Al-`Aqar Healthcare REIT Annual Report 2021

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 11. Investments in subsidiaries Fund 2021 2020 RM RM Unquoted shares, at cost 42,492,186 42,492,186 Less: Accumulated impairment losses (39,058,753) (15,000,000) Net carrying amount 3,433,433 27,492,186 The movement in the accumulated impairment losses is as follows: 2021 2020 RM RM At 1 January 15,000,000 11,000,000 Allowance for impairment losses 24,058,753 4,000,000 At 31 December 39,058,753 15,000,000 Details of the subsidiaries are as follows: Name of subsidiaries Country of incorporation Principal activities Proportion of ownership interest and voting power held by the Group 2021 % 2020 % Al-`Aqar Capital Sdn Bhd (i) Malaysia Special purpose company for the purpose of raising Islamic Financing for the Fund 100 100 Al-Aqar Australia Pty Ltd (ii) Australia Special purpose company for the purpose of acquisition of Australian property for the Fund 100 100 (i) Audited by Ernst & Young PLT (ii) Audited by a firm other than Ernst & Young PLT AL-`AQAR HEALTHCARE REIT ANNUAL REPORT 20201 176

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