Interim report
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30 June 2026 31 December 2025 30 June 2026 31 December 2025 Note RM'000 RM'000 RM'000 RM'000 ASSETS Cash and short-term funds A8 25,540,276 28,184,472 1,399,390 266,561 Reverse repurchase agreements/reverse Collateralised Commodity Murabahah 21,658,821 14,205,733 - - Deposits and placements with banks and other financial institutions A8 5,061,011 4,657,598 256,971 - Financial investments at fair value through profit or loss A9 66,730,107 64,700,485 - - Debt instruments at fair value through other comprehensive income A10 83,682,439 85,328,683 612,482 614,441 Equity instruments at fair value through other comprehensive income A11 553,355 601,576 - - Debt instruments at amortised cost A12 82,165,817 80,128,693 9,995,048 10,006,054 Derivative financial instruments A26 16,561,077 15,265,565 - - Loans, advances and financing A13 450,594,779 444,920,430 - - Other assets A14 20,817,014 17,863,882 85,850 82,899 Amount due from a subsidiary - - 16 20 Tax recoverable 512,180 524,583 182,810 182,786 Deferred tax assets 1,268,168 1,118,487 - - Statutory deposits with central banks 6,786,252 8,216,864 - - Investment in subsidiaries - - 35,453,827 35,444,142 Investment in associates and joint ventures 2,458,441 2,380,521 - - Property, plant and equipment 1,971,902 2,084,732 513 576 Right-of-use assets 458,923 474,423 430 430 Investment properties 13,421 8,337 264 273 Goodwill 6,004,259 6,134,805 - - Intangible assets 2,012,954 1,924,521 - - TOTAL ASSETS 794,851,196 778,724,390 47,987,601 46,598,182 LIABILITIES AND EQUITY Deposits from customers A15 483,734,893 477,755,341 - - Investment accounts of customers A16 35,984,177 32,291,771 - - Deposits and placements of banks and other financial institutions A17 41,733,664 49,907,561 - - Repurchase agreements/Collateralised Commodity Murabahah 48,996,262 42,765,709 - - Financial liabilities at fair value through profit or loss A18 17,752,659 13,183,149 - - Derivative financial instruments A26 14,917,210 15,691,607 - - Bills and acceptances payable 1,682,223 2,003,572 - - Other liabilities A19 26,170,140 25,072,224 3,222 4,289 Lease liabilities 351,034 358,922 - - Recourse obligation on loans and financing sold to Cagamas 5,645,372 5,071,980 - - Amount due to subsidiaries - - 7,673 4,915 Provision for taxation and zakat 256,261 110,803 - - Deferred tax liabilities 46,255 18,083 4 - Bonds, Sukuk and debentures B5(i) 20,041,237 17,119,234 - - Other borrowings B5(ii) 13,621,959 13,175,494 4,357,684 4,358,076 Subordinated obligations B5(iii) 12,236,317 12,291,174 11,655,882 11,657,677 TOTAL LIABILITIES 723,169,663 706,816,624 16,024,465 16,024,957 Ordinary share capital 29,867,667 29,774,000 29,867,666 29,774,000 Reserves 40,394,844 40,587,721 2,095,513 799,268 Less: Shares held under trust (563) (563) - - Treasury shares, at cost (43) (43) (43) (43) 70,261,905 70,361,115 31,963,136 30,573,225 Perpetual preference shares 200,000 200,000 - - Non-controlling interests 1,219,628 1,346,651 - - TOTAL EQUITY 71,681,533 71,907,766 31,963,136 30,573,225 TOTAL EQUITY AND LIABILITIES 794,851,196 778,724,390 47,987,601 46,598,182 COMMITMENTS AND CONTINGENCIES A27 2,150,339,983 2,074,517,599 - - 6.50 6.52 2.96 2.83 Net assets per share attributable to owners of the Parent (RM) The Company - CIMB GROUP HOLDINGS BERHAD (Registration Number 195601000197 (50841-W)) CONDENSED INTERIM FINANCIAL STATEMENTS UNAUDITED STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2026 The Group The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025. Page 1
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30 June 2026 30 June 2025 30 June 2026 30 June 2025 Note RM'000 RM'000 RM'000 RM'000 Interest income A20(a) 5,301,438 5,840,320 10,489,155 11,882,898 Interest income for financial assets at fair value through profit or loss A20(b) 446,871 451,561 858,950 895,567 Interest expense A21 (3,023,611) (3,493,682) (5,957,401) (7,157,801) Net interest income (before modification loss) 2,724,698 2,798,199 5,390,704 5,620,664 Modification loss A22 (10,352) (10,213) (18,869) (16,088) Net interest income (after modification loss) 2,714,346 2,787,986 5,371,835 5,604,576 Income from Islamic Banking operations A31(c) 1,227,474 1,266,745 2,416,183 2,481,054 Fee and commission income A23(a) 845,032 849,590 1,682,274 1,739,559 Fee and commission expense A23(b) (252,436) (267,901) (494,353) (543,102) Net fee and commission income 592,596 581,689 1,187,921 1,196,457 Other non-interest income A23(c) 1,027,654 965,341 1,996,415 1,818,682 Net income 5,562,070 5,601,761 10,972,354 11,100,769 Overheads A24 (2,514,741) (2,551,217) (5,069,536) (5,130,922) Profit before expected credit losses 3,047,329 3,050,544 5,902,818 5,969,847 Expected credit losses on loans, advances and financing A25(a) (441,081) (408,501) (798,352) (696,118) Expected credit losses written back for commitments and contingencies 12,966 47,078 15,542 46,846 Other expected credit losses and impairment allowances made A25(b) (40,016) (42,716) (41,428) (65,888) 2,579,198 2,646,405 5,078,580 5,254,687 Share of results of joint ventures 41,259 148 82,328 15,714 Share of results of associates (12,988) 1,039 (2,465) 4,228 Profit before taxation and zakat 2,607,469 2,647,592 5,158,443 5,274,629 Taxation and zakat B3 (637,293) (717,330) (1,232,103) (1,316,715) Profit for the financial period 1,970,176 1,930,262 3,926,340 3,957,914 Profit for the financial period attributable to : Owners of the Parent 1,938,265 1,888,742 3,854,697 3,862,122 Non-controlling interests 31,911 41,520 71,643 95,792 1,970,176 1,930,262 3,926,340 3,957,914 Earnings per share attributable to ordinary equity holders of the Parent (sen): - Basic B7(a) 17.94 17.57 35.69 35.96 - Diluted B7(b) 17.92 17.55 35.63 35.85 - CIMB GROUP HOLDINGS BERHAD (Registration Number 195601000197 (50841-W)) CONDENSED INTERIM FINANCIAL STATEMENTS The Group UNAUDITED CONSOLIDATED STATEMENTS OF INCOME FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 2nd quarter ended Six months ended The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025. Page 2
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30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 Profit for the financial period 1,970,176 1,930,262 3,926,340 3,957,914 Other comprehensive income: Items that will not be reclassified to profit or loss Remeasurement of post employment benefits obligation 1,273 804 2,631 2,088 - Actuarial gain/(loss) 894 (36) 2,539 1,228 - Income tax effects (197) 21 (563) (988) - Currency translation difference 576 819 655 1,848 Fair value changes on financial liabilities designated at fair value attributable to own credit risk 24,092 4,885 21,491 75,344 - Net gain from change in fair value 24,519 3,230 21,518 71,882 - Currency translation difference (427) 1,655 (27) 3,462 Equity instruments at fair value through other comprehensive income (9,985) (557) (14,929) (2,655) - Net loss from change in fair value (15,132) (1,307) (21,539) (3,660) - Income tax effects 5,349 15 6,451 68 - Currency translation difference (202) 735 159 937 Net loss on revaluation reserve (11) (31) (255) (49) 15,369 5,101 8,938 74,728 Items that may be reclassified subsequently to profit or loss Debt instruments at fair value through other comprehensive income 19,772 504,285 (672,822) 692,601 - Net gain/(loss) from change in fair value 82,735 850,950 (562,392) 1,113,430 - Realised gain transferred to statement of income on disposal (63,222) (217,113) (270,990) (277,299) - Changes in expected credit losses (448) 19,573 (2,249) 21,993 - Income tax effects (367) (150,432) 167,976 (169,906) - Currency translation difference 1,074 1,307 (5,167) 4,383 Net investment hedge (26,169) 116,602 6,737 124,754 Hedging reserve - cash flow hedge 12,851 61,864 (36,673) 66,100 - Net gain/(loss) from change in fair value 16,086 59,606 (27,894) 66,580 - Income tax effects (3,235) 2,258 (8,779) (480) Deferred hedging cost (10,098) (58,992) 16,594 (100,622) - Net (loss)/gain from change in fair value (10,098) (58,992) 16,594 (100,622) Exchange fluctuation reserve (523,564) (911,763) (1,284,799) (1,547,592) Share of other comprehensive income/(expense) of associates and joint ventures 2,820 (3,110) (1,943) (3,704) (524,388) (291,114) (1,972,906) (768,463) (509,019) (286,013) (1,963,968) (693,735) Total comprehensive income for the financial period 1,461,157 1,644,249 1,962,372 3,264,179 Total comprehensive income attributable to: Owners of the Parent 1,474,474 1,622,680 2,001,245 3,226,187 Non-controlling interests (13,317) 21,569 (38,873) 37,992 1,461,157 1,644,249 1,962,372 3,264,179 Six months ended UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 - CIMB GROUP HOLDINGS BERHAD (Registration Number 195601000197 (50841-W)) CONDENSED INTERIM FINANCIAL STATEMENTS The Group Other comprehensive expense during the financial period, net of tax 2nd quarter ended The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025. Page 3
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30 June 2026 30 June 2025 30 June 2026 30 June 2025 Note RM'000 RM'000 RM'000 RM'000 Interest income A20(a) 115,399 96,824 226,009 193,381 Interest expense A21 (161,778) (150,171) (321,230) (298,340) Net interest expense (46,379) (53,347) (95,221) (104,959) Net non-interest income A23 747,831 829,188 3,618,869 2,588,983 Net income 701,452 775,841 3,523,648 2,484,024 Overheads A24 (10,819) (7,810) (18,232) (14,762) Profit before expected credit losses 690,633 768,031 3,505,416 2,469,262 Other expected credit losses and impairment allowances (made)/written back A25(b) (6,339) 8,155 (9,969) 8,535 Profit before taxation 684,294 776,186 3,495,447 2,477,797 Taxation B3 (1,037) (610) (1,356) (1,041) Profit for the financial period 683,257 775,576 3,494,091 2,476,756 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 683,257 775,576 3,494,091 2,476,756 Other comprehensive (expense)/income: Items that may be reclassified subsequently to profit or loss Debt instruments at fair value through other comprehensive income (667) 2,117 (1,319) 4,886 - Net (loss)/gain from change in fair value (1,027) 3,089 (1,885) 5,904 - Changes in expected credit losses 360 (972) 566 (1,018) Other comprehensive (expense)/income during the financial period, net of tax (667) 2,117 (1,319) 4,886 Total comprehensive income for the financial period 682,590 777,693 3,492,772 2,481,642 - CIMB GROUP HOLDINGS BERHAD (Registration Number 195601000197 (50841-W)) CONDENSED INTERIM FINANCIAL STATEMENTS UNAUDITED STATEMENTS OF INCOME FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 The Company The Company Six months ended2nd quarter ended UNAUDITED STATEMENTS OF COMPREHENSIVE INCOME FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 Six months ended Profit for the financial period 2nd quarter ended The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025. Page 4
