Microsoft Word - DMIT FINANCIAL STATEMENTS 2025-Final draft.

Dar Al-Maal Al-Islami Trust NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2025 in thousands of USD 30 4. Financial instruments (continued) B. Financial risk management (continued) i. Credit risk (continued) Gross carrying amount and loss allowance The following table further explains the changes in the gross carrying and loss allowance from 1 January to 31 December 2025: 2025 Stage 1 Stage 2 Stage 3 12-month ECL Lifetime ECL Lifetime ECL Total Cash and cash equivalents Gross exposure 432,896 - - 432,896 Less: expected credit loss (109) - - (109) Net exposure 432,787 - - 432,787 Investments in financing Gross exposure 2,669,052 419,560 401,056 3,489,668 Less: expected credit loss (Note 10) (5,162) (77,868) (134,859) (217,889) Net exposure 2,663,890 341,692 266,197 3,271,779 Accounts receivable and other assets (excluding prepayment, current tax receivable, deferred tax assets, repossessed asset and derivative financial instruments) Gross exposure 198,081 62,664 109,420 370,165 Less: expected credit loss (Note 12) (2,194) (6) (53,340) (55,540) Net exposure 195,887 62,658 56,080 314,625 Placements with Islamic financial institutions Gross exposure 193,617 - - 193,617 Less: expected credit loss - - - - Net exposure 193,617 - - 193,617 Cash at Central Bank- statutory reserve Gross exposure 46,343 - - 46,343 Less: expected credit loss - - - - Net exposure 46,343 - - 46,343 Total gross exposure 3,539,989 482,224 510,476 4,532,689 Less: Total expected credit loss (7,465) (77,874) (188,199) (273,538) Total Net exposure 3,532,524 404,350 322,277 4,259,151