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 58 38. Contingent liabilities and commitments (continued) Commitments 2025 2024 Undrawn facilities, financing lines 1,503,022 1,207,264 Other commitments to finance 6,404 4,792 Significant net open foreign currency position 541,771 574,403 2,051,197 1,786,459 39. Current and non-current assets and liabilities At 31 December 2025 Current Non-current Total Cash and cash equivalents 430,781 2,006 432,787 Cash at Central Bank – statutory reserve 46,343 - 46,343 Placements with Islamic financial institutions 193,617 - 193,617 Investment securities carried at FVTPL 5,714 - 5,714 Investment securities carried at FVOCI 589,923 1,846,237 2,436,160 Investment securities carried at amortised cost - 19,782 19,782 Investments in financings 2,081,099 1,190,680 3,271,779 Accounts receivable and other financial assets 201,598 261,801 463,399 Investment properties - 295,652 295,652 Development properties - 181,776 181,776 Investments in associates 108,580 - 108,580 Property, equipment and right-of-use assets 43,972 212,988 256,960 Intangible assets 3,872 123,499 127,371 Total assets 3,705,499 4,134,421 7,839,920 Accounts payable 291,075 86,381 377,456 Current tax payable 58 - 58 Due to customers 5,658,340 267,540 5,925,880 Due to banks and other financial institutions 478,245 630,360 1,108,605 Provisions 21 69,479 69,500 Deferred tax liabilities 17,172 - 17,172 Total liabilities 6,444,911 1,053,760 7,498,671 Net assets/liabilities (2,739,412) 3,080,661 341,249 At 31 December 2024 Total assets 2,829,492 4,264,878 7,094,370 Total liabilities 6,263,909 503,482 6,767,391 Net assets/liabilities (3,434,417) 3,761,396 326,979