SNGN Romgaz : The Independent Auditor Limited Assurance Report on S.N.G.N. ROMGAZ S.A. Consolidated Sustainability Statements

To the Shareholders of Societatea Națională de Gaze Naturale "Romgaz" S.A.

We have conducted a limited assurance engagement on the consolidated sustainability statement of

Societatea Națională de Gaze Naturale "Romgaz" S.A. (the "Company"), included in Annex 1 -Consolidated Sustainability Statement to the Consolidated Board of Directors' Report (the "Consolidated Sustainability Statement"), as at 31 December 2025 and for the year then ended.

The Company's registered office is in Romania, county Sibiu, Medias, Piata Constantin I. Motas no. 4, cod 551130 and Unique Registration Code: RO14056826.

Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Consolidated Sustainability Statement is not prepared, in all material respects, in accordance with the provisions of section 7^1.3 of the Order of Minister of Public Finance No. 2844/2016 for approval of accounting regulations in accordance with International Financial Reporting Standards, with subsequent amendments ("OMPF 2844/2016") implementing Article 29(a) of EU Directive 2013/34/EU, including:

• compliance with the European Sustainability Reporting Standards (ESRS), including that the process carried out by the Company to identify the information reported in the Consolidated Sustainability Statement (the "Process") is in accordance with the description set out in note 1.4.1 - IRO-1: Description of the process to identify and assess material impacts, risk and opportunities; and

  https://www.pwc.ro

  PricewaterhouseCoopers Audit S.R.L.

  Ana Tower, 24/3 floor, 1A Poligrafiei Blvd, District 1 013704 Bucharest, Romania

  +40 21 225 3000

  EUID ROONRC.J1993017223405, fiscal registration code RO4282940, share capital RON 7,630

• compliance of the disclosures in subsection 2 Presentation of information to be disclosedaccording to Article 8 of (EU) Taxonomy Regulation 2020/852, within the Environmental Disclosures, of the Consolidated Sustainability Statement with Article 8 of EU Regulation 2020/852 (the "Taxonomy Regulation").

  Basis for conclusion

  We conducted our limited assurance engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance engagements other than audits or reviews of historical financial information ("ISAE 3000 (Revised)"), issued by the International Auditing and Assurance Standards Board.

  We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Our responsibilities under this standard are further described in the Auditor's responsibilities section of our report.

  Our independence and quality management

  We have complied with the independence and other ethical requirements of the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour and of the requirements relevant in Romania, including Law 162/2017 regarding statutory audit of annual financial statements and annual consolidated financial statements and regarding changes to other regulations and subsequent amendments ("Law 162/2017").

  The firm applies International Standard on Quality Management 1, which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

  Responsibilities for the Consolidated Sustainability Statement

  The Board of Directors of the Company are responsible for designing and implementing a process to identify the information reported in the Consolidated Sustainability Statement in accordance with the ESRS and for disclosing this Process in note 1.4.1 - IRO-1: Description of the process to identify and assess material impacts, risk and opportunities of the Consolidated Sustainability Statement. This responsibility includes:

• understanding the context in which the Group's activities and business relationships take place and developing an understanding of its affected stakeholders;

• the identification of the actual and potential impacts (both negative and positive) related to sustainability matters, as well as risks and opportunities that affect, or could reasonably be expected to affect, the Group's financial position, financial performance, cash flows, access to finance or cost of capital over the short-, medium-, or long-term;

• the assessment of the materiality of the identified impacts, risks and opportunities related to sustainability matters by selecting and applying appropriate thresholds; and

• making assumptions that are reasonable in the circumstances.

  The Board of Directors of the Company are further responsible for the preparation of the Consolidated Sustainability Statement, in accordance with the provisions of section 7^1.3 of OMPF 2844/2016 implementing Article 29(a) of EU Directive 2013/34/EU, including:

• compliance with the ESRS;

• preparing the disclosures in subsection 2 Presentation of information to be disclosed according to Article 8 of (EU) Taxonomy Regulation 2020/852 within the Environmental Disclosures of the Consolidated Sustainability Statement, in compliance with Article 8 of the Taxonomy Regulation;

• designing, implementing and maintaining such internal control that the Board of Directors of the Company determine is necessary to enable the preparation of the Consolidated Sustainability Statement that is free from material misstatement, whether due to fraud or error; and

• the selection and application of appropriate sustainability reporting methods and making assumptions and estimates that are reasonable in the circumstances.