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- The Group Debt instruments Equity instruments at fair value at fair value Ordinary Exchange Shares through other through other Share-based Perpetual Non- share Statutory Capital fluctuation held Treasury comprehensive comprehensive Other payment Regulatory Retained preference controlling capital reserve reserve reserve under trust shares income income reserves reserve reserve * earnings Total shares interests Total RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 At 1 January 2026 29,774,000 233,915 423,130 (2,722,608) (563) (43) 194,134 (205,988) (1,446,672) 65,011 2,399,918 41,646,881 70,361,115 200,000 1,346,651 71,907,766 Profit for the financial period - - - - - - - - - - - 3,854,697 3,854,697 - 71,643 3,926,340 Other comprehensive (expense)/ income (net of tax) - - - (1,203,128) - - (645,524) (14,646) 10,357 (511) - - (1,853,452) - (110,516) (1,963,968) - debt instruments at fair value through other comprehensive income - - - - - - (645,524) - - - - - (645,524) - (27,298) (672,822) - equity instruments at fair value through other comprehensive income - - - - - - - (14,646) - - - - (14,646) - (283) (14,929) - fair value changes on financial liabilities designated at fair value relating to own credit risk - - - - - - - - 21,907 - - - 21,907 - (416) 21,491 - net investment hedge - - - - - - - - 6,737 - - - 6,737 - - 6,737 - hedging reserve - cash flow hedge - - - - - - - - (36,886) - - - (36,886) - 213 (36,673) - deferred hedging cost - - - - - - - - 16,594 - - - 16,594 - - 16,594 - remeasurement of post employment benefits obligations - - - - - - - - 2,496 - - - 2,496 - 135 2,631 - currency translation difference - - - (1,201,185) - - - - (236) (511) - - (1,201,932) - (82,867) (1,284,799) - Net loss on revaluation reserve - - - - - - - - (255) - - - (255) - - (255) - share of other comprehensive expense of associates and joint ventures - - - (1,943) - - - - - - - - (1,943) - - (1,943) Total comprehensive (expense)/ income for the financial period - - - (1,203,128) - - (645,524) (14,646) 10,357 (511) - 3,854,697 2,001,245 - (38,873) 1,962,372 Second interim dividend for the financial year ended 31 December 2025 - - - - - - - - - - - (2,198,288) (2,198,288) - - (2,198,288) Non-controlling interests share of dividend - - - - - - - - - - - - - - (88,557) (88,557) Transfer to statutory reserve - 9,063 - - - - - - - - - (9,063) - - - - Transfer to regulatory reserve - - - - - - - - - - 131,570 (131,570) - - - - Net non-controlling interests share of subsidiary treasury shares - - - - - - - - - - - - - - 423 423 Share-based payment expense - - - - - - - - - 22,331 - - 22,331 - - 22,331 Shares released under employee benefit schemes - - - - - - - - 23,735 (17,742) - - 5,993 - (16) 5,977 Purchase of shares in relation to Equity Ownership Plan - - - - - - - - (16,234) - - - (16,234) - - (16,234) Issuance of shares pursuant to long-term incentive plan ("LTIP") 93,667 - - - - - - - - (7,924) - - 85,743 - - 85,743 Transfer of realised gain upon disposal of equity investments at fair value through other comprehensive income to retained earnings - - - - - - - (7,479) - - - 7,479 - - - - At 30 June 2026 29,867,667 242,978 423,130 (3,925,736) (563) (43) (451,390) (228,113) (1,428,814) 61,165 2,531,488 43,170,136 70,261,905 200,000 1,219,628 71,681,533 - - - - - - - - * The regulatory reserve is maintained by the banking subsidiaries in Malaysia to meet the local regulatory requirement. CIMB GROUP HOLDINGS BERHAD (Registration Number 195601000197 (50841-W)) CONDENSED INTERIM FINANCIAL STATEMENTS UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 Attributable to owners of the Parent Fair value reserve Page 5
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- The Group Debt instruments Equity instruments at fair value at fair value Ordinary Exchange Shares through other through other Share-based Perpetual Non- share Statutory Capital fluctuation held Treasury comprehensive comprehensive Other payment Regulatory Retained preference controlling capital reserve reserve reserve under trust shares income income reserves reserve reserve * earnings Total shares interests Total RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 At 1 January 2025 29,439,251 204,540 423,130 311,679 (563) (43) (515,693) (155,296) (1,829,188) 120,802 1,777,092 39,468,085 69,243,796 200,000 1,395,094 70,838,890 Profit for the financial period - - - - - - - - - - - 3,862,122 3,862,122 - 95,792 3,957,914 Other comprehensive (expense)/ income (net of tax) - - - (1,474,187) - - 673,458 (2,610) 167,599 (195) - - (635,935) - (57,800) (693,735) - debt instruments at fair value through other comprehensive income - - - - - - 673,458 - - - - - 673,458 - 19,143 692,601 - equity instruments at fair value through other comprehensive income - - - - - - - (2,610) - - - - (2,610) - (45) (2,655) - fair value changes on financial liabilities designated at fair value relating to own credit risk - - - - - - - - 75,361 - - - 75,361 - (17) 75,344 - net investment hedge - - - - - - - - 124,754 - - - 124,754 - - 124,754 - hedging reserve - cash flow hedge - - - - - - - - 66,211 - - - 66,211 - (111) 66,100 - deferred hedging cost - - - - - - - - (100,622) - - - (100,622) - - (100,622) - remeasurement of post employment benefits obligations - - - - - - - - 1,957 - - - 1,957 - 131 2,088 - currency translation difference - - - (1,470,483) - - - - (13) (195) - - (1,470,691) - (76,901) (1,547,592) - Net gain on revaluation reserve - - - - - - - - (49) - - - (49) - - (49) - share of other comprehensive expense of associates and joint ventures - - - (3,704) - - - - - - - - (3,704) - - (3,704) Total comprehensive (expense)/ income for the financial period - - - (1,474,187) - - 673,458 (2,610) 167,599 (195) - 3,862,122 3,226,187 - 37,992 3,264,179 Second interim dividend for the financial year ended 31 December 2024 - - - - - - - - - - - (2,146,979) (2,146,979) - - (2,146,979) Non-controlling interests share of dividend - - - - - - - - - - - - - - (97,493) (97,493) Transfer to statutory reserve - 13,381 - - - - - - - - - (13,381) - - - - Transfer to regulatory reserve - - - - - - - - - - 140,227 (140,227) - - - - Net non-controlling interests share of subsidiary treasury shares - - - - - - - - - - - - - - 873 873 Share-based payment expense - - - - - - - - - 509 - - 509 - - 509 Shares released under employee benefit schemes - - - - - - - - 11,182 (12,921) - - (1,739) - (16) (1,755) Purchase of shares in relation to Equity Ownership Plan - - - - - - - - (55,353) - - - (55,353) - - (55,353) Transfer from own credit risk reserve - - - - - - - - 22 - - (22) - - - - Issuance of shares pursuant to LTIP 128,152 - - - - - - - - (40,398) - - 87,754 - - 87,754 At 30 June 2025 29,567,403 217,921 423,130 (1,162,508) (563) (43) 157,765 (157,906) (1,705,738) 67,797 1,917,319 41,029,598 70,354,175 200,000 1,336,450 71,890,625 - - - - - - - - Fair value reserve CIMB GROUP HOLDINGS BERHAD (Registration Number 195601000197 (50841-W)) CONDENSED INTERIM FINANCIAL STATEMENTS UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 Attributable to owners of the Parent The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025 Page 6
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- Distributable Fair value reserve - Debt instruments at fair value Ordinary through other Share-based share Capital Treasury comprehensive payment Retained capital reserve shares income reserve earnings Total The Company RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 At 1 January 2026 29,774,000 55,982 (43) 12,992 32,818 697,476 30,573,225 Profit for the financial period - - - - - 3,494,091 3,494,091 Other comprehensive expense (net of tax) - - - (1,319) - - (1,319) - Debt instruments at fair value through other comprehensive income - - - (1,319) - - (1,319) Total comprehensive (expense)/income for the financial period - - - (1,319) - 3,494,091 3,492,772 Second interim dividend for the financial year ended 31 December 2025 - - - - - (2,198,288) (2,198,288) Issuance of shares pursuant to LTIP 93,666 - - - (7,923) - 85,743 Capital contribution to subsidiaries - - - - 9,684 - 9,684 At 30 June 2026 29,867,666 55,982 (43) 11,673 34,579 1,993,279 31,963,136 Distributable Fair value reserve - Debt instruments at fair value Ordinary through other Share-based share Capital Treasury comprehensive payment Retained capital reserve shares income reserve earnings Total The Company RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 At 1 January 2025 29,439,251 55,982 (43) 9,551 103,989 1,104,552 30,713,282 Profit for the financial period - - - - - 2,476,756 2,476,756 Other comprehensive income (net of tax) - - - 4,886 - - 4,886 - Debt instruments at fair value through other comprehensive income - - - 4,886 - - 4,886 Total comprehensive income for the financial period - - - 4,886 - 2,476,756 2,481,642 Second interim dividend for the financial year ended 31 December 2024 - - - - - (2,146,979) (2,146,979) Issuance of shares pursuant to LTIP 128,151 - - - (40,398) - 87,753 Capital contribution to subsidiaries - - - - (13,181) - (13,181) At 30 June 2025 29,567,402 55,982 (43) 14,437 50,410 1,434,329 31,122,517 CIMB GROUP HOLDINGS BERHAD UNAUDITED STATEMENT OF CHANGES IN EQUITY CONDENSED INTERIM FINANCIAL STATEMENTS (Registration Number 195601000197 (50841-W)) FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 Non-distributable Non-distributable The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025. Page 7
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- 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 Cash flows from operating activities Profit before taxation and zakat 5,158,443 5,274,629 3,495,447 2,477,797 Adjustments for non-operating and non-cash items (1,628,121) (2,069,238) (3,508,013) (2,489,470) Operating profit/(loss) before changes in working capital 3,530,322 3,205,391 (12,566) (11,673) Net changes in operating assets (24,322,320) (4,616,808) (2,963) (1,716) Net changes in operating liabilities 13,585,839 6,120,694 1,696 (1,137) (10,736,481) 1,503,886 (1,267) (2,853) Cash flows (used in)/generated from operations (7,206,159) 4,709,277 (13,833) (14,526) Taxation and zakat paid (1,031,800) (2,277,550) (1,376) (1,815) Net cash flows (used in)/generated from operating activities (8,237,959) 2,431,727 (15,209) (16,341) Cash flows from investing activities Dividend income from subsidiaries - - 3,618,715 2,588,849 Interest income received from financial investments 2,476,730 2,710,713 222,246 190,692 Net purchase of financial investments (1,164,453) (3,592,052) - - Net purchase of property, plant and equipment (504,072) (294,922) - - Net purchase of intangible assets (378,667) (269,368) - - Other investing activities 41,530 9,429 - - Net cash flows generated from/(used in) investing activities 471,068 (1,436,200) 3,840,961 2,779,541 Cash flows from financing activities Dividend paid to shareholders (2,198,288) (2,146,979) (2,198,288) (2,146,979) Interest paid on bonds, Sukuk and debentures (306,873) (311,767) - - Interest paid on subordinated obligations (264,716) (231,431) (243,736) (171,859) Interest paid on term loan facility and other borrowings (179,624) (184,048) (79,682) (40,323) Proceeds from issuance of bonds, Sukuk and debentures 3,698,697 1,498,798 - - Proceeds from term loan facility and other borrowings 4,167,765 4,992,760 450,000 950,000 Redemption of bonds, Sukuk and debentures (864,259) (596,964) - - Repayment of term loan facility and other borrowings (3,693,047) (1,840,590) (450,000) (1,100,000) Other financing activities 332,714 (114,934) 85,743 150,656 Net cash flows generated from/(used in) from financing activities 709,741 1,064,845 (2,435,963) (2,358,505) Net (decrease)/increase in cash and cash equivalents during the financial period (7,057,150) 2,060,372 1,389,789 404,695 Effects of exchange rate changes (51,244) (532,225) - - Cash and cash equivalents at beginning of the financial period 29,526,793 30,030,884 265,830 407,956 Cash and cash equivalents at end of the financial period 22,418,399 31,559,031 1,655,619 812,651 256,229 Cash and cash equivalents comprise: Cash and short-term funds 25,540,276 29,244,281 1,399,390 812,651 Deposits and placements with banks and other financial institutions 5,061,011 6,046,451 256,971 720 30,601,287 35,290,732 1,656,361 813,371 Less: Cash and short-term funds and deposits and placements with financial institutions, with original maturity of more than three months (7,644,587) (3,175,645) (742) (720) Restricted cash (538,301) (556,056) - - Cash and cash equivalents at end of financial period 22,418,399 31,559,031 1,655,619 812,651 The Group The Company CIMB GROUP HOLDINGS BERHAD (Registration Number 195601000197 (50841-W)) CONDENSED INTERIM FINANCIAL STATEMENTS UNAUDITED STATEMENTS OF CASH FLOWS FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025 Page 8
