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 40 11. Fair value of financial instrument (continued) Reconciliation of Level 3 items Investment securities through other comprehensive income 2025 2024 At 1 January 31,558 4,851 Fair value change in equity securities at FVOCI 3,610 (390) Reclassification 4,460 - At 31 December 39,628 4,461 Sensitivity of Level 3 measurements to changes in assumptions An assumed ± 10% movement in the fair value of Level 3 measurement has the following impact: Impact in equity At 31 December 2025 Favourable changes Unfavourable changes Investment securities at FVOCI and FVTPL 3,963 (3,963) Impact in equity At 31 December 2024 Favourable changes Unfavourable changes Investment securities at FVOCI and FVTPL 446 (446) 12. Accounts receivable and other assets 2025 2024 Accounts receivable 211,386 127,293 Prepayments 32,436 25,416 Current tax receivable (Note 19) 15,723 14,026 Deferred tax assets (Note 19) 8,335 10,858 Repossessed assets (Note 12.1) 6,493 5,174 Other receivables 244,566 232,045 Provision for expected credit losses (Note 4) (55,540) (58,048) 463,399 356,764 Other receivables include amount receivable from funds under management in terms of management fee. 12.1 Repossessed assets Assets in the form of repossessed collateral as at 31 December 2025 is USD 6.5 million (31 December 2024: USD 5.2 million). Repossessed properties are sold as soon as practicable, with the proceeds used to reduce the outstanding indebtedness. 13. Investment properties 2025 2024 At 1 January 341,865 384,616 Additions 1,649 66 Disposals (42,152) (23,055) Fair value changes (Note 29) 1,800 1,007 Impairment (Note 29) 3,861 (11,747) Transfer to PPE (6,022) - Net exchange differences (5,349) (9,022) At 31 December 295,652 341,865 Certain assets totalling USD 140.7 million (31 December 2024: USD 144.3 million) included above are held by related parties as nominee on behalf of the Group.