Bank Islam Integrated Annual Report 2023

31. INCOME ATTRIBUTABLE TO INVESTMENT ACCOUNT HOLDERS Group Bank 2023 RM’000 2022 RM’000 2023 RM’000 2022 RM’000 Unrestricted investment accounts – Mudharabah 112,669 24,164 112,669 24,164 – Wakalah 237,800 169,902 239,297 172,371 350,469 194,066 351,966 196,535 32. PERSONNEL EXPENSES Group Bank 2023 RM’000 2022 RM’000 2023 RM’000 2022 RM’000 Salaries and wages 537,345 495,679 511,776 476,532 Allowances and bonuses 127,286 134,878 119,431 128,328 Employees’ Provident Fund 94,845 87,541 90,200 83,899 Directors and Shariah Supervisory Council Members’ remuneration 8,185 9,193 6,447 6,941 Medical benefits 43,873 36,579 43,272 35,986 Staff sales commission 13,145 30,546 13,145 30,546 Others 36,572 27,539 33,523 26,188 861,251 821,955 817,794 788,420 338 Notes to the Financial Statements for the financial year ended 31 December 2023 Bank Islam Malaysia Berhad ◆ Integrated Annual Report 2023

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