AL-SALAM REIT ANNUAL REPORT 2025

SECTION 08 pg. 228 AL-SALĀM REIT RISK MANAGEMENT Underperforming assets may result in sustained income shortfalls, higher vacancies and costs, increased capex, and potential valuation impairments, adversely affecting NPI, distributions, and overall, portfolio performance. • Accelerate the transition from manual processes to automated, high-fidelity digital systems • Leverage digital insights to reduce operational inefficiencies and improve decision-making accuracy Risk Management Initiative • Periodic progress reporting to Management and the Board • Ongoing monitoring under the REIT’s risk management framework • Existing manual and legacy system controls with senior management oversight Mitigation Measures F Capitals: Severity: Likelihood: Resources: UNDERPERFORMING ASSETS

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