Internal control

Eastnine’s internal controls are designed to manage risks associated with financial reporting and property management activities. This includes ensuring that all transactions involving the purchase and sale of securities and assets are accurately recorded, that holdings and properties are valued appropriately, and that information is efficiently and accurately communicated to the market.

The Board of Directors is responsible for overseeing investment activities and day-to-day management, and ensures, through established reporting procedures and relevant well-prepared policies, that it has access to any requisite information. All policies are reviewed annually for appropriateness, and any amendments are subject to the approval of the Board. The Board maintains a robust control environment for investment activities and financial reporting, through a well-defined delegation of responsibilities and specific authorisations granted to senior executives and employees. The Board regularly convenes to discuss accounting issues, valuations and financial reporting. The Company’s executive management continuously monitors adherence to policies, instructions and administrative agreements.

Eastnine’s Board of Directors conducts an annual assessment to determine whether an internal audit function is necessary. An internal audit function operates autonomously and performs continuous assessments and reports to the Board of Directors and executive management, offering recommendations for enhancements of internal controls governing the Company’s operations, including outsourced service functions and internal procedures. The function is aimed at upholding good governance and ensuring compliance with the Company’s policies. In 2025, the Board concluded that Eastnine, due to its limited size and full competence to assess service functions and internal operations independently, does not require an internal audit function. Eastnine operates in accordance with best practices in the stock market and continuously monitors its compliance with the listing agreement with Nasdaq Stockholm.