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PART A - EXPLANATORY NOTES - A1. BASIS OF PREPARATION A2. CHANGES IN ESTIMATES A3. ISSUANCE AND REPAYMENT OF DEBT AND EQUITY SECURITIES There were no material changes to financial estimates made in respect of the current financial period that had previously been announced or disclosed. Other than as detailed below, there were no other new share issuances, repayment of debt securities, share buy backs and share cancellations, or resale of shares held as treasury shares during the financial period ended 30 June 2026:- (a) On 13 March 2026, CIMB Group Holdings Berhad ("CIMBGH" or "the Company") announced that it will seek its shareholders' approval at its 69th Annual General Meeting (“AGM”) to be convened on a later announced date for the proposed renewal of the authority for the Company to purchase its own shares of up to 10% of the issued and paid-up capital of the Company. Shareholders' approval was subsequently obtained at the AGM which was held on 29 April 2026. (b) During the financial period, CIMB Thai Bank issued various unsecured structured debentures amounting to THB2,332.7 million, with tenures ranging from 1 month to 27 months from their respective issuance dates. The Bank will pay interest in accordance with the terms and conditions of the agreements. During the financial period, CIMB Thai Bank redeemed unsecured structured debentures amounting to THB2,534.5 million. Subsequent to the financial period, CIMB Thai Bank issued various unsecured structured debentures amounting to THB860 million and redeemed unsecured structured debentures amounting to THB633 million. (c) During the financial period, CIMB Thai Bank redeemed unsecured short-term debentures amounting to THB950.0 million. Subsequent to the financial period, CIMB Thai Bank issued various unsecured short-term debentures amounting to THB100 million. (d) In 2026, CIMB Bank issued commercial paper with a nominal value of RM3.6 billion in aggregate under its RM10.0 billion Commercial Papers Programme. The commercial paper, which bear a discount rate from 3.20% to 3.40% per annum, will mature between 3 to 12 months from the respective issuance dates. A total of RM3.0 billion commercial papers matured during the financial period. The unaudited condensed interim financial statements for the financial period ended 30 June 2026 have been prepared under the historical cost convention, except for financial assets at fair value through profit or loss, debt instruments at fair value through other comprehensive income, equity instruments at fair value through other comprehensive income, derivative financial instruments and financial liabilities at fair value through profit or loss, that are measured at fair value. The unaudited condensed interim financial statements have been prepared in accordance with MFRS 134 “Interim Financial Reporting” issued by the Malaysian Accounting Standards Board and paragraph 9.22 of Bursa Malaysia Securities Berhad's Listing Requirements. The unaudited condensed interim financial statements should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025. The explanatory notes attached to the unaudited condensed interim financial statements provide an explanation of events and transactions that are significant to an understanding of the changes in the financial position and performance of the Group and the Company since the financial year ended 31 December 2025. The material accounting policies and methods of computation applied in the unaudited condensed interim financial statements are consistent with those adopted in the most recent audited annual financial statements for the financial year ended 31 December 2025, and modified for the adoption of the following accounting standards and amendments to published standards applicable for financial period beginning on or after 1 January 2026: ● Amendments to the Classification and Measurement of Financial Instruments – Amendments to MFRS 9 and MFRS 7 The adoption of the above amendments to published standards did not give rise to any material financial impact to the Group's and the Company's financial statements. The unaudited condensed interim financial statements incorporate activities relating to the Islamic banking business which have been undertaken by the Group. The Islamic banking business refers generally to the acceptance of deposits, granting of financing and dealing in Islamic securities under Shariah principles. The preparation of unaudited condensed interim financial statements in conformity with the MFRS requires the use of certain critical accounting estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed interim financial statements, and the reported amounts of income and expenses during the reported period. It also requires Directors to exercise their judgement in the process of applying the Group and Company's accounting policies. Although these estimates and assumptions are based on the Directors' best knowledge of current events and actions, actual results may differ from those estimates. Page 9
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PART A - EXPLANATORY NOTES (CONTINUED) - A3. ISSUANCE AND REPAYMENT OF DEBT AND EQUITY SECURITIES (Continued) (e) On 8 February 2026, CIMB Niaga Auto Finance redeemed its 3 years unsecured Series B Bond amounting to IDR300,000 million. (f) On 9 February 2026, CIMB Bank issued Renminbi 3.0 billion, 2-year bond in the China Inter-bank Bond Market. The bond bears a coupon rate of 1.98% per annum that will mature on 9 February 2028. (g) On 9 February 2026, CIMB Niaga issued IDR 75 billion 5-year Tier-2 subordinated debt to CIMB Group Sdn Bhd bearing a fixed interest rate of 6.25% per annum, payable on a quarterly basis. The Financial Service Authority (OJK) has approved the subordinated debt to be admitted as Tier II Capital on 14 April 2026. As the IDR75 billion subordinated debt was held by one of the subsidiaries of the Company, the amount was eliminated at consolidated level. (h) On 5 March 2026, CIMB Niaga Auto Finance issued unsecured IDR900,000 million bonds. The bonds were divided into 370-day Series A Bond and 3-year Series B Bond amounting to IDR800,000 million and IDR100,000 million, with fixed interest rates of 4.90% and 5.45% per annum respectively. The 370-day Series A Bond and 3-year Series B Bond will mature on 15 March 2027 and 5 March 2029 respectively. (i) On 23 March 2026, CIMB Niaga Auto Finance redeemed its 370-day unsecured Series A Bond amounted to IDR1,200,000 million. (j) On 27 April 2026, CIMB Bank redeemed its existing USD20 million 5-year fixed rate notes issued under its USD5.0 billion Euro Medium Term Note Programme. (k) On 22 May 2026, CIMB Bank issued RM800.0 million senior medium term notes (“the MTN”) under its RM20.0 billion Senior Medium Term Note Programme. The MTN bears a coupon rate of 4.03% per annum that will mature on 21 May 2038. (l) On 12 June 2026, the Company redeemed its RM450 million 1-year unrated Medium Term Notes ("MTN ") issued under its existing Conventional and Islamic Medium Term Notes Programmes, which have a combined limit of RM6.0 billion in nominal value. (m) On 12 June 2026, the Company issued RM450 million 1-year unrated MTN which will mature on 14 June 2027. The MTN was issued under its existing Conventional and Islamic Medium Term Notes Programmes, which have a combined limit of RM6.0 billion in nominal value. (n) On 19 June 2026, CIMB Bank issued RM185.0 million senior medium term notes (“the MTN”) under its RM20.0 billion Senior Medium Term Note Programme. The MTN bears a coupon rate of 3.82% per annum that will mature on 24 June 2031. (o) On 19 June 2026, CIMB Bank issued RM515.0 million senior medium term notes (“the MTN”) under its RM20.0 billion Senior Medium Term Note Programme. The MTN bears a coupon rate of 3.95% per annum that will mature on 24 June 2033. (p) On 26 June 2026, CIMB Islamic issued RM300 million Tier 2 Junior Sukuk under its RM5.0 billion Tier 2 Junior Sukuk Programme. The Sukuk, which bears a profit rate of 3.88% per annum payable semi-annually, will mature on 26 June 2036, with first call date on 26 June 2031. (q) On 30 June 2026, the Company increased its issued and paid-up capital from 10,790,973,323 to 10,808,180,223 shares via: (i) Issuance of 17,206,900 new ordinary shares amounting to RM93.7 million arising from the LTIP - Employee Share Option Scheme ("ESOS"); (r) On 15 July 2026, CIMB Bank issued RM1,450.0 million senior medium term notes (“the MTN”) under its RM20.0 billion Senior Medium Term Note Programme. The MTN bears a coupon rate of 4.19% per annum that will mature on 15 July 2041. The following are changes in debt and equity securities for the Group and the Company subsequent to the second quarter ended 30 June 2026 which have not been reflected in the financial statements for the second quarter ended 30 June 2026: (a) The issued and paid-up capital of the Company increased from 10,808,180,223 as at 30 June 2026 to 10,809,392,723 shares at the date of announcement via: (i) Issuance of 1,212,500 new ordinary shares amounting to RM6.7 million arising from the LTIP-ESOS. The proceeds raised from the issuance of all debt securities and borrowings have been used for working capital, general banking and other corporate purposes, as intended. Page 10
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PART A - EXPLANATORY NOTES (CONTINUED) - A4. DIVIDENDS PAID AND PROPOSED A5. STATUS OF CORPORATE PROPOSAL A6. EVENTS DURING THE REPORTING PERIOD A7. SIGNIFICANT EVENTS AFTER THE REPORTING PERIOD The Board of Directors has proposed a single-tier second interim dividend of 20.35 sen per ordinary share for the financial year ended 31 December 2025. Based on the issued and paid-up ordinary shares of 10,790,968,415 as at 31 December 2025, the proposed second interim dividend amounts to approximately RM2,196 million. Upon the full exercise of vested ESOS of up to 68,847,787 new ordinary shares under the LTIP scheme, the proposed single-tier second interim dividend of 20.35 sen per ordinary share for the financial year ended 31 December 2025 will amount up to approximately RM2,210 million. On 27 March 2026, the single-tier second interim dividend amounting to RM2,198,287,857 was paid. The Board of Directors has proposed a single-tier first interim dividend of 19.65 sen per ordinary share for the financial year ending 31 December 2026. Based on the issued and paid-up ordinary shares of 10,808,175,315 as at 30 June 2026, the proposed first interim dividend amounts to approximately RM2,124 million. Upon the full exercise of vested ESOS of up to 51,640,887 new ordinary shares under the LTIP scheme, the proposed single-tier first interim dividend of 19.65 sen per ordinary share for the financial year ending 31 December 2026 will amount up to approximately RM2,134 million. There is no corporate proposal that occurred during the current reporting period. Other than those disclosed under Issuance and Repayment of Debts and Equity Securities, and detailed below, there was no significant event that occurred during the current reporting period. On 5 January 2026, CIMB Investment Bank ("CIMB Investment") was served with an Amended Writ of Summons and Amended Statement of Claim re-dated 2 January 2026 (“the Suit”) by solicitors acting for 14 Plaintiffs, in relation to the Islamic Medium Term Notes under the Shariah principle of Murabahah issued in 2016 by the 1st Defendant, MEX II Sdn Bhd (In Receivership) (“MEX II”), for the construction of the MEX Highway from Putrajaya to KLIA / KLIA 2 (“MEX II Highway”). CIMB Investment has been named as one of the 12 Defendants in the Suit. The Plaintiffs alleged that as registered holders, custodians, fund trustees, beneficial owners and/or fund managers and their representatives of the Sukuk Murabahah, they have suffered losses and damages as a result of MEX II having defaulted on the principal repayments and periodic profit payments of the Sukuk Murabahah. The Suit alleged that CIMB Investment in its various roles of Principal Adviser, Lead Arranger, Lead Manager and Facility Agent for the Sukuk Murabahah failed to discharge various pre and post-issuance duties and obligations, resulting in grossly insufficient funds being ring-fenced for the completion of the MEX II Highway. The Suit also alleged that CIMB Investment is jointly and severally liable with the other Defendants for all losses suffered by the Plaintiffs for the “Dissolution Amount” amounting to RM1.38 billion as at 3 January 2022 or such other sums as adjudged by the Court. On 6 March 2026, CIMB Investment filed and served its Defence to the Plaintiffs. On the same date, CIMB Investment was served with a copy of the Defence and Counterclaim by Maju Lingkaran Development Sdn Bhd, Maju Holdings Sdn Bhd, Tan Sri Abu Sahid Bin Mohamed, Puan Sri Noor Azrina Binti Mohd Azmi and Mohd Faiq Bin Abu Sahid (collectively, “Maju Counterclaiming Group”) seeking indemnity or contribution from CIMB Investment and other parties in connection with the Suit. On 15 May 2026, CIMB Investment filed its defence to the Counterclaim by the Maju Counterclaiming Group. The Plaintiffs have filed an application for discovery against all Defendants and CIMB Investment has filed a cross application for directions on regulating first voluntary disclosure between parties. The hearing of both these applications had been fixed before the Judge on 1 September 2026. Trial dates have been fixed by the Court in December 2027, April 2028, May 2028 and June 2028 with a case management session fixed on 23 February 2027 to address pre-trail directions. There are no significant events that had occurred between 30 June 2026 and the date of this announcement, other than those disclosed under issuace and repayment of debt and equity securities. Page 11
