Al-`Aqar Healthcare REIT Annual Report 2025

Integrated Annual Report 2025 222 Manager’s Report 229 Statement by the Directors of the Manager 229 Statutory Declaration 230 Independent Auditors’ Report 234 Statements of Comprehensive Income 236 Statements of Financial Position 238 Statements of Changes in Net Asset Value 240 Statements of Cash Flows 242 Notes to the Financial Statements FINANCIAL STATEMENTS 09 Page 221 DIGITAL REPORT AVAILABLE This report can be accessed online via our website: www.alaqar.com.my If you wish to obtain a printed copy of the Integrated Annual Report 2025, kindly email us at jlgrm.investorrelations@jlandgroup.com.my As part of our commitment to environmental stewardship, stakeholders are encouraged to access the digital version where practicable. 71 About this Report 72 Stakeholder Engagement Report 75 Materiality Assessment 79 Sustainability Strategy 84 Sustainability Targets & Performance 86 Risk Management 88 Climate Change & Decarbonisation 95 Governance 101 Economic 107 Value for Employees and Community 123 Environmental 128 Membership and Awards 128 Continuous Improvement 129 Appendices SUSTAINABILITY STATEMENT 06 Page 70 142 Board of Directors 154 Shariah Committee 156 Management Team 158 Corporate Governance Overview Statement 170 Board Audit and Risk Committee Report 176 Board Investment Committee Report 180 Board Nomination and Remuneration Committee Report 184 Board Sustainability Committee Report 187 Statement on Risk Management & Internal Control 212 Additional Compliance Information 214 Shariah Adviser’s Report 215 Trustee’s Report CORPORATE GOVERNANCE REPORT 07 Page 141 217 Risk Assessment & Identification 218 Risk Management RISK MANAGEMENT 08 Page 216 292 Analysis of Unitholdings 295 Corporate Information OTHER INFORMATION 10 Page 291

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