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 31 4. Financial instruments (continued) B. Financial risk management (continued) i. Credit risk (continued) Gross carrying amount and loss allowance (continued) 2024 Stage 1 Stage 2 Stage 3 12-month ECL Lifetime ECL Lifetime ECL Total Cash and cash equivalents Gross exposure 424,790 - - 424,790 Less: expected credit loss (143) - - (143) Net exposure 424,647 - - 424,647 Investments in financing Gross exposure 1,963,346 399,727 379,075 2,742,148 Less: expected credit loss (Note 10) (5,714) (80,106) (134,758) (220,578) Net exposure 1,957,632 319,621 244,317 2,521,570 Accounts receivable and other assets (excluding prepayment, current tax receivable, deferred tax assets, repossessed asset and derivative financial instruments) Gross exposure 109,838 426 249,416 359,680 Less: expected credit loss (Note 12) (1,828) (120) (56,100) (58,048) Net exposure 108,010 306 193,316 301,632 Placements with Islamic financial institutions Gross exposure 118,194 - - 118,194 Less: expected credit loss - - - - Net exposure 118,194 - - 118,194 Cash at Central Bank- statutory reserve Gross exposure 43,004 - - 43,004 Less: expected credit loss - - - - Net exposure 43,004 - - 43,004 Total gross exposure 2,344,946 638,601 354,297 3,337,844 Less: Total expected credit loss (140,832) (22,189) (133,967) (296,988) Total Net exposure 2,204,114 616,412 220,330 3,040,856