DMIT_Annual_Report_2018_EN

N OTES TO THE C ONSOLIDATED F INANCIAL S TATEMENTS (Thousands of US dollars) Dar Al-Maal Al-Islami Trust 67 14. Fair values of land and buildings (continued) Information about fair value measurements using significant unobservable inputs (Level 3) for significant properties Description At 31 December 2017 Fair Value Valuation technique(s) Unobservable inputs Range of unobservable inputs (probability – weighted average) Relationship of unobservable inputs to fair value Tour de Cointrin Switzerland 45,472 Market comparable rents and sales and discounted cash flow Rents per square meter, price per square meter, Capitalisation / discount rate CHF 260-650 (CHF 450), CHF 7,500-9,000 (CHF 7,840), 5.25-5.75% (5.55%) The higher the rent or price the higher the fair value. The lower the discount rate the higher the fair value. Al Khumrah Land Kingdom of Saudi Arabia 69,889 Residual Approach & Comparables Price per square meter Residential Plots SAR 750- 775 (SAR 750). Commercial Plots SAR 2,500-5,000 (SAR 2,900) or SAR 2,000- 3,000 (SAR 2,300) or SAR 1,050-1,250 (SAR 1,200) The higher the price per square meter the higher the fair value. Hidd Land Kingdom of Bahrain 2,563 Sales Comparison Approach Price per square foot BHD 20.5 The higher the price per square foot the higher the fair value. Domaine Saint Alexandre Canada 21,357 Direct Comparison Approach Price Per Acre CAD 47,000 - 50,000 (CAD 48,750) The higher the price per acre the higher the fair value.