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RIHLAT MUZDAHIRA (PTY) LTD

Investment Structure Summaries

Website Disclosure Document | Version 1.1

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1. Introduction

Rihlat Muzdahira offers a range of Shariah-compliant investment solutions designed to provide investors with exposure to real economic activity through asset-backed and trade-based transactions.

Rihlat investments are structured using a combination of:

• Legal investment vehicles, and

• Shariah-compliant transaction structures

All structures are developed in accordance with:

• The principles of Islamic finance (Shariah)

• Applicable South African regulatory requirements

• Rihlat’s internal governance, risk, and compliance framework

This document provides a high-level overview of the key structures used across the Rihlat platform.

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2. Core Structural Principles

All Rihlat investment solutions are guided by the following principles:

• Asset-Backed Investing

Investments are linked to identifiable assets or underlying transactions

• Risk Participation

Investors share in the risks and returns of the underlying activity

• Prohibition of Interest (Riba)

Structures do not involve the payment or receipt of interest

• Transparency and Disclosure

Clear communication of structure, process, and risks

• Shariah Oversight

All structures are reviewed and approved by an independent Shariah Board, with ongoing monitoring

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3. Underlying Investment Structures

Rihlat utilises established Islamic finance contracts to structure its investments:

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3.1 Murabaha (Cost-Plus Sale Financing)

Overview

Murabaha is a trade-based financing structure where an asset is purchased and sold at a pre-agreed markup.

How it works

1. The investment structure acquires an underlying asset or commodity

2. The asset is sold to a counterparty at a pre-agreed profit margin

3. Payment is typically made on a deferred basis

Key Features

• Pre-agreed profit margin

• Linked to real asset transactions

• Commonly used in trade and commodity finance

Risk Considerations

• Counterparty payment risk

• Execution and settlement risk

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3.2 Mudarabah (Profit-Sharing Partnership)

Overview

Mudarabah is a partnership arrangement where one party provides capital and the other provides expertise and management.

How it works

1. Investors provide capital to the structure

2. Rihlat (or an appointed manager) deploys the capital into qualifying transactions

3. Profits are shared according to a pre-agreed ratio

4. Losses are borne by capital providers, except in cases of negligence or misconduct

Key Features

• Profit-sharing model

• Alignment between capital providers and manager

• Enables active investment management

Risk Considerations

• Investment performance risk

• Operational and execution risk

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4. Legal Structure of Investments

En Commandite Partnership (ECP)

Overview

Rihlat investment products are typically structured through an En Commandite Partnership (ECP), a recognised South African legal structure commonly used for private market and alternative investments.

How it works

• Investors participate as limited partners

• A general partner is responsible for managing the partnership and executing the underlying investments

• Returns are distributed in accordance with the partnership agreement

Key Features

• Limited liability for investors

• Separation between management and capital

• Flexible structure suitable for private credit and trade-based investments

Important Considerations

• Investments may be illiquid

• Returns depend on the performance of underlying transactions

• Investors participate in the economic risk of the structure

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5. Governance & Oversight

Rihlat maintains a robust governance framework, including:

• Shariah Board Oversight

Independent approval and ongoing monitoring of structures and transactions

• Investment Committee

Review and approval of investment opportunities

• Risk Management Framework

Monitoring of counterparty, asset, and operational risks

• Compliance Oversight

Alignment with FAIS, the General Code of Conduct, and TCF principles

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6. Important Considerations

• Investments are not capital guaranteed

• Returns are not fixed or guaranteed

• Investors are exposed to underlying market, counterparty, and operational risks

• Liquidity may be limited depending on the structure

Investors are encouraged to:

• Seek independent financial advice

• Review all relevant investment documentation

• Ensure alignment with their risk profile and investment objectives

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7. Product Applications of Structures

Rihlat Muzdahira applies the above legal and Shariah-compliant structures across a defined range of investment portfolios, each aligned to specific asset classes and investment strategies.

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7.1 Asset and Vehicle Finance Portfolio

Overview

This portfolio provides exposure to asset-backed financing transactions, including vehicle and equipment financing linked to identifiable underlying assets.

Key Characteristics

• Financing linked to tangible assets (e.g. vehicles, equipment)

• Structured to generate returns from underlying usage or trade activity

• Typically, medium-term in nature

Structural Application

• May utilise Murabaha or similar asset-based financing structures

• Investments are held within an En Commandite Partnership (ECP) framework

• Transactions are supported by underlying asset value and contractual cash flows

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7.2 Trade and Commodity Finance Portfolio

Overview

This portfolio provides exposure to short-term, asset-backed trade transactions, primarily within commodity and trade finance markets.

Key Characteristics

• Exposure to real economy trade flows

• Transactions backed by physical commodities or trade assets

• Typically, short-duration investment cycles

Structural Application

• Transactions are structured using Murabaha (cost-plus sale)

• Oversight and capital deployment occur within a Mudarabah framework

• Investments are held within an ECP structure

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7.3 Property Portfolio

Overview

This portfolio provides exposure to real estate assets, offering investors participation in property-linked investment opportunities.

Key Characteristics

• Exposure to income-generating or development-based property assets

• Returns linked to underlying property performance

• Typically, longer-term investment horizon

Structural Application

• May utilise partnership-based or co-investment structures

• Where applicable, leasing-based structures (such as Ijarah) may be applied

• Investments are held within an ECP framework

8. Disclaimer

This document is provided for informational purposes only and does not constitute financial advice, a recommendation, or an offer to invest.

All investments are subject to applicable terms, conditions, and risks as set out in the relevant legal documentation.

Rihlat investment products are privately structured investment arrangements and do not constitute collective investment schemes as defined under applicable legislation.

Any reference to returns or performance is indicative in nature and not guaranteed.

No assurance is given that the investment will achieve its objectives or generate income.

Investors may lose part or all of their invested capital.

Investments may be subject to limited liquidity, and investors may not be able to access their capital on demand.

Shariah compliance is subject to ongoing review and monitoring by the appointed Shariah Board.