Al-`Aqar Healthcare REIT Annual Report 2020

Financial Reports 147 18. Islamic financing (cont’d) Commodity Murabahah Term Financing-II (cont’d) Changes in liabilities arising from financing activities (cont’d): At At 1 January Charged to 31 December 2019 Cash flows profit or loss Reclassification 2019 Group RM RM RM RM RM Non-current IMTN 575,000,000 - - - 575,000,000 Commodity Murabahah-I - 80,000,000 - - 80,000,000 Murabahah Tawarruq 29,900,000 - - (29,900,000) - 604,900,000 80,000,000 - (29,900,000) 655,000,000 Less: Transaction costs on borrowings (1,194,870) (660,000) 390,454 103,474 (1,360,942) 603,705,130 79,340,000 390,454 (29,796,526) 653,639,058 Current Murabahah Tawarruq - - - 29,900,000 29,900,000 Less: Transaction costs on borrowings - - - (103,474) (103,474) 603,705,130 79,340,000 390,454 - 683,435,584 At At 1 January Charged to 31 December 2020 Cash flows profit or loss 2020 Fund RM RM RM RM Non-current Commodity Murabahah-I 80,000,000 - - 80,000,000 Commodity Murabahah-II - 29,994,050 - 29,994,050 Transaction costs on borrowings (660,000) (403,078) 138,718 (924,360) Current Murabahah Tawarruq 29,900,000 (29,900,000) - - Transaction costs on borrowings (103,474) - 103,474 - 109,136,526 (309,028) 242,192 109,069,690 At At 1 January Charged to 31 December 2019 Cash flows profit or loss Reclassification 2019 Fund RM RM RM RM RM Non-current Commodity Murabahah-I - 80,000,000 - - 80,000,000 Murabahah Tawarruq 29,900,000 - - (29,900,000) - Transaction costs on borrowings (216,354) (660,000) 112,880 103,474 (660,000) Current Murabahah Tawarruq - - - 29,900,000 29,900,000 Transaction costs on borrowings - - - (103,474) (103,474) 29,683,646 79,340,000 112,880 - 109,136,526 Notes to the Financial Statements For the Year Ended 31 December 2020