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 51 24. Income from investments carried at FVOCI 2025 2024 Income from government securities 781 1,352 Income from investment securities 326,824 432,203 Income from investments 1,733 (2,640) 329,338 430,915 Income from government securities mainly represents income from investment in treasury bills with the government of Pakistan. It represents treasury bills with a maturity period 3 months up to 1 year and profit rates range is 9.40% - 12.80% (2024: 18.68% - 20.03%). 25. Income from investments carried at amortised cost 2025 2024 Investment securities carried at amortised cost 4,733 8,490 Income from investment represents a mixture of dividend and profit income. 26. Income from placements with Islamic financial institutions Income from placements with Islamic financial institutions arises from assets placed in financial institutions located in Pakistan and totalled USD 2.1 million as at 31 December 2025 (2024: USD 3.3 million). Income from placements with Islamic financial institutions pertains to short term lending (call lending and Reverse repos) against collateral of PIB/Tbills and without collateral. Rate of income is not relevant with security tenor/ maturity. Rate of return is in the range of 8.5% - 13.9% (2024: range of 13.8% - 22.4%). 27. Income from investments in financings 2025 2024 Murabaha 304,823 347,504 304,823 347,504 Income from investment in financing mainly arises from banking subsidiaries in Bahrain and Pakistan. 28. Fee and commission income 2025 2024 Documentary credit fees 2,066 1,730 Arrangement fees 1,456 703 Guarantee fees 820 857 Other fees from banking services 52,991 40,752 57,333 44,042 29. Other income 2025 2024 Rental income from investment properties 1,993 2,958 Fair value gain on investment properties (Note 13) 1,800 1,007 Reversal / (impairment) on investment properties (Note 13) 3,861 (11,747) Other 9,610 12,463 17,264 4,681