| The reason of the increase (decrease) in the special commission income during the current year compared to the last year is | Net income from investing and financing assets increased by 7%, which is mainly due to increase in the income from investing and financing assets by 7%, however, the return on deposits and financial liabilities increased by 6%. |
| The reason of the increase (decrease) in the net profit during the current year compared to the last year is | Net income has increased due to the increase in total operating income by 9%, which is mainly due to the increase in net income from investing and financing assets, other operating income, net fee and commission income, net gain on FVSI investments and dividend income. However, net exchange income has decreased. Total operating expenses have increased by 10%, which is mainly due to the increase in other general and administrative expenses, salaries and employee related benefits, net impairment charge for expected credit losses and depreciation & amortization. |
| 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 | Net impairment charge for expected credit losses increased by 40%, which is mainly due to increase in net impairment charge for expected credit losses on financing. |
| 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 | Earnings per share is calculated by dividing the net income after zakat for the year ended 31 December 2025 and 31 December 2024 (after deduction of Tier 1 sukuk costs) by the weighted average outstanding number of shares adjusted for treasury shares, which is 1,491 million shares. |
