SECTION 01 pg. 4 AL-SALĀM REIT ABOUT THIS REPORT LIMITATIONS & EXCLUSIONS Al-Salām REIT is committed to transparency and enhancing the comprehensiveness of its disclosures. The REIT acknowledges that certain gaps remain and shall continue to strengthen its data collection processes to refine future reporting. All data and disclosures within this IAR2025 document are guided by the principles of proportionality, with limitations determined by the applicability, relevance, and accessibility of data available at the time of reporting. Material, accessible, and cost-effective disclosures are prioritised to ensure that the IAR2025 remains both meaningful and practical. AUDIT & ASSURANCE All financial information disclosed within this IAR2025 document has been audited in accordance with applicable auditing standards. Selected material non-financial disclosures, particularly those relating to sustainability performance, have also been subject to independent assurance to enhance credibility and data accuracy. Al-Salām REIT maintains an internal review and data validation system. Data owners and the REIT’s Senior Management actively verify the accuracy and completeness of all reported information. FORWARD-LOOKING STATEMENTS This IAR2025 document may contain forward-looking statements relating to Al-Salām REIT’s operational and financial performance. These statements are based on reasonable assumptions and information available at the time of reporting. While every effort has been made to ensure their accuracy, actual outcomes may differ due to changes beyond the REIT’s control. As such, readers are advised to exercise discretion when interpreting any such future-oriented disclosures. REPORTING SCOPE AND BOUNDARY The disclosures in this IAR2025 cover Al-Salām REIT’s operations across the Retail, Office, Food and Beverage (“F&B”), and Industrial & Others sectors. All data and disclosures presented are derived from operations under the REIT’s direct control, ensuring consistency with its financial statements, sustainability statements, and audited accounts. This includes assets directly managed and operated by the REIT, including common areas in leased facilities. Operational boundaries are defined by the level of control Al-Salām REIT maintains over its assets and are disclosed within this IAR2025 as follows: Entities and assets in the reporting entity Information considered and included the reporting boundary Assets owned and managed by the REIT 100% of operational data and disclosures investment properties under the REIT fund Assets leased by the REIT 100% of operational data and disclosures from leased spaces, including administrative spaces the REIT Manager requires to function As a REIT, Al-Salām REIT only retains operational control over common areas for non-master leased assets. The GHG emissions from assets or lots that are leased by the REIT to its tenants are not included in the IAR2025. This reporting scope extends, where necessary, to Al-Salām REIT’s value chain, which includes JLG REIT Managers Sdn Bhd, tenants, property managers, and third-party suppliers/vendors.
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