Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 91

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 7
Chunk 91
---
 Policy

Pursuant to our related party transaction policy,
any related party transaction must be approved or ratified by our board of directors or audit committee thereof. In determining whether
to approve or ratify a transaction with a related party, our audit committee will consider all relevant facts and circumstances, including
without limitation the commercial reasonableness of the terms, the benefit and perceived benefit, or lack thereof, to us, opportunity
costs of alternate transactions, the materiality and character of the related party’s direct or indirect interest and the actual
or apparent conflict of interest of the related party. Our audit committee will not approve or ratify a related party transaction unless
it has determined that, upon consideration of all relevant information, such transaction is in, or not inconsistent with, our best interests
and the best interests of our shareholders.

7. C. Interests of Experts and Counsel

Not applicable.

ITEM 8. FINANCIAL INFORMATION