229 FINANCIAL STATEMENTS Integrated Annual Report 2025 STATEMENT BY THE DIRECTORS OF THE MANAGER AND STATUTORY DECLARATION STATEMENT BY THE DIRECTORS OF THE MANAGER We, Datuk Hashim bin Wahir and Abdullah bin Abu Samah, being two of the directors of JLG REIT Managers Sdn Bhd (the “Manager”), do hereby state that, in the opinion of the directors of the Manager, the accompanying financial statements of Al-`Aqar Healthcare REIT (the “Fund”) and its subsidiaries (the “Group”) set out on pages 234 to 290 are drawn up in accordance with applicable provisions of the Second Restated Trust Deed dated 25 November 2019, Supplemental Deed to the Second Restated Trust Deed dated 29 December 2022, MFRS Accounting Standards and IFRS Accounting Standards so as to give a true and fair view of the financial position of the Group and of the Fund as at 31 December 2025 and of their financial performance and cash flows for the year then ended. Signed on behalf of the Board of the Manager in accordance with a resolution of the directors of the Manager dated 5 March 2026. Datuk Hashim bin Wahir Abdullah bin Abu Samah STATUTORY DECLARATION I, Zulhilmy bin Kamaruddin, being the officer of the Manager primarily responsible for the financial management of Al-`Aqar Healthcare REIT, do solemnly and sincerely declare that the accompanying financial statements set out on pages 234 to 290 are in my opinion correct, and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act, 1960. Subscribed and solemnly declared by the abovenamed Zulhilmy bin Kamaruddin at Kuala Lumpur in the Federal Territory on 5 March 2026. Zulhilmy bin Kamaruddin Before me, Commissioner for Oaths Kuala Lumpur
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