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PART A - EXPLANATORY NOTES (CONTINUED) - A8. A9. FINANCIAL INVESTMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS 30 June 2026 31 December 2025 RM'000 RM'000 Money market instruments: Malaysian Government Securities 5,651,367 5,500,573 Cagamas bonds 1,075,031 476,721 Malaysian Government treasury bills 1,416,380 759,385 Bank Negara Malaysia monetary notes 3,642,291 2,180,443 Negotiable instruments of deposit 2,949,185 2,144,803 Other Government securities 19,515,329 18,407,867 Government Investment Issues 6,563,236 7,239,105 Other Government treasury bills 9,530,123 12,997,307 Commercial papers 2,114,036 1,114,780 Promissory Notes 274,477 273,451 52,731,455 51,094,435 Quoted securities: In Malaysia: Shares 2,235,489 1,971,686 Outside Malaysia: Shares 1,105,474 765,892 3,340,963 2,737,578 Unquoted securities: In Malaysia: Corporate bond and Sukuk 3,781,243 4,714,828 Shares 1,281,979 1,230,160 Unit trusts 223,937 110,156 Outside Malaysia: Corporate bond 5,330,866 4,775,327 Shares 7,687 7,635 Private equity funds 31,977 30,366 10,657,689 10,868,472 66,730,107 64,700,485 The Group CASH AND SHORT-TERM FUNDS AND DEPOSITS AND PLACEMENTS WITH BANKS AND OTHER FINANCIAL INSTITUTIONS As at 30 June 2026, the expected credit losses in deposit placements maturing within one month and deposits and placements with banks and other financial institutions are RM678,000 (2025: RM764,000) and RM461,000 (2025: RM710,000) respectively. The expected credit losses written back in the income statement during the financial period amounting to RM352,000 (2025: RM362,000). Page 12
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PART A - EXPLANATORY NOTES (CONTINUED) - A10. DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME 30 June 2026 31 December 2025 30 June 2026 31 December 2025 RM'000 RM'000 RM'000 RM'000 Fair value Money market instruments: Malaysian Government Securities 4,590,396 5,696,729 - - Cagamas bonds 999,351 728,475 - - Negotiable instruments of deposit 444,753 1,017,885 - - Other Government securities 24,428,651 25,666,234 - - Government investment Issues 8,062,719 9,055,465 - - Other Government treasury bills - 277,999 - - Commercial Papers 20,164 - - - 38,546,034 42,442,787 - - Unquoted securities: In Malaysia: Corporate bond and Sukuk 28,738,484 27,815,127 612,482 614,441 Outside Malaysia: Corporate bond and Sukuk 16,397,921 15,070,769 - - 45,136,405 42,885,896 612,482 614,441 83,682,439 85,328,683 612,482 614,441 Expected credit losses movement for debt instruments at fair value through other comprehensive income: 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2026 25,768 36,112 - 61,880 (3) 3 - - Transferred to Stage 2 (3) 3 - - (3) 3 - - Total charge to Statement of Income: (2,201) (48) - (2,249) 52,280 - - 52,280 (10,694) (7) - (10,701) (43,787) (41) - (43,828) Exchange fluctuation (55) (1,610) - (1,665) At 30 June 2026 23,509 34,457 - 57,966 At 1 January 2025 50,258 17,149 - 67,407 (84) 84 - - Transferred to Stage 2 (84) 84 - - Total charge to Statement of Income: (23,370) 19,515 - (3,855) 131,681 - - 131,681 (35,469) (3,243) - (38,712) (119,582) 22,758 - (96,824) Exchange fluctuation (1,036) (636) - (1,672) At 31 December 2025 25,768 36,112 - 61,880 New financial assets purchased Financial assets that have been derecognised Change in credit risk The Group The Company The Group The carrying amount of debt instruments at fair value through other comprehensive income is equivalent to their fair value. The loss allowance is recognised in other comprehensive income and does not reduce the carrying amount in the statement of financial position. Changes in expected credit losses due to transfer within stages: Changes in expected credit losses due to transfer within stages: New financial assets purchased Financial assets that have been derecognised Change in credit risk Page 13
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PART A - EXPLANATORY NOTES (CONTINUED) - A10. DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (Continued) Expected credit losses movement for debt instruments at fair value through other comprehensive income (Continued): 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2026 2,830 - - 2,830 Total charge to Statement of Income: 566 - - 566 Change in credit risk 566 - - 566 At 30 June 2026 3,396 - - 3,396 At 1 January 2025 7,579 - - 7,579 Total charge to Statement of Income: (4,749) - - (4,749) Change in credit risk (4,749) - - (4,749) At 31 December 2025 2,830 - - 2,830 Gross carrying amount movement for debt instruments at fair value through other comprehensive income classified as credit impaired: Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 At 1 January / 30 June 2026 - - At 1 January / 31 December 2025 - - A11. EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME 30 June 2026 31 December 2025 RM'000 RM'000 Quoted securities In Malaysia Shares 88,384 100,951 Outside Malaysia Shares 95,512 119,515 183,896 220,466 Unquoted securities In Malaysia Shares 357,102 368,852 Outside Malaysia Shares 12,357 12,258 369,459 381,110 553,355 601,576 The Company The Group The carrying amount of debt instruments at fair value through other comprehensive income is equivalent to their fair value. The loss allowance is recognised in other comprehensive income and does not reduce the carrying amount in the statement of financial position. (Continued) The Group On 1 January 2012, the Group designated a previously held financial investments held-to-maturity to financial investments available-for-sale, as allowed under Page 14
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PART A - EXPLANATORY NOTES (CONTINUED) - A12. DEBT INSTRUMENTS AT AMORTISED COST 30 June 2026 31 December 2025 30 June 2026 31 December 2025 RM'000 RM'000 RM'000 RM'000 Money market instruments: Malaysian Government securities 11,946,526 11,951,942 - - Cagamas bonds 398,227 518,454 - - Other Government treasury bills 10,636,326 10,771,493 - - Other Government securities 9,013,433 8,268,967 - - Malaysian Government investment issue 25,320,519 22,319,861 - - Khazanah bonds 112,980 112,980 - - Commercial papers 184,497 184,521 - - Malaysian Government Treasury bills - 65,184 - - 57,612,508 54,193,402 - - Unquoted securities In Malaysia Corporate bond and Sukuk 20,810,751 21,924,418 10,051,442 10,053,045 Loan stock - 20,900 - - Outside Malaysia Corporate bond and Sukuk 3,994,439 4,163,226 - - 24,805,190 26,108,544 10,051,442 10,053,045 Total 82,417,698 80,301,946 10,051,442 10,053,045 (247,257) (168,712) - - Less : Expected credit losses (4,624) (4,541) (56,394) (46,991) 82,165,817 80,128,693 9,995,048 10,006,054 Expected credit losses movement for debt instruments at amortised cost: 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2026 4,040 343 158 4,541 Total charge to Statement of Income: 219 (108) - 111 3,805 - - 3,805 (226) - - (226) (3,360) (108) - (3,468) Exchange fluctuation (19) (1) (8) (28) At 30 June 2026 4,455 19 150 4,624 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2025 7,057 1,198 579,415 587,670 (2) 2 - - (2) 2 - - Total charge to Statement of Income: (2,820) (787) (43,787) (47,394) 25,065 - - 25,065 (12,891) - (71,042) (83,933) (14,994) (787) 27,255 11,474 Write-offs - - (80,114) (80,114) Exchange fluctuation (195) (70) (3) (268) Other movements - - (455,353) (455,353) At 31 December 2025 4,040 343 158 4,541 * The other movement which is in relation to sukuk restructuring adjustments amounting to RM454 million for the financial year ended 31 December 2025. The Company The Group Financial assets that have been derecognised Changes in expected credit losses due to New financial assets purchased Financial assets that have been derecognised Change in credit risk Transferred to Stage 2 New financial assets purchased The Group Amortisation of premium, net of accretion of discount Change in credit risk * Page 15
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PART A - EXPLANATORY NOTES (CONTINUED) - A12. DEBT INSTRUMENTS AT AMORTISED COST (Continued) Expected credit losses movement for debt instruments at amortised cost (Continued): 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2026 46,991 - - 46,991 Total charge to Statement of Income: 9,403 - - 9,403 Change in credit risk 9,403 - - 9,403 At 30 June 2026 56,394 - - 56,394 At 1 January 2025 55,348 - - 55,348 Total charge to Statement of Income: (8,357) - - (8,357) New financial assets purchased 70,259 - - 70,259 Financial assets that have been derecognised (71,030) - - (71,030) Change in credit risk (7,586) - - (7,586) At 31 December 2025 46,991 - - 46,991 Gross carrying amount movement for debt instruments at amortised cost classified as credit impaired: Lifetime expected credit losses - credit impaired (Stage 3) Purchased credit impaired Total RM'000 RM'000 RM'000 At 1 January 2026 158 95,104 95,262 Amount recovered - (4,583) (4,583) Other changes in debt instruments - 2,070 2,070 Exchange fluctuation (8) - (8) At 30 June 2026 150 92,591 92,741 Lifetime expected credit losses - credit impaired (Stage 3) Purchased credit impaired Total RM'000 RM'000 RM'000 At 1 January 2025 1,417,787 - 1,417,787 New financial assets originated or purchased - 134,429 134,429 Write-offs (108,262) - (108,262) Amount recovered (510,741) (40,598) (551,339) Financial assets that have been derecognised (715,155) - (715,155) Other changes in debt instruments (56,011) 1,273 (54,738) Exchange fluctuation (27,460) - (27,460) At 31 December 2025 158 95,104 95,262 The Group The Company Page 16
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- (i) By type 30 June 2026 31 December 2025 RM'000 RM'000 At amortised cost Overdrafts 5,640,483 5,512,212 Term loans/financing - Housing loans/financing 152,371,848 151,413,615 - Syndicated term loans 26,739,924 25,599,239 - Hire purchase receivables 31,158,882 31,380,287 - Lease receivables 228,067 280,162 - Factoring receivables 50,740 28,881 - Other term loans/financing 163,796,547 162,093,560 Bills receivable 12,467,675 8,551,262 Trust receipts 2,074,475 1,657,959 Claims on customers under acceptance credits 3,625,073 3,775,585 Staff loans * 1,700,291 1,769,182 Credit card receivables 10,977,616 11,158,538 Revolving credits 47,218,816 49,692,675 Share margin financing 31,819 34,019 Gross loans, advances and financing at amortised cost 458,082,256 452,947,176 Fair value changes arising from fair value hedges (2,585) 8,939 458,079,671 452,956,115 Less: - Expected credit losses (7,484,892) (8,035,685) Total net loans, advances and financing 450,594,779 444,920,430 - - Total gross loans, advances and financing: - At amortised cost 458,082,256 452,947,176 (ii) By type of customers 30 June 2026 31 December 2025 RM'000 RM'000 Domestic banking institutions 51,490 52,096 Domestic non-bank financial institutions - Stockbroking companies 150,698 201,303 - Others 9,061,259 8,492,068 Domestic business enterprises - Small medium enterprises 63,002,455 62,066,478 - Others 68,015,282 67,336,539 Government and statutory bodies 12,253,925 12,416,001 Individuals 252,005,989 250,769,660 Other domestic entities 1,760,290 1,758,319 Foreign entities 51,780,868 49,854,712 Gross loans, advances and financing 458,082,256 452,947,176 PART A - EXPLANATORY NOTES (CONTINUED) A13. LOANS, ADVANCES AND FINANCING The Group The Group * Included in staff loans of the Group are loans to Directors amounting to RM8,059,060 (2025: RM10,873,148). (a) Included in the Group's loans, advances and financing balances are RM13,082,000 (2025: RM13,790,000) of reinstated loans which were previously impaired and written off prior to 2005. The reinstatement of these loans has been approved by BNM on 5 February 2010 and was done selectively on the basis of either full settlement of arrears or upon regularised payments of rescheduled loan repayments. (b) The Group has undertaken fair value hedge and cash flow hedge on the interest rate risk and foreign currency risk of loans, advances and financing of RM2,108,699,000 and RM1,639,124,000 respectively (2025: RM6,185,841,000 and RM5,699,839,000) using interest rate swaps and cross currency interest rate swaps. (c) Included in the loans, advances and financing of the Group at 30 June 2026 is financing which is disclosed as “Restricted Agency Investment Account”(“RAIA”) in CIMB Islamic amounting to RM13,081,728,000 (2025: RM14,189,779,000). RAIA arrangement is with CIMB Bank’s wholly owned subsidiary, CIMB Islamic, and the contract is based on the Wakalah principle where CIMB Bank solely provide the funds, whilst the assets are managed by CIMB Islamic (as the Wakeel or agent). In the arrangement, CIMB Islamic has transferred substantially all the risk and rewards of ownership of the Investment (i.e the financing facility) to CIMB Bank. Accordingly, the underlying assets (including the undisbursed portion of the financing commitment) and expected credit losses arising thereon, if any, are recognised and accounted for by CIMB Bank. Page 17
