In the opinion of the directors of Manulife US Real Estate Management Pte. Ltd. (the “Manager”), the manager of Manulife US Real Estate Investment Trust (the “Trust”), the accompanying financial statements set out on pages 100 to 147 comprising the Statements of Financial Position of the Trust and its subsidiaries (the “Group”) and the Trust as at 31 December 2025, the Statements of Changes in Unitholders’ Funds of the Group and the Trust, and the Consolidated Statement of Comprehensive Income, Distribution Statement, Consolidated Statement of Cash Flows of the Group for the year ended 31 December 2025, Statement of Portfolio of the Group as at 31 December 2025 and notes to the financial statements are drawn up so as to present fairly, in all material respects, the consolidated financial position of the Group and the financial position of the Trust as at 31 December 2025, the consolidated financial performance, distribution, consolidated cash flows, consolidated changes in unitholders’ funds and portfolio holdings of the Group, and changes in unitholders’ funds of the Trust, in accordance with IFRS Accounting Standards and the provisions of the Trust Deed between DBS Trustee Limited and the Manager dated 27 March 2015 (as amended and restated) and relevant requirements of the Code on Collective Investment Schemes (the “CIS Code”) issued by the Monetary Authority of Singapore. At the date of this statement, there are reasonable grounds to believe that the Group and the Trust will be able to meet the respective financial obligations as and when they materialise. For and on behalf of the Manager, Manulife US Real Estate Management Pte. Ltd. Marc Lawrence Feliciano Director Singapore 31 March 2026 STATEMENT BY THE MANAGER / 95 / MANULIFE US REIT
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