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 34 4. Financial instruments (continued) B. Financial risk management (continued) ii. Market risk (continued) (b) Profit rate risk (continued) At 31 December 2024 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 Cash at Central Bank - statutory reserve 21,464 - - 2,207 - 443,980 467,651 Placements with Islamic financial institutions - - - - - 118,194 118,194 Investment securities carried at FVTPL 4,450 4,450 4,450 2,504 - - 15,854 Investment securities carried at FVOCI 384,848 238,532 1,532,874 340,021 31,105 76,540 2,603,920 Investment securities carried at amortised cost - - - 24,891 - - 24,891 Investments in financings 1,695,004 329,455 296,025 83,660 106,332 11,094 2,521,570 Accounts receivable and other assets 2,142 534 3,485 8,568 18,025 47,282 80,036 Total financial assets 2,107,908 572,971 1,836,834 461,851 155,462 697,090 5,832,116 Liabilities Due to customers, banks and other financial institutions 1,751,446 103,167 422,073 1,060,165 817,924 2,038,395 6,193,170 Accounts payable - - - - - 375,920 375,920 Total financial liabilities 1,751,446 103,167 422,073 1,060,165 817,924 2,414,315 6,569,090 356,462 469,804 1,414,761 (598,314) (662,462) (1,717,225) (736,974) 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. (c) Price risk Price risk is the risk that the fair values of the equities or the managed funds increase or decrease as a result of changes in the corresponding value of equity indices or the value of individual equity stocks held at FVOCI. The Group is not exposed to significant price risk.