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PART A - EXPLANATORY NOTES (CONTINUED) - A13. LOANS, ADVANCES AND FINANCING (Continued) (iii) By interest/profit rate sensitivity 30 June 2026 31 December 2025 RM'000 RM'000 Fixed rate - Housing loans/financing 15,561,290 15,431,968 - Hire-purchase receivables 24,652,437 26,079,022 - Other fixed rate loans 59,329,802 60,687,816 Variable rate - BLR/BFR 95,254,918 95,661,168 - Cost plus 62,917,702 61,365,378 - Other variable rates 200,366,107 193,721,824 Gross loans, advances and financing 458,082,256 452,947,176 (iv) By economic purpose 30 June 2026 31 December 2025 RM'000 RM'000 Personal use 27,081,172 27,353,753 Credit card 10,977,616 11,158,538 Purchase of consumer durables 765,166 740,425 Construction 10,818,284 11,279,985 Residential property (Housing) 153,836,618 152,976,782 Non-residential property 45,624,476 44,731,146 Purchase of fixed assets other than land and buildings 11,738,637 13,089,430 Mergers and acquisitions 1,219,936 1,413,185 Purchase of securities 14,745,251 14,161,061 Purchase of transport vehicles 30,897,863 31,312,788 Working capital 114,157,049 113,772,748 Other purposes 36,220,188 30,957,335 Gross loans, advances and financing 458,082,256 452,947,176 (v) By geographical distribution 30 June 2026 31 December 2025 RM'000 RM'000 Malaysia 289,190,226 285,355,657 Indonesia 59,882,208 61,936,034 Thailand 32,064,455 31,716,121 Singapore 46,303,334 46,839,892 United Kingdom 4,641,203 3,791,680 Hong Kong 2,517,627 1,945,973 China 5,529,822 4,965,070 Other countries 17,953,381 16,396,749 Gross loans, advances and financing 458,082,256 452,947,176 (vi) By economic sector 30 June 2026 31 December 2025 RM'000 RM'000 Primary agriculture 8,755,883 7,719,160 Mining and quarrying 3,621,588 3,313,189 Manufacturing 27,975,428 28,152,619 Electricity, gas and water supply 5,938,760 10,292,688 Construction 14,773,592 14,290,715 Transport, storage and communications 13,774,808 11,931,406 Education, health and others 19,177,624 20,265,699 Wholesale and retail trade, and restaurants and hotels 38,751,969 34,776,172 Finance, insurance/takaful, real estate and business activities 70,178,346 68,066,994 Household 234,486,758 232,391,561 Others 20,647,500 21,746,973 Gross loans, advances and financing 458,082,256 452,947,176 The Group The Group The Group The Group Page 18
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PART A - EXPLANATORY NOTES (CONTINUED) - A13. LOANS, ADVANCES AND FINANCING (Continued) (vii) By residual contractual maturity 30 June 2026 31 December 2025 RM'000 RM'000 Within one year 109,372,050 103,362,968 One year to less than three years 40,776,627 39,418,899 Three years to less than five years 44,663,598 45,896,575 Five years and above 263,269,981 264,268,734 Gross loans, advances and financing 458,082,256 452,947,176 (viii) Credit impaired loans, advances and financing by economic purpose 30 June 2026 31 December 2025 RM'000 RM'000 Personal use 412,720 425,408 Credit card 223,030 221,909 Purchase of consumer durables 947 443 Construction 276,789 462,968 Residential property (Housing) 2,952,085 2,757,492 Non-residential property 408,198 372,696 Purchase of fixed assets other than land and buildings 129,851 264,716 Mergers and acquisitions 47,959 45,254 Purchase of securities 787 557 Purchase of transport vehicles 456,626 437,242 Working capital 2,091,991 2,069,195 Other purpose 521,193 728,278 Gross credit impaired loans, advances and financing 7,522,176 7,786,158 (ix) Credit impaired loans, advances and financing by geographical distribution 30 June 2026 31 December 2025 RM'000 RM'000 Malaysia 3,918,966 3,493,217 Indonesia 1,723,628 2,233,714 Thailand 1,126,713 1,254,984 Singapore 231,296 169,022 United Kingdom 48,391 45,573 Hong Kong - 163,178 China 15,610 10,575 Other countries 457,572 415,895 Gross credit impaired loans, advances and financing 7,522,176 7,786,158 (x) Credit impaired loans, advances and financing by economic sector 30 June 2026 31 December 2025 RM'000 RM'000 Primary agriculture 11,194 29,459 Mining and quarrying 230,374 197,112 Manufacturing 802,225 1,040,001 Electricity, gas and water supply 21,319 6,224 Construction 375,695 472,945 Transport, storage and communications 82,294 88,375 Education, health and others 31,793 55,416 Wholesale and retail trade, and restaurants and hotels 916,494 795,569 Finance, insurance/takaful, real estate and business activities 787,490 999,038 Household 3,723,543 3,526,171 Others 539,755 575,848 Gross credit impaired loans, advances and financing 7,522,176 7,786,158 The Group The Group The Group The Group Page 19
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- (xi) Movements in the expected credit losses for loans, advances and financing are as follows: 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 Loans, advances and financing at amortised cost At 1 January 2026 1,746,250 1,810,982 4,478,453 8,035,685 Changes in expected credit losses due to transfer within stages: 174,734 (313,019) 138,285 - Transferred to Stage 1 598,982 (553,136) (45,846) - Transferred to Stage 2 (413,545) 882,469 (468,924) - Transferred to Stage 3 (10,703) (642,352) 653,055 - Total charge to Statement of Income: (98,265) 245,038 1,224,536 1,371,309 New financial assets originated 380,251 177,138 76,708 634,097 Financial assets that have been derecognised (210,119) (325,170) - (535,289) Writeback in respect of full recoveries - - 7,528 7,528 Change in credit risk (268,397) 393,070 1,140,300 1,264,973 Write-offs (177) (346) (1,655,007) (1,655,530) Disposal of loans, advances and financing - - (49,409) (49,409) Exchange fluctuation (23,820) (35,483) (117,861) (177,164) Other movements (12) (4) (39,983) (39,999) At 30 June 2026 1,798,710 1,707,168 3,979,014 7,484,892 PART A - EXPLANATORY NOTES (CONTINUED) A13. LOANS, ADVANCES AND FINANCING (Continued) The Group Page 20
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- (xi) Movements in the expected credit losses for loans, advances and financing are as follows: (Continued) 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 Loans, advances and financing at amortised cost At 1 January 2025 2,435,885 1,793,505 5,848,135 10,077,525 Changes in expected credit losses due to transfer within stages: 507,838 (606,154) 98,316 - Transferred to Stage 1 1,151,826 (1,078,787) (73,039) - Transferred to Stage 2 (577,021) 1,512,887 (935,866) - Transferred to Stage 3 (66,967) (1,040,254) 1,107,221 - Total charge to Statement of Income: (1,124,460) 691,318 2,873,134 2,439,992 New financial assets originated 950,891 228,131 120,586 1,299,608 Financial assets that have been derecognised (759,108) (404,067) (90,283) (1,253,458) Writeback in respect of full recoveries - - (331,657) (331,657) Change in credit risk (1,316,243) 867,254 3,174,488 2,725,499 Write-offs (893) (1,724) (3,194,614) (3,197,231) Disposal of loans, advances and financing - - (129,016) (129,016) Reclassification to Amortized Cost from FVOCI or FVTPL - - - - Exchange fluctuation (71,942) (66,101) (385,760) (523,803) Other movements (178) 138 (631,742) (631,782) At 31 December 2025 1,746,250 1,810,982 4,478,453 8,035,685 PART A - EXPLANATORY NOTES (CONTINUED) A13. LOANS, ADVANCES AND FINANCING (Continued) The Group * The other movement which is in relation to loan restructuring adjustments amounting to RM549 million for the financial year ended 31 December 2025. Page 21
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- (xii) Movements in credit impaired loans, advances and financing Gross carrying amount movement of loans, advances and financing at amortised cost classified as credit impaired: Lifetime expected credit losses - credit impaired (Stage 3) Purchased credit impaired Total RM'000 RM'000 RM'000 At 1 January 2026 7,671,298 114,860 7,786,158 Transfer within stages 1,881,597 - 1,881,597 New financial assets originated 90,051 - 90,051 Write-offs (1,655,168) - (1,655,168) Amount fully recovered (416,609) - (416,609) Other changes in loans, advances and financing 95,246 (3,035) 92,211 Disposal of loans, advances and financing (89,265) - (89,265) Exchange fluctuation (166,799) - (166,799) At 30 June 2026 7,410,351 111,825 7,522,176 Lifetime expected credit losses - credit impaired (Stage 3) Purchased credit impaired Total RM'000 RM'000 RM'000 At 1 January 2025 9,574,614 - 9,574,614 Transfer within stages 2,797,135 - 2,797,135 New financial assets originated 131,162 162,437 293,599 Write-offs (3,206,552) - (3,206,552) Amount fully recovered (400,486) (48,895) (449,381) Financial assets that have been derecognised (863,710) - (863,710) Other changes in loans, advances and financing 240,202 1,318 241,520 Disposal of loans, advances and financing (181,120) - (181,120) Exchange fluctuation (419,947) - (419,947) At 31 December 2025 7,671,298 114,860 7,786,158 30 June 2026 31 December 2025 Ratio of credit impaired loans to total gross loans, advances and financing 1.64% 1.72% PART A - EXPLANATORY NOTES (CONTINUED) A13. LOANS, ADVANCES AND FINANCING (Continued) The Group The Group The Group Page 22
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PART A - EXPLANATORY NOTES (CONTINUED) - A14. OTHER ASSETS 30 June 2026 31 December 2025 30 June 2026 31 December 2025 RM'000 RM'000 RM'000 RM'000 Due from brokers 142,140 147,474 - - 3,981,796 3,427,076 85,850 82,899 Settlement accounts 308,540 406,297 - - Treasury related receivables 5,287,254 2,968,743 - - Due from joint ventures 5,361,868 5,230,724 - - Structured financing 373,938 320,141 - - Foreclosed assets net of allowance for impairment losses of RM97,622,000 (2025: RM112,930,000) 123,151 237,087 - - Collateral pledged for derivative transactions 5,238,327 5,126,340 - - 20,817,014 17,863,882 85,850 82,899 A15. DEPOSITS FROM CUSTOMERS 30 June 2026 31 December 2025 RM'000 RM'000 By type of deposit Demand deposits 129,424,427 126,646,276 Savings deposits 95,109,149 94,177,991 Fixed deposits 166,561,564 167,185,321 Negotiable instruments of deposit 1,260,036 2,182,054 Short term money market deposit 89,189,196 85,540,353 Others 2,190,521 2,023,346 483,734,893 477,755,341 By type of customer Government and statutory bodies 23,704,300 19,940,051 Business enterprises 191,340,402 186,898,695 Individuals 190,631,258 196,613,192 Others 78,058,933 74,303,403 483,734,893 477,755,341 The maturity structure of fixed deposits and negotiable instruments of deposit is as follows: - Due within six months 138,322,768 147,582,216 Six months to less than one year 28,151,339 20,421,019 One year to less than three years 1,288,315 1,322,840 Three years to five years 59,171 41,300 Five years and above 7 - 167,821,600 169,367,375 A16. INVESTMENT ACCOUNTS OF CUSTOMERS 30 June 2026 31 December 2025 RM'000 RM'000 Unrestricted investment accounts 35,984,177 32,291,771 The Group The Company Other debtors net of expected credit losses of RM708,274,000 (2025: RM708,261,000), deposits and prepayments The Group The Group Page 23
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PART A - EXPLANATORY NOTES (CONTINUED) - A17. DEPOSITS AND PLACEMENTS OF BANKS AND OTHER FINANCIAL INSTITUTIONS 30 June 2026 31 December 2025 RM'000 RM'000 Licensed banks 24,359,478 32,708,170 Licensed finance companies 4,065,918 6,107,383 Licensed investment banks 716,401 298,710 Bank Negara Malaysia ("BNM") 2,784,670 1,317,899 Other financial institutions 9,807,197 9,475,399 41,733,664 49,907,561 The maturity structure of deposits and placements of banks and other financial institutions is as follows: Due within six months 40,455,542 48,591,767 Six months to less than one year 534,975 642,131 One year to less than three years 98,111 54,315 Three years to less than five years 645,036 619,348 41,733,664 49,907,561 A18. FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS 30 June 2026 31 December 2025 RM'000 RM'000 Designated at fair value through profit or loss: (Note a) Deposits from customers - structured investments 10,601,993 9,549,268 Debentures 563,144 184,992 Bills payable 1,354,792 1,411,719 12,519,929 11,145,979 Held for trading: Malaysian Government Securities 389,548 3,984 Other Government Securities 4,714,248 2,019,375 Government investment issues 128,934 13,811 5,232,730 2,037,170 17,752,659 13,183,149 A19. OTHER LIABILITIES 30 June 2026 31 December 2025 30 June 2026 31 December 2025 RM'000 RM'000 RM'000 RM'000 Due to brokers 201,270 140,601 - - Expenditure payable 2,771,863 3,193,124 3,218 4,285 Provision for legal claims 45,437 77,985 - - Sundry creditors 3,158,666 1,972,157 4 4 Treasury related payables 5,346,986 4,487,017 - - Settlement accounts 450,845 517,899 - - Structured deposits 6,494,553 5,754,912 - - Post employment benefit obligations 383,008 414,194 - - Credit card expenditure payable 170,808 170,079 - - Collateral pledged for derivative transactions 4,019,939 5,007,412 - - Expected credit losses for loan commitments and financial guarantee contracts (a) 352,791 370,779 - - Prepayment 598,367 588,006 - - Others 2,175,607 2,378,059 - - 26,170,140 25,072,224 3,222 4,289 The Group The Company (a) The Group has issued structured investments, bills payable and debentures, and has designated them at fair value in accordance with MFRS 9. The Group has the ability to do this when designating these instruments at fair value reduces accounting mismatch and this is managed by the Group on the basis of its fair value, or include terms that have substantive derivative characteristics. The carrying amount of financial liabilities designated at fair value through profit or loss of the Group at 30 June 2026 were RM848,284,000 (2025: RM267,553,000) lower than the contractual amount at maturity for the structured investments RM21,186,000 (2025: RM7,898,000 higher) lower than the contractual amount at maturity for the debentures and RM129,948,000 (2025: RM152,251,000) higher than the contractual amount at maturity for the bills payable. The Group The Group Page 24
