Al-`Aqar Healthcare REIT Annual Report 2020

Governance Structure 95 To The Unitholders Of AL-`AQAR HEALTHCARE REIT We have acted as the Shariah Adviser of AL-`AQAR HEALTHCARE REIT (the “Fund”). Our responsibility is to ensure that the procedures and processes employed by DAMANSARA REIT MANAGERS SDN BERHAD (the “Manager”) and that the provisions of the Trust Deed are in accordance with Shariah principles. In our opinion, the Manager has operated and managed the Fund in accordance with applicable guidelines pertaining to Shariah matters, and principles, concepts and rulings endorsed by the Shariah Advisory Council of the Securities Commission (“SACSC”) for the financial year ended 31 December 2020. In addition, we also confirm that: 1. The investment portfolio of the Fund is Shariah-compliant, which comprises: a) Rental income from investment properties which complied with the Securities Commission Guidelines for Investments of Islamic Real Estate Investment Trust. There is no Shariah non-compliant rental for the financial year ended 31 December 2020; and b) Cash placement and liquid assets, which are placed in Shariah-compliant investments and/or instruments. 2. There was no acquisition of property that is Shariah non-compliant during the financial year. For and on behalf of the Shariah Advisory Committee, DATO’ DR. HAJI NOOH BIN GADOT Chairman, Shariah Advisory Committee 17 February 2021 Shariah Adviser’s Report