| The reason of the increase (decrease) in the special commission income during the current year compared to the last year is | Income from investments and financing increased mainly due to growth in financing and investments Volume |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | Net income increased due to the increase in total operating income by 8.8%, mainly due to the increase in net income from financing and investment, fee income, FVIS income and other operating income partly offset with the lower exchange income and dividend income. |
| The reason of the increase (decrease) in the total net provision of expected credit losses and other losses (reversing entry) during the current year compared to the last year is | The increase in impairment charge on financing and other financial assets during the current year compared to last year is mainly due to growth in financing and investment portfolio. |
| Statement of the type of external auditor's report | Unmodified opinion |
| Comment mentioned in the external auditor’s report, mentioned in any of the following paragraphs (other matter, conservation, notice, disclaimer of opinion, or adverse opinion) | None |
| Reclassification of Comparison Items | Some items have been reclassified |
| Additional Information | For the calculation of earnings per share, 12.8 million treasury shares have been excluded. Earnings per share is calculated by dividing the net income after zakat for the period ended 31 December 2025 and 31 December 2024 (adjusted for Tier 1 Sukuk costs) by the weighted average number of outstanding shares, which reached 2,487 million shares (2024: 2,485 million shares). |
