SUSTAINABILITY STATEMENT SECTION 3 67 Al-`Aqar Healthcare REIT | Annual Report 2024 INDEPENDENT LIMITED ASSURANCE REPORT OUR RESPONSIBILITIES We conducted our assurance engagement in accordance with the International Standard for Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (“ISAE 3000 (Revised)”) and International Standard for Assurance Engagements on Greenhouse Gas Statements (“ISAE 3410”) (collectively referred to as the “Standards”) and in line with the terms of reference agreed with Al-`Aqar on 26 June 2024. These standards require that we plan and perform the engagement to obtain limited assurance about whether the Subject Matter is free from material misstatement. The nature, timing, and extent of the procedures performed are determined based on our professional judgement, including an assessment of the risk of material misstatement, whether due to fraud or error. Based on our review, we believe the evidence obtained is sufficient and appropriate to form the basis for our limited assurance conclusion on the selected sustainability information presented in Al-`Aqar’s Sustainability Report 2024. OUR INDEPENDENCE AND QUALITY MANAGEMENT We have complied with the independence and other ethical requirements of the By-Laws (on Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants (“MIA”) that are founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Al-`Aqar’s management retains full responsibility for the Sustainability Statement’s preparation. PKF Risk Management Sdn Bhd affirms the independence of this verification, as our team had no participation in developing either the Sustainability Statement or the Integrated Annual Report 2024. OUR APPROACH Procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Our procedures were designed to obtain a limited level of assurance on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of assurance. Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our procedures, our assurance engagement was not designed to provide assurance on internal controls. A limited assurance engagement consists of making enquiries, primarily of persons responsible for preparing the Subject Matter and related information and applying analytical and other appropriate procedures. Our procedures included: Interviews & Process Understanding: • Engaged with personnel to gain insights into business operations and reporting workflows. • Held discussions with key stakeholders to assess the process for gathering, consolidating, and reporting the Subject Matter during the relevant period. Evaluation of Methodology & Assumptions: • Assessed the reasonableness of key factors applied in the Subject Matter Information calculations. • Reviewed significant assumptions, underlying principles, and default values used in the Subject Matter Information against the Reporting Criteria. Compliance & Accuracy Review: • Verified that calculation methodologies aligned with the prescribed Reporting Criteria. • Evaluated whether the Subject Matter Information adhered to the Reporting Criteria in all material respects. Data Analysis & Validation: • Performed analytical procedures on datasets and investigated material variances through management inquiries. • Conducted sample-based document inspections and analytical reviews to validate the compilation and reporting of the Subject Matter. Presentation & Consistency Assessment: • Reviewed the overall presentation of the Subject Matter Information to ensure clarity and alignment with the Reporting Criteria. • Verified consistency between the reported Subject Matter Information and the established Reporting Criteria. We also performed such other procedures as we considered necessary in the circumstances. CONCLUSION Based on our procedures and the evidence obtained, we are not aware of any material modifications that should be made to the Subject Matter stated above in our report as of 30 April 2025 for the year ended 31 December 2024, in order for it to be in accordance with the Criteria. RESTRICTED USE The contents of this report are confidential and are to be used only by Al-`Aqar.
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