SHARIAH COMMITTEE’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 DAMANSARA REIT MANAGERS SDN BERHAD (the “Manager”) and that the provisions of the Trust Deed are in accordance 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 applicable guidelines pertaining to Shariah matters, and principles, concepts and rulings endorsed by the Shariah Advisory Council of the Securities Commission (“SACSC”) for the financial year ended 31 December 2021. 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 Listed Real Estate Investment Trusts. There is no Shariah noncompliant rental for the financial year ended 31 December 2021; 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 deemed to be Shariah non-compliant during the financial year. For and on behalf of the Shariah Committee, DATO’ (DR) HAJI NOOH BIN GADOT Chairman, Shariah Committee 21 February 2022 128 AL-`AQAR HEALTHCARE REIT ANNUAL REPORT 2021
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