• Version 1.0

• Prepared by: @Lorraine Sebata

• Approved by: @Simon Cooper

• Reviewed date: 2025-07-25

• Next review date: 2026-07-24

1. Purpose

This Financial Reporting Policy outlines Easyterms Ltd.'s commitment to providing consistent and transparent reporting of its financial information to its stakeholders.

2. Scope

This policy applies to all financial reporting activities within Easyterms Ltd. and all employees involved in the preparation, review, and approval of financial reports.

3. Policy Statements

3.1 Commitment to Reporting Standards

Easyterms Ltd. is committed to reporting on its financial operations and condition fully, promptly, and in accordance with the adopted accounting principles.

3.2 Usefulness and Accessibility

Financial information will be presented in a form that is useful and accessible to stakeholders.

3.3 Structure of Financial Statements

Financial statements will be a structured representation of the company's financial position and transactions.

3.4 Objectives of Financial Reporting

The objectives of financial reporting are to provide information useful for decision-making by management and stakeholders and to demonstrate accountability for the company's resources.

3.5 Accounting Standards

Financial statements will be prepared in accordance with International Financial Reporting Standards (IFRS).

3.6 Identification of Financial Statements

Financial statements will be clearly identified and distinguished from other information in published documents.

3.7 Timeliness of Reporting

Financial statements will be made available to users within a reasonable period after the reporting date to maintain their usefulness.

4. Roles and Responsibilities

• Board of Directors / Senior Management: Overall responsibility for approving and overseeing the financial reporting process.

• CFO (Chief Financial Officer): Reviews and approves financial reports, ensures compliance with this policy and accounting standards.

• CEO (Chief Executive Officer): Reviews and approves financial reports.

• Accountant: Prepares financial reports and analyses.

• Independent Auditors: Conduct audits of interim and annual financial statements.

5. Policy Review and Revision

This policy will be reviewed at least annually, or more frequently if there are significant changes in accounting standards, reporting requirements, regulations, or business operations.