Al-`Aqar Healthcare REIT Annual Report 2024

FINANCIAL STATEMENTS Manager’s Report 141 Statement by the Directors of the Manager 147 Statutory Declaration 147 Independent Auditors’ Report 148 Statements of Comprehensive Income 151 Statements of Financial Position 153 Statements of Changes in Net Asset Value 155 Statements of Cash Flows 157 Notes to the Financial Statements 159

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