pg. 3 About this Report Integrated Annual Report 2025 ABOUT THIS REPORT Introduction Al-Salām Real Estate Investment Trust (“Al-Salām REIT” or “the REIT”) presents its Integrated Annual Report for the financial year ended 31 December 2025 (“IAR2025”). This IAR2025 document provides expanded disclosures on the financial, business, and operational performance of Al-Salām REIT, including its business model, value creation approach, risks and mitigation measures, and future estimates of the REIT’s prospects and plans. In essence, this IAR2025 document has been prepared to provide capital providers and stakeholders with a clear view of how Al-Salām REIT creates and sustains value. Board Statement of Responsibility: The Board of Directors (“Board”) of Al-Salām REIT acknowledges its responsibility for ensuring the integrity, accuracy, and completeness of the data and disclosures contained in this IAR2025 document. BASIS OF PREPARATION This IAR2025 document has been developed based on the recommendations of the Integrated Reporting Framework of the International Financial Reporting Standards (“IFRS”) through the International Sustainability Standards Board (“ISSB”). Overall, the report is structured around: Six Capitals Seven Guiding Principles Eight Content Elements Financial Capital Portfolio Capital Intellectual Capital Human Capital Social Capital Natural Capital • Strategic focus and future orientation • Connectivity of information • Conciseness • Reliability and completeness • Consistency and comparability • Materiality • Stakeholder relationships • Organisational overview and external environment • Governance • Business model • Risks and opportunities • Strategy and resource allocation • Performance • Outlook • Basis of preparation and presentation • Securities Commission Guidelines on Listed Real Estate Investment Trusts (“Listed REIT Guidelines”) • Malaysian Code on Corporate Governance (“MCCG”) • Bursa Malaysia Corporate Governance Guide (4th Edition) • Malaysian Financial Reporting Standards (“MFRS”) • Bursa Malaysia Main Market Listing Requirements (“MMLR”) • Securities Commission Licensing Handbook • Securities Commission Guidelines on Corporate Governance for Capital Market Intermediaries • Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities (Amendment) Act 2025 • Capital Market and Services Act 2007 • Companies Act 2016 • National Sustainability Reporting Framework (“NSRF”) • Bursa Malaysia Sustainability Reporting Guidelines 3rd Edition (“SRG3”) • FTSE4Good Bursa Malaysia Index • Sustainability Accounting Standards Board (“SASB”) Standards • Global Reporting Initiative (“GRI”) Standards • United Nations Sustainable Development Goals (“UN SDGs”) All disclosures within this IAR2025 document have also been developed based on the disclosure requirements of the following reporting frameworks:
RkJQdWJsaXNoZXIy NDgzMzc=