Bank Islam Integrated Annual Report 2024

Group Note Attributable to equity holders of the Bank Non-distributable Distributable Share Capital RM’000 Other Reserves RM’000 Retained earnings RM’000 Total equity RM’000 At 1 January 2024 3,888,725 254,478 3,257,009 7,400,212 Profit for the year – – 571,084 571,084 Currency translation difference in respect of Labuan operations – 9,366 – 9,366 Fair value reserve (debt instruments): Net change in fair value – 60,672 – 60,672 Changes in expected credit loss – 637 – 637 Net amount transferred to profit or loss – (54,477) – (54,477) Income tax effect relating to components of other comprehensive income – (1,919) – (1,919) Fair value reserve (equity instruments): Net change in fair value – 15,807 – 15,807 Total comprehensive income for the year – 30,086 571,084 601,170 Transfer to regulatory reserve – 174,100 (174,100) – Effect on predecessor accounting – (343) – (343) Dividends paid on ordinary shares 40 – – (344,957) (344,957) At 31 December 2024 3,888,725 458,321 3,309,036 7,656,082 Note 25 At 1 January 2023 3,645,043 54,596 3,096,604 6,796,243 Profit for the year – – 553,050 553,050 Currency translation difference in respect of Labuan operations – (2,997) – (2,997) Fair value reserve (debt instruments): Net change in fair value – 274,346 – 274,346 Changes in expected credit loss – (4,142) – (4,142) Net amount transferred to profit or loss – (62,731) – (62,731) Income tax effect relating to components of other comprehensive income – (49,680) – (49,680) Fair value reserve (equity instruments): Net change in fair value – 13,743 – 13,743 Total comprehensive income for the year – 168,539 553,050 721,589 Transfer to regulatory reserve – 31,000 (31,000) – Effect on predecessor accounting – 343 – 343 Dividends paid on ordinary shares 40 – – (361,645) (361,645) Issue of shares pursuant to Dividend Reinvestment Plan 243,682 – – 243,682 At 31 December 2023 3,888,725 254,478 3,257,009 7,400,212 Note 25 The notes on pages 292 to 427 are an integral part of these financial statements. 287 w w w . b a n k i s l a m. c o m 01 02 03 04 05 06 07 08 FINANCIAL STATEMENTS 09 Consolidated Statement of Changes in Equity for the financial year ended 31 December 2024

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