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 56 37. Related party transactions and balances Related parties include equity participation holders, directors, associated companies and other companies, whose ownership and management is common with DMI or its subsidiaries and associates. A number of transactions are entered into with related parties in the normal course of business. These include loans, current and investment accounts. Transactions and balances disclosed as with associated companies are those with companies in which DMI owns 20% to 50% of the voting rights and over which it exerts significant influence but does not have control. The volumes of related party transactions, outstanding balances at the year end, and relating income and expense for the year are as follows. 31 December 2025 Subsidiaries & Affiliates Associates and other investments Directors and related entities Senior Management Total Assets Investment in associates - 108,580 - - 108,580 Other assets - - - 114 114 Liabilities Due to customers 48 - - 48 Due to banks and other financial institutions 2,424 - - 2,424 Accounts payable 18,720 - - - 18,720 Income Share of loss of associate companies - (2,825) - - (2,825) Profit paid to financial and non-financial institutions - (346) - - (346) Expenses Staff costs - - - - - General and administrative expenses (325) - (233) - (558)