3 ABOUT THIS REPORT Integrated Annual Report 2025 ABOUT THIS REPORT Introduction Al-`Aqar Healthcare REIT (“Al-`Aqar” or “the REIT”) presents its inaugural Integrated Annual Report for the financial year ended 31 December 2025 (“IAR2025”). The IAR2025 provides expanded disclosures on the financial, business, and operational performance of Al-`Aqar, including its business model, value creation approach, risks and mitigation measures, and future outlook concerning the REIT’s plans and implementations. Board Statement of Responsibility: The Board of Directors (“Board”) of Al-`Aqar acknowledges its responsibility for ensuring the integrity, accuracy, and completeness of the data and disclosures contained in this IAR2025 document. BASIS OF PREPARATION The IAR2025 is developed in accordance with the Integrated Reporting Framework established by the International Financial Reporting Standards (“IFRS”) International Sustainability Standards Board (“ISSB”). The REIT’s disclosures are aligned with the following core principles: This approach ensures full alignment with the upcoming regulatory mandates of the Securities Commission (“SC”) under the National Sustainability Reporting Framework (“NSRF”), emphasising the following concepts and disclosures: • Strategic focus and future orientation • Connectivity of information • Conciseness • Reliability and completeness • Consistency and comparability • Materiality • Stakeholder relationships • Organisational overview and external environment • Governance • Business model • Risks and opportunities • Strategy and resource allocation • Performance • Outlook • Basis of preparation and presentation Financial Capital Portfolio Capital Intellectual Capital Human Capital Social Capital Natural Capital • Securities Commission Guidelines on Listed Real Estate Investment Trusts (“Listed REIT Guidelines”) • Malaysian Code on Corporate Governance (“MCCG”) • Bursa Malaysia Corporate Governance Guide (4th Edition) • Malaysian Financial Reporting Standards (“MFRS”) • Bursa Malaysia Main Market Listing Requirements (“MMLR”) • Securities Commission Licensing Handbook • Securities Commission Guidelines on Corporate Governance for Capital Market Intermediaries • Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities (Amendment) Act 2025 • Capital Market and Services Act 2007 • Companies Act 2016 • National Sustainability Reporting Framework (“NSRF”) • Bursa Malaysia Sustainability Reporting Guidelines 3rd Edition (“SRG3”) • FTSE4Good Bursa Malaysia Index • Sustainability Accounting Standards Board (“SASB”) Standards • Global Reporting Initiative (“GRI”) Standards • United Nations Sustainable Development Goals (“UN SDGs”) SIX CAPITALS SEVEN GUIDING PRINCIPLES EIGHT CONTENT ELEMENTS
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