dubai and Sharjah based branches – Grant Thornton Audit and Accounting Limited – registered with the Abu Dhabi Global Market – Grant 4 Thornton Audit and Accounting Limited Corporation BVI – registered with the Dubai Financial Services Authority. “Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.