Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 28

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 3
Chunk 28
---
 addition, the depreciation of significant U. S. dollar denominated assets could result in a change to our
operations and a reduction in the value of these assets.

We are subject
to foreign exchange control policies in Malaysia.

The ability of our subsidiaries
to pay dividends or make other payments to us may be restricted by the foreign exchange control policies in the countries where we operate.
For example, there are foreign exchange policies in Malaysia which 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. In the event BNM or any other country where we operate introduces any restrictions in the future, we may be affected in our ability
to repatriate dividends or other payments from our subsidiaries in Malaysia or in such other countries. Since we are a Cayman Islands
holding company and rely principally on dividends and other payments from our subsidiaries for our cash requirements, any restrictions
on such dividends or other payments could materially and adversely affect our liquidity, financial condition and results of operations.

Because our principal assets are located
outside of the United States and all of our directors and officers reside outside of the United States, it may be difficult for you to
enforce your rights based on U. S. federal securities laws against us or our officers and directors or to enforce a judgment of a United
States court against us or our officers and directors in Malaysia.

All of our directors and officers are nationals
and residents of a country other than the United States and all of their assets are located outside the United States. In addition, all
of our assets are located outside of the United States. It may therefore be difficult for investors in the United States to effect service
of process within the United States upon us or our directors and officers or to enforce their legal rights based on the civil liability
provisions of the U. S. federal securities laws against us or our directors and officers in the courts of