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- (a) The movements in the expected credit losses for loan commitments and financial guarantee contracts are as follows: 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2026 178,107 104,667 88,005 370,779 Changes in expected credit losses due to transfer within stages: 43,303 (43,655) 352 - Transferred to Stage 1 48,825 (48,562) (263) - Transferred to Stage 2 (5,381) 19,726 (14,345) - Transferred to Stage 3 (141) (14,819) 14,960 - Total charge to Statement of Income: (47,069) 17,561 13,966 (15,542) New exposures 52,814 7,369 - 60,183 Exposures derecognised or matured (65,014) (14,822) (12,537) (92,373) Change in credit risk (34,869) 25,014 26,503 16,648 Exchange fluctuation (2,035) (571) (713) (3,319) Other movements 29 (144) 988 873 At 30 June 2026 172,335 77,858 102,598 352,791 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2025 215,355 87,227 104,546 407,128 Changes in expected credit losses due to transfer within stages: 89,826 (84,039) (5,787) - Transferred to Stage 1 113,290 (110,248) (3,042) - Transferred to Stage 2 (23,212) 59,694 (36,482) - Transferred to Stage 3 (252) (33,485) 33,737 - Total charge to Statement of Income: (121,307) 103,306 (8,162) (26,163) New exposures 204,397 9,849 671 214,917 Exposures derecognised or matured (173,005) (34,641) (16,805) (224,451) Change in credit risk (152,699) 128,098 7,972 (16,629) Exchange fluctuation (5,518) (1,817) (2,591) (9,926) Other movements (249) (10) (1) (260) At 31 December 2025 178,107 104,667 88,005 370,779 As at 30 June 2026, the gross exposures of loan commitments and financial guarantee contracts that are credit impaired is RM240,529,000 (2025: RM232,502,000) . The Group PART A - EXPLANATORY NOTES (CONTINUED) A19. OTHER LIABILITIES (Continued) Page 25
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PART A - EXPLANATORY NOTES (CONTINUED) - A20(a). INTEREST INCOME 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group Loans, advances and financing - Interest income other than recoveries 3,732,321 4,071,089 7,399,236 8,347,837 - Unwinding income^ 23,768 31,574 46,981 62,772 Money at call and deposit placements with financial institutions 189,267 250,053 363,905 472,274 Reverse repurchase agreements 138,633 98,490 250,946 189,665 Debt instruments at fair value through other comprehensive income 693,418 789,506 1,390,587 1,600,814 Debt instruments at amortised cost 521,847 547,284 1,037,404 1,068,749 Others 46,494 46,765 90,799 91,758 5,345,748 5,834,761 10,579,858 11,833,869 Accretion of discounts less amortisation of premiums (44,310) 5,559 (90,703) 49,029 5,301,438 5,840,320 10,489,155 11,882,898 The Company Money at call and deposit placements with financial institutions 4,506 1,435 5,441 3,651 Debt instruments at fair value through other comprehensive income 6,731 11,668 13,389 23,208 Debt instruments at amortised cost 104,162 83,721 207,179 166,522 115,399 96,824 226,009 193,381 A20(b). INTEREST INCOME FOR FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group Financial investments at fair value through profit or loss 401,095 389,712 787,896 755,289 Reverse repurchase agreements at fair value through profit or loss 364 4,956 2,990 10,922 Loan, advances and financing at fair value through profit or loss 4,199 - 5,094 - 405,658 394,668 795,980 766,211 Accretion of discounts, net of amortisation of premiums 41,213 56,893 62,970 129,356 446,871 451,561 858,950 895,567 A21. INTEREST EXPENSE 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group Deposits and placements of banks and other financial institutions 236,227 316,325 492,263 683,867 Deposits from customers 1,886,963 2,158,426 3,762,162 4,439,810 Repurchase agreements/Collateralised Commodity Murabahah 347,803 427,488 607,993 844,223 Bonds, Sukuk and debentures 103,253 83,171 196,949 161,761 Subordinated obligations 123,809 115,852 245,303 230,672 Financial liabilities designated at fair value through profit or loss 137,116 137,553 280,043 280,868 Negotiable certificates of deposits 5,631 22,603 11,651 53,623 Other borrowings 132,073 161,495 252,884 315,055 13,279 13,676 26,796 27,060 Structured deposits 31,789 42,692 66,868 90,163 Lease liabilities 3,910 4,307 7,246 9,289 Others 1,758 10,094 7,243 21,410 3,023,611 3,493,682 5,957,401 7,157,801 The Company Subordinated obligations 121,639 106,135 241,941 211,103 Other borrowings 40,139 44,036 79,289 87,237 161,778 150,171 321,230 298,340 A22. MODIFICATION LOSS 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group Loss on modification of cash flows 10,352 10,213 18,869 16,088 Recourse obligation on loan and financing sold to Cagamas 2nd quarter ended Six months ended 2nd quarter ended Six months ended 2nd quarter ended Six months ended ^ Unwinding income is interest income earned on credit impaired financial assets 2nd quarter ended Six months ended Page 26
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- 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group (a) Fee and commission income Commissions 394,043 398,645 796,696 820,149 Fee on loans, advances and financing 171,106 191,514 337,742 411,321 Service charges and fees 183,237 156,002 361,171 318,112 Corporate advisory and arrangement fees 2,501 5,670 4,932 6,774 Guarantee fees 21,461 17,795 31,938 32,485 Other fee income 65,517 73,259 135,415 136,718 Placement fees 2,628 2,638 5,719 2,638 Underwriting commission 4,539 4,067 8,661 11,362 845,032 849,590 1,682,274 1,739,559 (b) Fee and commission expense (252,436) (267,901) (494,353) (543,102) Net fee and commission income 592,596 581,689 1,187,921 1,196,457 (c) Other non-interest income (i) Gross dividend income from: In Malaysia - Financial investments at fair value through profit or loss 26,643 17,685 47,383 29,869 1,714 1,600 1,714 1,600 Outside Malaysia - Financial investments at fair value through profit or loss - - 32 - 5,657 1,622 5,657 1,622 34,014 20,907 54,786 33,091 (ii) 196,243 753,861 (1,445,140) 994,149 - Realised (322,165) 192,709 (870,789) 214,525 - Unrealised 518,408 561,152 (574,351) 779,624 (iii) Net gain/(loss) arising from derivative financial instruments 990,158 (2,661,875) 3,116,421 (2,657,710) - Realised 697,645 (479,685) 1,215,780 (188,047) - Unrealised 292,513 (2,182,190) 1,900,641 (2,469,663) (iv) (76,591) (90,260) 352,666 (97,193) - Realised (7,131) 53,538 (14,740) 83,772 - Unrealised (69,460) (143,798) 367,406 (180,965) (v) 16,466 (66,281) (15,787) (64,582) (vi) 59,331 182,708 250,358 242,755 (vii) - 3 - 483 (viii) 2,960 2,432 6,408 5,730 (ix) Brokerage income 15,065 10,408 31,069 21,423 (x) Other non-interest income: Foreign exchange (loss)/gain (349,120) 2,712,125 (507,266) 3,247,832 Rental income 6,903 6,523 10,524 10,857 155 (188) 955 1,219 Net loss on liquidation of subsidiary and associate - - - (1) Gain on disposal of loans, advances and financing 4,987 56,941 5,959 57,758 Gain/(loss) on disposal of foreclosed assets 110 (6,335) (5,124) (26,455) Other non-operating income 126,973 44,372 140,586 49,326 (209,992) 2,813,438 (354,366) 3,340,536 Total other non-interest income 1,027,654 965,341 1,996,415 1,818,682 Net non-interest income 1,620,250 1,547,030 3,184,336 3,015,139 Net gain from redemption of debt instruments at amortised cost Income from asset management and securities services Gain/(loss) on disposal of property, plant and equipment/ assets held for sale Net (loss)/gain arising from financial liability at fair value through profit or loss Net gain/(loss) arising from hedging activities Net gain from sale of investment in debt instruments at fair value through other comprehensive income Net gain/(loss) arising from financial investments at fair value through profit or loss 2nd quarter ended Six months ended PART A - EXPLANATORY NOTES (CONTINUED) A23. NET NON-INTEREST INCOME - Equity instruments at fair value through other comprehensive income - Equity instruments at fair value through other comprehensive income Page 27
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- 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Company (c) Other non-interest income (i) Gross dividend income from: In Malaysia 747,760 829,123 3,618,715 2,588,849 (x) Other non-interest income: Foreign exchange (loss)/gain - (6) 12 (8) Rental income 71 71 142 142 71 65 154 134 Net non-interest income 747,831 829,188 3,618,869 2,588,983 A24. OVERHEADS 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group Personnel costs - Salaries, allowances and bonus 1,174,120 1,250,525 2,409,181 2,512,048 - Pension cost 152,724 131,537 296,863 274,838 - Share-based expense1 8,304 (19,209) 8,304 (13,154) - Overtime 6,357 5,482 12,196 11,182 - Staff incentives and other staff payments 79,247 67,749 159,429 149,937 - Medical expenses 31,409 22,793 64,379 52,757 - Others 88,941 70,414 166,593 130,768 1,541,102 1,529,291 3,116,945 3,118,376 Establishment costs - Depreciation of property, plant and equipment 63,398 68,166 126,379 137,329 - Depreciation of right-of-use assets 55,284 54,484 104,649 110,414 - Amortisation of intangible assets 120,078 118,967 248,776 261,162 - Rental 31,309 33,636 63,209 64,403 - Repair and maintenance 230,470 244,190 477,745 486,775 - Outsourced services 24,506 25,246 45,104 38,271 - Security expenses 17,512 21,947 45,190 46,681 - Others 50,382 38,724 98,902 94,569 592,939 605,360 1,209,954 1,239,604 Marketing expenses - Advertisement 47,020 57,521 77,598 96,732 - Others 56,898 91,651 116,576 144,831 103,918 149,172 194,174 241,563 Administration and general expenses - Legal and professional fees 5,225 53,932 41,378 89,540 - Stationery 8,327 8,913 16,382 17,502 - Postage 8,688 10,795 17,197 19,079 - Communication 4,807 22,892 26,132 49,294 - Incidental expenses on banking operations 22,927 26,870 51,558 50,136 - Others 226,808 143,992 395,816 305,828 276,782 267,394 548,463 531,379 2,514,741 2,551,217 5,069,536 5,130,922 Six months ended 2nd quarter ended 2nd quarter ended 1 All awards under CIMBGH’s long-term incentive plan ("LTIP 1.0"), which was implemented in June 2021, have fully vested on 31 March 2025. LTIP 1.0 remains effective only for the exercise of remaining share options until June 2028, with no new grants to be issued. A new long-term incentive plan ("LTIP 2.0"), comprising share grants to eligible employees of the Group, was implemented in June 2026. Participation in LTIP 2.0 is at the discretion of CIMBGH’s LTIP Committee, with awarded shares to be vested in stages on predetermined dates, subject to continued employment and the fulfilment of performance conditions. PART A - EXPLANATORY NOTES (CONTINUED) A23. NET NON-INTEREST INCOME (Continued) Six months ended - Subsidiary Page 28
