SECTION 06 pg. 136 AL-SALĀM REIT SUSTAINABILITY STATEMENT APPENDICES (CONT’D) Crowe Malaysia PLT is a member of Crowe Global, a Swiss verein. Each member firm of Crowe Global is a separate and independent legal entity. Crowe Malaysia PLT and its affiliates are not responsible or liable for any acts or omissions of Crowe Global or any other member of Crowe Global. Crowe Global does not render any professional services and does not have an ownership or partnership interest in Crowe Malaysia PLT. © 2026 Crowe Malaysia PLT Applicable Criteria The Subject Matter has been prepared in accordance with Al-Salām’s definition and calculation methodologies and / or where relevant, the Bursa Malaysia Securities Berhad Listing Requirements (“Applicable Criteria”). Limited Assurance Conclusion Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention to cause us to believe that the Subject Matter presented in the Report are not prepared, in all material respects, in accordance with the Al-Salām’s Applicable Criteria. Basis for Conclusion We conducted our engagement in accordance with International Standard for Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (“ISAE 3000 (Revised)”). Our responsibilities under this standard are further described in the Our Responsibilities section of our report. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Our Quality Management and Independence 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”) and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Our firm applies Malaysian Approved Standard on Quality Management, ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. 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, which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Al-Salām’s Responsibilities The management of Al-Salām (the “Management”) is responsible for selecting the Applicable Criteria, preparing and presenting the Subject Matter in accordance with the Applicable Criteria in all material aspects. This responsibility includes implementing and maintaining internal controls relevant to the preparation of the Subject Matter, maintaining adequate records and making estimates that are relevant to the Subject Matter, such that it is free from material misstatement, whether due to fraud or error. Furthermore, the responsibility includes the use of assumptions and estimates for disclosures made by the Al-Salām which are reasonable in the circumstances.
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