214 SECTION 07 AL-`AQAR HEALTHCARE REIT SHARIAH ADVISER’S REPORT To the Unitholders of AL-`AQAR HEALTHCARE REIT We have acted as the Shariah Adviser of Al-`Aqar Healthcare REIT (the “Fund”). Our responsibility is to ensure that the procedures and processes employed by JLG REIT Managers Sdn. Bhd. (formerly known as Damansara REIT Managers Sdn Berhad) (the “Manager”) are in compliance with Shariah principles. In our opinion, based on our review of the documents and information made available to us, the Manager has operated and managed the Fund in accordance with the Shariah principles and requirements and complied with the applicable guidelines, rulings or decisions issued by the Securities Commission Malaysia pertaining to Shariah matters for the financial year ended 31 December 2025. In addition, we also confirm that: 1. The investment portfolio of the Fund is Shariah-compliant, which comprises: (a) Rental income from investment properties which complied with the Securities Commission Malaysia’s Guidelines on Islamic Capital Market Products and Services. There was no Shariah non-compliant rental for the financial year ended 31 December 2025; and (b) Cash placement and liquid assets, which are placed in Shariah-compliant investments and/or instruments. 2. There was no acquisition of property that is Shariah non-compliant during the financial year. Our review does not extend to providing Shariah confirmation on the audited financial statements of the Fund. However, we note that certain conventional terminologies are adopted in accordance with applicable financial reporting standards and established accounting conventions. For and on behalf of the Shariah Adviser, IBFIM NOOR ZURAIDA MD NOOR IRMA NAMIRA MISSNAN Director, Shariah Consultancy Registered Shariah Officer Kuala Lumpur 24 April 2026
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