Page 90 - HRC_Annual_Report_2023

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STATUTORY DECLARATION
PURSUANT TO SECTION 251(1) OF THE COMPANIES ACT 2016

I, Tan Chun Siang, the officer primarily responsible for the financial management of Hengyuan Refining Company Berhad,
do solemnly and sincerely declare that the financial statements set out on pages 95 to 146 are, to the best of my knowledge
and belief, correct and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions
of the Statutory Declarations Act, 1960.

TAN CHUN SIANG
CHIEF FINANCIAL OFFICER
CA15906

Subscribed and solemnly declared by the abovenamed at Kuala Lumpur, Malaysia, on 26 March 2024.

Before me:

COMMISSIONER FOR OATHS