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- 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Company Establishment costs - Depreciation of property, plant and equipment 32 - 63 - - Depreciation of investment properties 4 4 9 9 - Repair and maintenance 11 26 23 54 - Outsourced services - 5 16 9 - Others 10 4 20 12 57 39 131 84 Marketing expenses - Advertisement 7 15 13 25 Administration and general expenses - Legal and professional fees 2,477 2,037 2,931 3,158 - Others 8,278 5,719 15,157 11,495 10,755 7,756 18,088 14,653 10,819 7,810 18,232 14,762 A25(a). EXPECTED CREDIT LOSSES ON LOANS, ADVANCES AND FINANCING 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group 761,294 633,221 1,371,309 1,137,697 - Recovered (334,735) (233,308) (601,458) (464,794) - Written off 14,522 8,588 28,501 23,215 441,081 408,501 798,352 696,118 - - - A25(b). OTHER EXPECTED CREDIT LOSSES AND IMPAIRMENT ALLOWANCES MADE/(WRITTEN BACK) 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group (448) 19,573 (2,249) 21,993 (428) (2,789) (12,932) 227 (55) (211) (352) (573) - Other assets 39,894 26,143 55,908 44,241 - Intangible assets 169 - 169 - - Property, plant and equipment 884 - 884 - 40,016 42,716 41,428 65,888 30 June 2026 30 June 2025 30 June 2026 30 June 2025 The Company RM'000 RM'000 RM'000 RM'000 360 (972) 566 (1,018) 5,979 (7,183) 9,403 (7,517) 6,339 (8,155) 9,969 (8,535) Credit impaired loans, advances and financing: Expected credit losses on loans, advances and financing at amortised cost 2nd quarter ended PART A - EXPLANATORY NOTES (CONTINUED) A24. OVERHEADS (CONTINUED) - Debt instrument at fair value through other comprehensive income - Debt instrument at amortised cost 2nd quarter ended Six months ended - Debt instrument at amortised cost - Debt instrument at fair value through other comprehensive income - Money at call and deposits and placements with banks and other financial institutions 2nd quarter ended Six months ended Other expected credit losses and impairment allowances Other expected credit losses and impairment allowances 2nd quarter ended Six months ended Six months ended Page 29
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PART A - EXPLANATORY NOTES (CONTINUED) - A26. DERIVATIVE FINANCIAL INSTRUMENTS Assets Liabilities At 30 June 2026 RM'000 RM'000 RM'000 Trading derivatives Foreign exchange derivatives Currency forward 98,161,465 1,293,039 (904,851) - Less than 1 year 96,423,842 1,274,197 (869,223) - 1 year to 3 years 1,423,484 16,274 (26,505) - More than 3 years 314,139 2,568 (9,123) Currency swaps 579,813,302 5,674,512 (5,223,351) - Less than 1 year 573,232,938 5,620,968 (4,960,006) - 1 year to 3 years 2,534,795 23,724 (87,705) - More than 3 years 4,045,569 29,820 (175,640) Currency spots 12,747,036 11,639 (13,106) - Less than 1 year 12,747,036 11,639 (13,106) Currency options 5,545,561 45,234 (47,580) - Less than 1 year 5,525,790 45,014 (47,580) - 1 year to 3 years 19,771 220 - Cross currency interest rate swaps 138,541,053 3,586,102 (2,988,984) - Less than 1 year 46,854,181 1,176,059 (709,313) - 1 year to 3 years 47,807,375 1,325,768 (1,017,230) - More than 3 years 43,879,497 1,084,275 (1,262,441) 834,808,417 10,610,526 (9,177,872) Interest rate derivative Interest rate swaps 1,021,839,936 3,943,552 (3,778,962) - Less than 1 year 489,547,776 451,847 (426,349) - 1 year to 3 years 275,099,753 1,171,266 (1,112,240) - More than 3 years 257,192,407 2,320,439 (2,240,373) Interest rate futures 8,519,327 4,226 (25,940) - Less than 1 year 7,296,605 3,384 (25,644) - 1 year to 3 years 1,222,722 842 (296) Interest rate options 4,993,689 11,587 (22,172) - Less than 1 year 2,147,511 2,125 (4,384) - 1 year to 3 years 1,042,686 37 (8,363) - More than 3 years 1,803,492 9,425 (9,425) 1,035,352,952 3,959,365 (3,827,074) Equity related derivatives Equity futures 543,748 1,398 (993) - Less than 1 year 543,748 1,398 (993) Equity options 6,316,979 303,672 (354,326) - Less than 1 year 5,419,969 269,916 (351,610) - 1 year to 3 years 811,220 32,625 (1,585) - More than 3 years 85,790 1,131 (1,131) Equity swaps 652,695 54,555 (10,028) - Less than 1 year 271,220 14,268 (2,446) - 1 year to 3 years 381,475 40,287 (7,582) 7,513,422 359,625 (365,347) Fair values Principal amount The Group The following tables summarise the contractual or underlying principal amounts of trading derivatives and financial instruments held for hedging purposes. The principal or contractual amounts of these instruments reflect the volume of transactions outstanding at the end of the reporting period, and do not represent amounts at risk. Trading derivative financial instruments are revalued on a gross position basis and the unrealised gains or losses are reflected in "Derivative Financial Instruments" Assets and Liabilities respectively. Page 30
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- Assets Liabilities At 30 June 2026 RM'000 RM'000 RM'000 Trading derivatives Commodity related derivatives Commodity swaps 3,351,980 344,516 (420,900) - Less than 1 year 3,047,046 335,051 (414,455) - 1 year to 3 years 299,993 9,274 (6,366) - More than 3 years 4,941 191 (79) Commodity futures 205,617 3,149 (16,754) - Less than 1 year 99,285 3,057 (8,866) - 1 year to 3 years 106,332 92 (7,888) Commodity options 5,102,080 32,635 (38,665) - Less than 1 year 5,102,080 32,635 (38,665) 8,659,677 380,300 (476,319) Credit related contract Credit default swaps 2,356,534 14,156 (12,754) - Less than 1 year 579,104 1,515 (763) - 1 year to 3 years 527,852 3,394 (3,554) - More than 3 years 1,249,578 9,247 (8,437) Bond contract Bond Forward 16,755,535 563,675 (310,957) - Less than 1 year 8,350,573 155,858 (164,987) - 1 year to 3 years 3,481,507 225,514 (136,531) - More than 3 years 4,923,455 182,303 (9,439) Hedging derivatives Interest rate swaps 55,026,732 402,164 (288,422) - Less than 1 year 10,750,112 22,786 (14,842) - 1 year to 3 years 14,853,862 81,635 (88,043) - More than 3 years 29,422,758 297,743 (185,537) Currency forward 15,982 434 (71) - Less than 1 year 12,041 367 (24) - 1 year to 3 years 3,828 67 (42) - More than 3 years 113 - (5) Currency swaps 7,753,169 96,710 (222,218) - Less than 1 year 7,059,951 96,710 (182,270) - More than 3 years 693,218 - (39,948) Cross currency interest rate swaps 9,915,472 174,122 (236,176) - Less than 1 year 2,624,066 32,419 (101,511) - 1 year to 3 years 6,845,763 139,856 (116,592) - More than 3 years 445,643 1,847 (18,073) 72,711,355 673,430 (746,887) Total derivative assets/(liabilities) 1,978,157,892 16,561,077 (14,917,210) PART A - EXPLANATORY NOTES (CONTINUED) A26. DERIVATIVE FINANCIAL INSTRUMENTS (Continued) Fair values The Group Principal amount Page 31
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- Assets Liabilities At 31 December 2025 RM'000 RM'000 RM'000 Trading derivatives Foreign exchange derivatives Currency forward 81,203,427 372,334 (1,578,410) - Less than 1 year 79,546,909 343,105 (1,542,297) - 1 year to 3 years 1,376,375 27,646 (16,780) - More than 3 years 280,143 1,583 (19,333) Currency swaps 490,016,433 3,959,598 (3,565,542) - Less than 1 year 483,254,526 3,930,378 (3,244,918) - 1 year to 3 years 2,692,875 16,330 (139,016) - More than 3 years 4,069,032 12,890 (181,608) Currency spots 11,425,685 13,389 (9,638) - Less than 1 year 11,425,685 13,389 (9,638) Currency options 9,295,160 45,480 (67,473) - Less than 1 year 8,143,984 42,463 (56,171) - 1 year to 3 years 1,151,176 3,017 (11,302) Cross currency interest rate swaps 131,743,510 4,804,387 (3,510,312) - Less than 1 year 42,439,255 1,621,907 (890,073) - 1 year to 3 years 49,377,658 1,721,508 (1,058,295) - More than 3 years 39,926,597 1,460,972 (1,561,944) 723,684,215 9,195,188 (8,731,375) Interest rate derivative Interest rate swaps 1,073,936,095 4,705,985 (4,533,487) - Less than 1 year 569,708,075 421,806 (457,887) - 1 year to 3 years 268,818,629 1,376,249 (1,342,644) - More than 3 years 235,409,391 2,907,930 (2,732,956) Interest rate futures 4,561,749 8,728 (930) - Less than 1 year 3,749,492 8,728 (920) - 1 year to 3 years 812,257 - (10) Interest rate options 3,639,625 11,744 (14,956) - Less than 1 year 1,086,623 1,887 (3) - 1 year to 3 years 756,255 41 (5,137) - More than 3 years 1,796,747 9,816 (9,816) 1,082,137,469 4,726,457 (4,549,373) Equity related derivatives Equity futures 239,167 19 (460) - Less than 1 year 239,167 19 (460) Equity options 5,205,864 250,683 (356,391) - Less than 1 year 4,488,904 236,154 (353,695) - 1 year to 3 years 631,702 13,641 (1,808) - More than 3 years 85,258 888 (888) Equity swaps 635,343 38,391 (18,765) - Less than 1 year 128,487 13,702 (2,920) - 1 year to 3 years 506,856 24,689 (15,845) 6,080,374 289,093 (375,616) PART A - EXPLANATORY NOTES (CONTINUED) A26. DERIVATIVE FINANCIAL INSTRUMENTS (Continued) Fair values The Group Principal amount Page 32
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- Assets Liabilities At 31 December 2025 RM'000 RM'000 RM'000 Trading derivatives Commodity related derivatives Commodity swaps 5,616,022 156,397 (155,181) - Less than 1 year 3,076,809 93,100 (89,714) - 1 year to 3 years 2,539,213 63,297 (65,467) Commodity futures 249,612 1,141 (13,021) - Less than 1 year 235,818 1,135 (12,100) - 1 year to 3 years 13,794 6 (921) Commodity options 7,448,197 183,853 (174,260) - Less than 1 year 7,434,957 183,406 (173,984) - 1 year to 3 years 13,240 447 (276) 13,313,831 341,391 (342,462) Credit related contract Credit default swaps 2,416,050 14,858 (18,786) - Less than 1 year 731,477 1,700 (3,665) - 1 year to 3 years 494,272 3,279 (3,347) - More than 3 years 1,190,301 9,879 (11,774) Total return swaps 19,900 - (436) - 1 year to 3 years 19,900 - (436) 2,435,950 14,858 (19,222) Bond contract Bond forward 11,533,935 118,529 (881,665) - Less than 1 year 4,461,393 26,812 (175,026) - 1 year to 3 years 4,480,299 64,362 (643,782) - More than 3 years 2,592,243 27,355 (62,857) Hedging derivatives Interest rate swaps 59,080,497 425,777 (361,214) - Less than 1 year 13,379,298 19,921 (10,819) - 1 year to 3 years 20,173,233 116,794 (144,254) - More than 3 years 25,527,966 289,062 (206,141) Currency forward 490,345 - (38,946) - Less than 1 year 488,671 - (38,884) - 1 year to 3 years 1,561 - (58) - More than 3 years 113 - (4) Currency swaps 7,060,014 147,606 (77,928) - Less than 1 year 6,369,389 147,606 (41,065) - More than 3 years 690,625 - (36,863) Cross currency interest rate swaps 6,729,474 6,666 (313,806) - Less than 1 year 2,617,116 1,609 (115,605) - 1 year to 3 years 3,235,192 5,057 (131,446) - More than 3 years 877,166 - (66,755) 73,360,330 580,049 (791,894) Total derivative assets/(liabilities) 1,912,546,104 15,265,565 (15,691,607) PART A - EXPLANATORY NOTES (CONTINUED) A26. DERIVATIVE FINANCIAL INSTRUMENTS (Continued) Principal amount The Group Fair values Page 33
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-PART A - EXPLANATORY NOTES (CONTINUED) A26. DERIVATIVE FINANCIAL INSTRUMENTS (Continued) The Group's derivative financial instruments are subject to market risk, credit risk and liquidity risk, as follows: Market Risk Market risk is defined as any fluctuation in the value arising from changes in value of market risk factors such as interest rates, currency exchange rates, credit spreads, equity prices, commodity prices and their associated volatility. The contractual amounts provide only a measure of involvement in these types of transactions and do not represent the amounts subject to market risk. The Group's risk management department monitors and manages market risk exposure via stress testing of the Group's Value-at-Risk (VaR) model, in addition to reviewing and analysing its treasury trading strategy, positions and activities vis-à-vis changes in the financial market, monitoring limit usage, assessing limit adequacy, and verifying transaction prices. Credit Risk Credit risk arises when counterparties to derivative contracts, such as interest rate swaps, are not able to or willing to fulfil their obligation to pay the Group the positive fair value or receivable resulting from the execution of contract terms. As at 30 June 2026, the amount of credit risk in the Group, measured in terms of the cost to replace the profitable contracts, was RM16,561,077,000 (2025: RM15,265,565,000). This amount will increase or decrease over the life of the contracts, mainly as a function of maturity dates and market rates or prices. Liquidity Risk Liquidity risk on derivatives is the risk that the derivative position cannot be closed out promptly. Exposure to liquidity risk is reduced through contracting derivatives where the underlying items are widely traded. Cash requirements of the derivatives Cash requirements of the derivatives may arise from margin requirements to post cash collateral with counterparties as fair value moves beyond the agreed upon threshold limits in the counterparties' favour, or upon downgrade in the Bank's credit ratings. As at 30 June 2026, the Group has posted cash collateral of RM5,238,327,000 (2025: RM5,126,340,000) on their derivative contracts. There have been no changes since the end of the previous financial year in respect of the following: a) the types of derivative financial contracts entered into and the rationale for entering into such contracts, as well as the expected benefits accruing from these contracts; b) the risk management policies in place for mitigating and controlling the risks associated with these financial derivative contracts; c) the hedging policies in respect of foreign exchange and interest/profit rate exposures; and d) the related accounting policies. The above information, policies and procedures in respect of derivative financial instruments of the Group are disclosed in the audited financial statements for the financial year ended 31 December 2025 and the Risk Management section of the 2025 Annual Report. Page 34
