Atrium REIT Managers Sdn Bhd

Bursa Announcements

Date : 13 February 2026

OTHERS Pursuant to the Inland Revenue Board Malaysia's Public Ruling No. 1/2021, the withholding tax concession applicable to various categories of unitholders expired on 31 December 2025 ("YA2025").

ATRIUM REAL ESTATE INVESTMENT TRUST

Type

Announcement

Subject

OTHERS

Description

Pursuant to the Inland Revenue Board Malaysia's Public Ruling No. 1/2021, the withholding tax concession applicable to various categories of unitholders expired on 31 December 2025 ("YA2025").

As at the date of the income distribution announcement on 29 January 2026 and the proposed payment date on 27 February 2026, the latest Finance Bill did not provide for any extension of the withholding tax concession.

In the absence of any provision extending the concessional withholding tax treatment, and subject to any subsequent public announcements or directive by the Ministry of Finance and/or the Inland Revenue Board Malaysia, the Manager will apply the following withholding tax treatment for the distribution payable on 27 February 2026:

Category	Before YA2025	After YA2025
Resident companies	24% (prevailing corporate tax rate)	Status quo
Non-resident companies	24% (final withholding tax)	Status quo
Foreign institutional investors	10% (final withholding tax)	0% (Note)
Other unitholders including individuals (residents/ non-resident)	10% (final withholding tax)	0% (Note)

Note: No withholding tax will be deducted from the distribution. The taxability and applicable rate will depend on the respective unitholder’s profile and are subject to Malaysian tax law and exemptions applicable to each unitholder. Individual unitholders are required to declare any taxable distribution in their personal income tax return and will be subject to tax at the prevailing individual income tax rates.

The above treatment is subject to any subsequent clarification or directive issued by the Ministry of Finance and/or the Inland Revenue Board of Malaysia that is made publicly available.

Announcement Info

Company Name	ATRIUM REAL ESTATE INVESTMENT TRUST
Stock Name	ATRIUM
Date Announced	13 Feb 2026
Category	General Announcement for PLC
Reference Number	GA1-13022026-00051

Atrium Real Estate Investment Trust (“Atrium REIT”, “We”) is committed to protecting your personal data in accordance with the Personal Data Protection Act 2010.

Personal Data Collected

We may collect personal data including name, NRIC/ passport number, contact details, address, bank details, unitholding/ tenancy information, employment details, CCTV recordings, and any information required for our business and regulatory purposes.
Purpose of Processing

We process personal data to:
- Manage unitholdings, distributions, and investor communications;
- Manage tenancy agreements, property operations, billing, maintenance and security;
- Onboard and manage vendors and service providers;
- Manage human resources, compliance, and governance matters;
Fulfil legal, regulatory, audit, tax, and reporting requirements;

Prevent fraud, misconduct, or unlawful activities;

Respond to enquiries and maintain business operations.
Integrity and transparency

Atrium REIT is committed to collecting, storing, and processing personal data lawfully, fairly, transparently, and with integrity.

We inform individuals of the purpose of data collection and their rights under PDPA, and we ensure processing is limited only to what is necessary.
Appointment of Third Parties

Where third parties are engaged to process personal data on our behalf, Atrium REIT will:
- Conduct appropriate due diligence;
- Ensure they provide sufficient security and confidentiality safeguards;
- Enter into agreements requiring compliance with PDPA;
- Monitor their performance where appropriate.
Third parties may process data only for authorised transactions purposes.
Disclosure of Personal Data

Your data may be disclosed to:
- The REIT Trustee, regulators and government authorities;
- Share registrars, bankers, auditors, tax agents, and professional advisors;
- Property managers and service providers;
- Insurers and security contractors;
- Any party as required or permitted by the law
Data Protection and Retention

We implement reasonable security measures to safeguard personal data and retain it only as long as necessary for operational, legal, and regulatory purposes.
Your Rights

You may request access, correction, or withdrawal of consent (subject to legal limitations) by contacting our Investor Relation Office at ir@atriumreit.com.my
Consequences of Not Providing Data

Failure to provide required personal data may affect our ability to process distributions, manage tenancies, deliver services, or meet statutory obligations.
Updates

This Policy may be revised from time to time. The latest version will be made available through our official communications or website.