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 42 13. Investment properties (continued) 13.1 Fair values of land and buildings (continued) Recurring fair value measurements At 31 December 2025 Significant unobservable input (Level 3) Total Land 275,240 275,240 Office buildings - - Other 20,412 20,412 295,652 295,652 At 31 December 2024 Land 273,925 273,925 Office buildings 50,863 50,863 Other 17,077 17,077 341,865 341,865 Fair value measurements using significant unobservable inputs (Level 3) for significant properties 2025 Tour de Cointrin Al Khumrah Land Domaine Saint Alexandre Hidd Land At 1 January 40,741 93,526 43,615 2,706 Disposals (46,630) - - - Foreign exchange gain 5,889 - - - At 31 December - 93,526 43,615 2,706 2025 Barbar Land Health Island Others At 1 January 51,995 82,083 27,199 Additions - 1,315 Foreign exchange losses - - (6,787) At 31 December 51,995 83,398 20,412 The Group’s policy is to recognise transfers into and transfers out of fair value hierarchy levels as of the date of the event or change in circumstances that caused the transfer. On an annual basis, the Group engages external, independent and qualified valuers to determine the fair value of the Group’s land and buildings. The external valuations of the Level 3 land and buildings have been performed using a sales comparison approach or market comparable approach using rents and sales and a discounted cash flow.