Annual Report 2024

Dar Al-Maal Al-Islami Trust NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2024 in thousands of USD 33 4. Financial instruments (continued) B. Financial risk management (continued) ii. Market risk (continued) (b) Profit rate risk (continued) At 31 December 2023 Up to one month One- three months Three- twelve months One-five years Over five years Non rate sensitive Total Assets Cash and cash equivalents and statutory reserve 1,948 2,815 14,815 - - 384,056 403,634 Investments with Islamic institutions - - - - 3,638 17 3,655 Investment securities carried at FVTPL - - 16,645 2,602 - 5,132 24,379 Investments in financings 960,401 264,475 475,297 468,506 135,972 28,356 2,333,007 Investment securities carried at amortised cost - - - 24,708 - - 24,708 Investment securities carried at FVOCI 161,576 325,250 1,497,025 233,310 33,606 36,140 2,286,907 Accounts receivable and other assets 515 669 2,996 22,572 15,765 8,760 51,277 Total financial assets 1,124,440 593,209 2,006,778 751,698 188,981 462,461 5,127,567 Liabilities Due to customers, banks and other financial institutions 1,714,708 444,965 370,092 890,321 463,916 1,711,371 5,595,373 Debt Securities in Issue - - - - - 6,200 6,200 Accounts payable - - - - - 269,615 269,615 Total financial liabilities 1,714,708 444,965 370,092 890,321 463,916 1,987,186 5,871,188 Total repricing gap (590,268) 148,244 1,636,686 (138,623) (274,935) (1,524,725) (743,621) At 31 December 2024 US dollars EUR PKR Total net profit rate exposure in the consolidated statement of financial position 458,962 306,102 2,270,981 Reasonable shift (+/-) 0.68% 1.23% 10.20% Total effect on loss (+/-) 3,098 3,750 231,640 At 31 December 2023 US dollars EUR PKR Total net profit rate exposure in the consolidated statement of financial position 244,192 351,857 1,584,663 Reasonable shift (+/-) 0.19% 0.31% 6.70% Total effect on loss (+/-) 464 1,091 106,172 The basis for calculation of the reasonable shift is arrived at by comparing the interbank lending rate at the beginning and the end of the period.