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 39 11. Fair value of financial instrument The table below analyses financial instruments carried at fair value, by valuation method. The different levels have been defined as follows: ● Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1); ● Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2); ● Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3). In the opinion of Group management, the fair value of those financial instruments which are measured at amortised cost in the consolidated statement of financial position are not significantly different from their carrying values since financial assets and liabilities are either short term in nature or in the case of customer financing and deposits, are linked to the market variable rates and hence are being regularly repriced. This hierarchy requires the use of observable market data when available. The Group considers relevant and observable market prices in its valuations where possible. Investments measured at fair value At 31 December 2025 Level 1 Level 2 Level 3 Total Investment securities carried at FVTPL Equity securities 79 1,852 - 1,931 Debt securities - 3,783 - 3,783 Investment securities at FVOCI Equity securities 153,873 - 39,628 193,501 Debt securities - 2,242,659 - 2,242,659 Total financial assets measured at fair value 153,952 2,248,294 39,628 2,441,874 Derivatives held for trading - (1,064) - (1,064) Total financial liabilities measured at fair value - (1,064) - (1,064) At 31 December 2024 Level 1 Level 2 Level 3 Total Investment securities carried at FVTPL Equity securities 2,814 2,503 - 5,317 Debt securities - 10,537 - 10,537 Investment securities at FVOCI Equity securities 39,877 100,826 31,558 172,261 Debt securities - 2,431,659 - 2,431,659 Total financial assets measured at fair value 42,691 2,545,525 31,558 2,619,774 Derivatives held for trading - (3,528) - (3,528) Total financial liabilities measured at fair value - (3,528) - (3,528)