Al-`Aqar Healthcare REIT Annual Report 2022

NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 17. Islamic financing (cont’d) Changes in liabilities arising from financing activities: At At 1 January Charged to 31 December 2022 Cash flows profit or loss 2022 RM RM RM RM Group Non-current Commodity Murabahah - I 80,000,000 - - 80,000,000 Commodity Murabahah - II 29,994,050 - - 29,994,050 Commodity Murabahah - II 580,000,000 - - 580,000,000 RC - I - 100,000,000 - 100,000,000 TF - I - 72,000,000 - 72,000,000 689,994,050 172,000,000 - 861,994,050 Less: Transaction costs on Islamic financing (6,117,083) (1,688,263) 1,428,263 (6,377,083) 683,876,967 170,311,737 1,428,263 855,616,967 At At 1 January Charged to 31 December 2021 Cash flows profit or loss 2021 RM RM RM RM Group Non-current Commodity Murabahah - I 80,000,000 - - 80,000,000 Commodity Murabahah - II 29,994,050 - - 29,994,050 Commodity Murabahah - II - 580,000,000 - 580,000,000 109,994,050 580,000,000 - 689,994,050 Less: Transaction costs on Islamic financing (924,360) (6,209,872) 1,017,149 (6,117,083) 109,069,690 573,790,128 1,017,149 683,876,967 Current Murabahah Tawarruq 575,000,000 (575,000,000) - - Less: Transaction costs on Islamic financing (482,435) (67,450) 549,885 - 683,587,255 (1,277,322) 1,567,034 683,876,967 181 1. Corporate Overview 3. Strategic Performance 5. Governance Structure 2. The Driving Forces 4. Sustainability Statement 6. Financial Reports

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