Bank Islam Integrated Annual Report 2023

26. INCOME DERIVED FROM INVESTMENT OF DEPOSITORS’ FUNDS (CONTINUED) (iv) Income derived from investment of other deposits Group and Bank 2023 RM’000 2022 RM’000 Finance income and hibah Financing, advances and others 28,742 21,089 Financial assets at: – FVTPL 358 24 – FVOCI 2,108 1,725 – AC 1,094 426 Money at call and deposits with financial institutions 1,086 945 33,388 24,209 Other dealing income Net gain from sale of financial assets at FVTPL 7 14 Net (loss)/gain on revaluation of financial assets at FVTPL (14) 149 (7) 163 Other operating income Net gain from sale of financial assets at FVOCI 627 14 34,008 24,386 of which, Financing income earned on impaired financing 690 422 Unwinding of net modification loss 233 292 27. INCOME DERIVED FROM INVESTMENT ACCOUNT FUNDS Group and Bank 2023 RM’000 2022 RM’000 Finance income Unrestricted investment accounts – Mudharabah 413,613 264,924 – Wakalah 296,603 314,792 Unwinding of net modification loss 5,992 8,208 716,208 587,924 335 1 2 3 4 5 6 7 8 9 www.bankislam.com FINANCIAL STATEMENTS

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