  Those charged with governance are responsible for overseeing the Group's sustainability reporting process.

  Inherent limitations in preparing the Consolidated Sustainability Statement

  In reporting forward-looking information in accordance with ESRS, the Board of Directors of the Company are required to prepare the forward-looking information on the basis of disclosed assumptions about events that may occur in the future and possible future actions by the Group. Actual outcomes are likely to be different since anticipated events frequently do not occur as expected.

  Greenhouse gas emissions quantification is subject to inherent uncertainty because of incomplete scientific knowledge used to determine emissions factors and the values needed to combine emissions of different gases.

  Auditor's responsibilities

  Our responsibility is to plan and perform the assurance engagement to obtain limited assurance about whether the Consolidated Sustainability Statement is free from material misstatement, whether due to fraud or error, and to issue a limited assurance report that includes our conclusion. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence decisions of users taken on the basis of the Consolidated Sustainability Statement as a whole.

  As part of a limited assurance engagement in accordance with ISAE 3000 (Revised) we exercise professional judgement and maintain professional scepticism throughout the engagement.

  Our responsibilities in respect of the Consolidated Sustainability Statement, in relation to the Process, include:

• Obtaining an understanding of the Process, but not for the purpose of providing a conclusion on the effectiveness of the Process, including the outcome of the Process;

• Considering whether the information identified addresses the applicable disclosure requirements of the ESRS; and

• Designing and performing procedures to evaluate whether the Process is consistent with the Company's description of its Process set out in note 1.4.1 - IRO-1: Description of the processes to identify and assess material impacts, risk and opportunities.

  Our other responsibilities in respect of the Consolidated Sustainability Statement include:

• Identifying where material misstatements are likely to arise, whether due to fraud or error; and

• Designing and performing procedures responsive to where material misstatements are likely to arise in the Consolidated Sustainability Statement. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

  Summary of the work performed

  A limited assurance engagement involves performing procedures to obtain evidence about the Consolidated Sustainability Statement. The procedures in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.

  The nature, timing and extent of procedures selected depend on professional judgement, including the identification of disclosures where material misstatements are likely to arise in the Consolidated Sustainability Statement, whether due to fraud or error.

  In conducting our limited assurance engagement, with respect to the Process, we:

• Obtained an understanding of the Process by:

  • performing inquiries to understand the sources of the information used by the Board of Directors of the Company (e.g., stakeholder engagement, business plans and strategy documents); and

  • reviewing the Company internal documentation of its Process.

• Evaluated whether the evidence obtained from our procedures with respect to the Process implemented by the Company was consistent with the description of the Process set out in note 1.4.1 -IRO-1: Description of the process to identify and assess material impacts, risk and opportunities.

  In conducting our limited assurance engagement, with respect to the Consolidated Sustainability Statement, we:

• Obtained an understanding of the Group's reporting processes relevant to the preparation of its Consolidated Sustainability Statement by obtaining an understanding of the Group's control environment, processes and information system relevant to the preparation of the Consolidated Sustainability Statement, but not for the purpose of providing a conclusion on the effectiveness of the Group's internal control.

• Evaluated whether the information identified by the Process is included in the Consolidated Sustainability Statement;

• Evaluated whether the structure and the presentation of the Consolidated Sustainability Statement is in accordance with the ESRS;

• Performed inquires of relevant personnel and analytical procedures on selected information in the Consolidated Sustainability Statement;

• Performed substantive assurance procedures on selected information in the Consolidated Sustainability Statement;

• Where applicable, compared disclosures in the Consolidated Sustainability Statement with the corresponding disclosures in the consolidated financial statements and Consolidated Board of Directors' Report ;

• Evaluated the methods, assumptions and data used by the Company for developing estimates and forward-looking information;

• Obtained an understanding of the Company's process to identify taxonomy-eligible and taxonomy-

aligned economic activities and the corresponding disclosures in the Consolidated Sustainability Statement.

On behalf of PricewaterhouseCoopers Audit SRL Audit firm

registered with the Public Electronic Register of financial auditors and audit firms under no. FA6

Kenneth Spiteri Financial auditor

registered with the Public Electronic Register of financial auditors and audit firms under no. AF417

Bucharest, 25 March 2026

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