Al-`Aqar Healthcare REIT Annual Report 2020

Financial Reports 97 Financial Reports 98 Manager’s Report 103 Statement by Directors of the Manager 103 Statutory Declaration 104 Independent Auditors’ Report 108 Statements of Comprehensive Income 110 Statements of Financial Position 112 Statements of Changes in Net Asset Value 114 Statements of Cash Flows 115 Notes to the Financial Statements