Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 94

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 10
Chunk 94
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ITEM 10. ADDITIONAL INFORMATION

10. A. Share Capital

Not applicable.

10. B. Memorandum and Articles of Association

Summaries of material provisions of our memorandum
and articles of association currently in effect and of the Companies Act, insofar as they relate to the material terms of our ordinary
shares, are contained in Exhibit 2.1 to this Annual Report which are incorporated herein by reference.

10. C. Material Contracts

All material contracts governing the business
of the Company are described elsewhere in this Annual Report or in the information incorporated by reference herein.

10. D. Exchange Controls

Cayman Islands

Under the laws of the Cayman Islands, there are
currently no restrictions on the export or import of capital, including foreign exchange controls or restrictions that affect the remittance
of dividends, interest or other payments to non-resident holders of our ordinary shares.

Malaysia

There are foreign exchange policies in Malaysia
that support the monitoring of capital flows into and out of the country in order to preserve its financial and economic stability. The
foreign exchange policies are administered by the Foreign Exchange Administration, an arm of Bank Negara Malaysia (“ BNM”),
the central bank of Malaysia. The foreign exchange policies monitor and regulate both residents and non-residents. Under the current Foreign
Exchange Administration rules issued by BNM, non-residents are free to repatriate any amount of funds from Malaysia in foreign currency
other than the currency of Israel at any time (subject to limited exceptions), including capital, divestment proceeds, profits, dividends,
rental, fees and interest arising from investment in Malaysia, subject to any withholding tax.

10. E. Taxation

A description of material Cayman Islands, Malaysia
and U. S. federal income tax consequences of the acquisition, ownership and disposition of our ordinary shares is contained in the
IPO Form F-1 in the section entitled “ Taxation,” which is incorporated herein by reference.

10. F. Dividends and Paying Agents

Not applicable.

10. G. Statement by Experts

Not applicable.

10. H. Documents on Display

We are subject to the informational requirements
of the Exchange Act as a foreign private issuer and file reports and other information with the SEC, including annual reports on Form
20-F and reports on Form 6-K. Reports and other information filed by us with the SEC, including this Annual Report, may be viewed from
the SEC’s Internet site at http://www. sec. gov