Al-`Aqar Healthcare REIT Annual Report 2020

Financial Reports 103 We, Dato’ Haji Mohd Redza Shah bin Abdul Wahid and Wan Azman bin Ismail , being two of the directors of Damansara REIT Managers Sdn Berhad (the “Manager”), do hereby state that, in the opinion of the directors of the Manager, the accompanying financial statements of Al-`Aqar Healthcare REIT (the “Fund”) and its subsidiaries (the “Group”) set out on pages 108 to 156 are drawn up in accordance with applicable provisions of the Second Restated Trust Deed dated 25 November 2019, Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Securities Commission Malaysia’s Guidelines on Real Estate Investment Trusts and Islamic Real Estate Investment Trusts (“SC Guidelines”) in Malaysia so as to give a true and fair view of the financial position of the Group and of the Fund as at 31 December 2020 and of their financial performance and cash flows for the year then ended. Signed on behalf of the Board of the Manager in accordance with a resolution of the directors of the Manager dated 18 February 2021. DATO’ HAJI MOHD REDZA SHAH BIN ABDUL WAHID WAN AZMAN BIN ISMAIL Statutory Declaration I, Wan Azman bin Ismail , being the Executive Director of the Manager primarily responsible for the financial management of Al-`Aqar Healthcare REIT , do solemnly and sincerely declare that the accompanying financial statements set out on pages 108 to 156 are in my opinion correct, and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act, 1960. WAN AZMAN BIN ISMAIL Statement by the Directors of the Manager Subscribed and solemnly declared by the abovenamed Wan Azman bin Ismail at Kuala Lumpur in the Federal Territory on 18 February 2021. Before me, COMMISSIONER FOR OATHS Kuala Lumpur 18 February 2021