AL-SALAM REIT ANNUAL REPORT 2025

pg. 227 Risk Management Integrated Annual Report 2025 RISK MANAGEMENT The ongoing calibration of the investment pipeline to ensure all new acquisitions strictly adhere to evolving regulatory clearances and yield requirements. • Ensure all acquisition activities undergo rigorous regulatory and compliance verification to preserve financial stability • Prioritise high-resilience assets that mitigate cost volatility and support sustainable distribution targets Risk Management Initiative • Establishment of standardised project timelines • Timely appointment of professional independent advisers • Disciplined growth pipeline monitoring under the Investment Pillar Mitigation Measures C Capitals: Severity: Likelihood: Resources: MISALIGNMENT OF ASSET ACQUISITIONS The strategic management of divestment timelines to ensure capital recycling occurs at optimal market pricing and valuation levels. Risk Management Initiative • Continuous market engagement with real estate agents and potential purchasers • Strategic planning and alignment of disposal pricing with long-term portfolio goals Mitigation Measures D Capitals: Severity: Likelihood: Resources: • Streamline the divestment of non-core properties to optimise the broader portfolio mix • Align disposal timelines with strategic capital reallocation and disciplined growth objectives TARGETED ASSET DISPOSAL DELAYS

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