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PART A - EXPLANATORY NOTES (CONTINUED) - A27. COMMITMENTS AND CONTINGENCIES Principal Principal Amount Amount RM'000 RM'000 The Group Credit-related Direct credit substitutes 4,647,916 4,744,913 Certain transaction-related contingent items 7,525,975 7,995,927 Short-term self-liquidating trade-related contingencies 5,812,147 4,983,218 Obligations under underwriting agreement 428,428 286,479 Irrevocable commitments to extend credit - maturity not exceeding 1 year 111,555,320 108,653,587 - maturity exceeding 1 year 33,153,903 34,784,548 Miscellaneous commitments and contingencies 9,058,402 522,823 Total credit-related commitments and contingencies 172,182,091 161,971,495 Treasury-related Foreign exchange related contracts - less than 1 year 744,479,845 634,285,535 - 1 year to 5 years 86,679,288 85,007,395 - more than 5 years 21,333,907 18,671,118 852,493,040 737,964,048 Interest rate related contracts - less than 1 year 509,742,004 587,923,488 - 1 year to 5 years 468,721,797 446,662,120 - more than 5 years 111,915,883 106,632,358 1,090,379,684 1,141,217,966 Equity related contracts - less than 1 year 6,234,937 4,856,558 - 1 year to 5 years 1,278,485 1,223,816 7,513,422 6,080,374 Credit related contracts - less than 1 year 579,104 751,377 - 1 year to 5 years 1,539,581 1,451,504 - more than 5 years 237,849 233,069 2,356,534 2,435,950 Commodity related contracts - less than 1 year 8,248,411 10,747,584 - 1 year to 5 years 411,266 2,566,247 8,659,677 13,313,831 Bond contracts - less than 1 year 8,350,573 4,461,393 - 1 year to 5 years 5,541,498 5,813,602 - more than 5 years 2,863,464 1,258,940 16,755,535 11,533,935 Total treasury-related commitments and contingencies 1,978,157,892 1,912,546,104 2,150,339,983 2,074,517,599 Irrevocable commitments to extend credit : - maturity not exceeding 1 year 3,000,000 2,100,000 3,000,000 2,100,000 31 December 202530 June 2026 Included under irrevocable commitments to extend credit are the amounts related to the Restricted Agency Investment Account (refer to Note A13(i) (c) for more details), as follows: In the normal course of business, the Group enters into various commitments and incur certain contingent liabilities with legal recourse to their customers. These commitments and contingencies are not secured over the Group's assets except for certain financial assets at fair value through profit or loss being pledged as credit support assets for certain over-the-counter derivative contracts. Page 35
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PART A - EXPLANATORY NOTES (CONTINUED) - A28. CAPITAL ADEQUACY The capital adequacy ratios of the Group and its banking subsidiaries are computed as follows: The capital adequacy framework applicable to the Malaysian banking entities is based on the Bank Negara Malaysia (“BNM”) Capital Adequacy Framework (“CAF”) (Capital Components)/Capital Adequacy Framework for Islamic Banks ("CAFIB") (Capital Components), of which the latest revision was issued on 14 June 2024. The revised guidelines took effect on 14 June 2024 for all banking institutions and financial holding companies and sets out the regulatory capital requirements concerning capital adequacy ratios and components of eligible regulatory capital in compliance with Basel III. On 5 February 2020, BNM issued the policy document on Domestic Systemically Important Banks (D-SIB) Framework, which sets out BNM’s assessment methodology to identify D-SIBs in Malaysia, following which CIMB Group Holdings Berhad has been identified as a D-SIB. A D-SIB is required to maintain additional capital buffers to regulatory capital requirements that include a higher loss absorbency (HLA) requirement which came into effect on 31 January 2021. The applicable HLA requirements will be in accordance to the list of D- SIBs published and updated by BNM on an annual basis. The risk-weighted assets of the Bank Group and the Bank are computed in accordance with the Capital Adequacy Framework (Basel II - Risk-Weighted Assets), of which the latest revision was issued on 18 December 2023. The Internal Ratings Based (“IRB”) Approach adopted by CIMB Bank and CIMB Islamic Bank is applied for the major credit exposures with retail exposures on Advanced IRB approach and non-retail exposures on Foundation IRB approach. The remaining credit exposures and Market Risk are on the Standardised Approach. As for CIMB Investment Bank Group, the Standardised Approach is applied for Credit Risk and Market Risk. With effect from 1 January 2025, Operational Risk for CIMB Bank, CIMB Islamic Bank and CIMB Investment Bank Group is based on Standardised Approach as stipulated by Capital Adequacy Framework (Operational Risk) issued by BNM on 15 December 2023. The capital adequacy ratios of CIMB Thai Bank are based on the Bank of Thailand's (BOT) Notification No. SorNorSor. 12/2555 Re: Regulations on Supervision of Capital for Commercial Banks, dated 8 November 2012. Credit Risk and Market Risk are based on Standardised Approach while Operational Risk is based on Basic Indicator Approach. The capital adequacy ratios of Bank CIMB Niaga are based on Otoritas Jasa Keuangan's (OJK) requirements. Credit Risk, Market Risk and Operational Risk are based on Standardised Approach. The Capital Adequacy Ratios of CIMB Bank PLC are based on National Bank of Cambodia (NBC) Prakas B7-024-745, B7-023-337, B7- 023-338, B7-024-471 and B7-024-299. Credit Risk and Operational Risk are based on Standardised Approach while Market risk is based on Simplified Standardised approach. The capital adequacy ratio of CIMB Bank (Vietnam) Ltd. is calculated and managed according to local regulations as per the requirement of State Bank of Vietnam (SBV) in Circular 41/2016/TT-NHNN (dated 30 December 2016), which requires banks and branches of foreign banks to maintain the minimum CAR at 8% which covers credit, market and operational risks. Page 36
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PART A - EXPLANATORY NOTES (CONTINUED) - A28. CAPITAL ADEQUACY (Continued) (a) The capital adequacy ratios of the Group is as follows: The Group Before deducting proposed dividend Common equity tier 1 ratio 14.458% Tier 1 ratio 15.031% Total capital ratio 17.961% After deducting proposed dividend Common equity tier 1 ratio 13.911% Tier 1 ratio 14.484% Total capital ratio 17.413% (b) The breakdown of risk-weighted assets ("RWA") by each major risk category is as follows: The Group RM'000 Credit risk (1) 315,747,802 Market risk 29,297,629 Large exposure risk requirements 1,403,001 Operational risk 43,301,290 Total risk-weighted assets 389,749,722 (1) The RWA for credit risk relating to the Restricted Agency Investment Account are as follows: The Group RM'000 Under Restricted Agency Investment Account arrangement 1,341,419 (c) Components of Common Equity Tier 1, Additional Tier 1 and Tier 2 capital are as follows: The Group RM’000 Common Equity Tier 1 capital Ordinary share capital 29,867,667 Other reserves 40,090,783 Qualifying non-controlling interests 501,210 Less: Proposed dividends (2,133,954) Common Equity Tier 1 capital before regulatory adjustments 68,325,706 Less: Regulatory adjustments Goodwill (6,004,259) Intangible assets (1,844,644) Deferred tax assets (1,398,672) Investment in capital instruments of unconsolidated financial and insurance/takaful entities (2,295,296) Regulatory reserve (2,531,488) Others (35,067) Common Equity Tier 1 capital after regulatory adjustments 54,216,280 Additional Tier 1 capital Perpetual subordinated capital securities 2,150,000 Qualifying capital instruments held by third parties 84,615 2,234,615 Less: Regulatory adjustments Investments in own Additional Tier 1 capital instruments - Additional Tier 1 capital after regulatory adjustments 2,234,615 Total Tier 1 capital 56,450,895 30 June 2026 Page 37
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PART A - EXPLANATORY NOTES (CONTINUED) - A28. CAPITAL ADEQUACY (Continued) (c) Components of Common Equity Tier 1, Additional Tier 1 and Tier 2 capital are as follows (Continued): The Group RM'000 Tier 2 capital Subordinated obligations 9,400,000 Qualifying capital instruments held by third parties 80,867 Surplus of eligible provisions over expected loss 453,009 General provisions √ 1,483,717 Tier 2 capital before regulatory adjustments 11,417,593 Less: Regulatory adjustments Investments in own Tier 2 capital instruments - Total Tier 2 capital 11,417,593 Total capital 67,868,488 (d) The capital adequacy of the banking subsidiary companies of the Group are as follows: CIMB Bank Group CIMB Bank ** CIMB Islamic Bank CIMB Investment Bank Group CIMB Thai Bank Bank CIMB Niaga CIMB Bank PLC CIMB Bank (Vietnam) Ltd Before deducting proposed dividend Common equity tier 1 ratio 14.839% 13.930% 15.125% 65.516% 15.620% 21.503% 15.449% 45.046% Tier 1 ratio 15.206% 14.316% 15.600% 65.516% 15.620% 21.503% 15.449% 45.046% Total capital ratio 18.722% 18.059% 18.580% 65.516% 19.988% 22.637% 18.614% 45.494% After deducting proposed dividend Common equity tier 1 ratio 14.100% 12.781% 14.719% 65.516% 15.620% 21.503% 15.449% 45.046% Tier 1 ratio 14.467% 13.166% 15.193% 65.516% 15.620% 21.503% 15.449% 45.046% Total capital ratio 17.983% 16.910% 18.174% 65.516% 19.988% 22.637% 18.614% 45.494% ** Includes the operations of CIMB Bank (L) Limited. √ Total Capital of CIMB Group as at 30 June 2026 has excluded general provisions/portfolio impairment allowances on impaired loans restricted from Tier 2 capital of RM859 million. Page 38
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PART A - EXPLANATORY NOTES (CONTINUED) - A28. CAPITAL ADEQUACY (Continued) (a) The capital adequacy ratios of the Group is as follows: The Group Before deducting proposed dividend Common equity tier 1 ratio 14.902% Tier 1 ratio 15.486% Total capital ratio 18.611% After deducting proposed dividend Common equity tier 1 ratio 14.325% Tier 1 ratio 14.909% Total capital ratio 18.034% (b) The breakdown of risk-weighted assets ("RWA") by each major risk category is as follows: The Group RM'000 Credit risk (1) 311,579,742 Market risk 27,357,943 Large exposure risk requirements 1,349,742 Operational risk 42,869,347 Total risk-weighted assets 383,156,774 (1) The RWA for credit risk relating to the Restricted Agency Investment Account are as follows: The Group RM'000 Under Restricted Agency Investment Account arrangement 1,550,186 (c) Components of Common Equity Tier 1, Additional Tier 1 and Tier 2 capital are as follows: The Group RM’000 Common Equity Tier 1 capital Ordinary share capital 29,774,000 Other reserves 40,587,115 Qualifying non-controlling interests 536,093 Less: Proposed dividends (2,209,973) Common Equity Tier 1 capital before regulatory adjustments 68,687,235 Less: Regulatory adjustments Goodwill (6,134,805) Intangible assets (1,757,671) Deferred tax assets (1,267,254) Investment in capital instruments of unconsolidated financial and insurance/takaful entities (2,217,937) Regulatory reserve (2,399,918) Others (22,495) Common Equity Tier 1 capital after regulatory adjustments 54,887,155 Additional Tier 1 capital Perpetual subordinated capital securities 2,150,000 Qualifying capital instruments held by third parties 88,722 2,238,722 Less: Regulatory adjustments Investments in own Additional Tier 1 capital instruments - Additional Tier 1 capital after regulatory adjustments 2,238,722 Total Tier 1 capital 57,125,877 31 December 2025 Page 39
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PART A - EXPLANATORY NOTES (CONTINUED) - A28. CAPITAL ADEQUACY (Continued) (c) Components of Common Equity Tier 1, Additional Tier 1 and Tier 2 capital are as follows (Continued): The Group RM’000 Tier 2 capital Subordinated obligations 9,400,000 Qualifying capital instruments held by third parties 84,817 Surplus of eligible provisions over expected loss 1,009,867 General provisions √ 1,479,334 Tier 2 capital before regulatory adjustments 11,974,018 Less: Regulatory adjustments Investments in own Tier 2 capital instruments - Total Tier 2 capital 11,974,018 Total capital 69,099,895 (d) The capital adequacy of the banking subsidiary companies of the Group are as follows: CIMB Bank Group^ CIMB Bank **^ CIMB Islamic Bank CIMB Investment Bank Group CIMB Thai Bank Bank CIMB Niaga CIMB Bank PLC CIMB Bank (Vietnam) Ltd Before deducting proposed dividend Common equity tier 1 ratio 15.202% 14.356% 14.863% 81.827% 16.825% 23.441% 14.415% 42.701% Tier 1 ratio 15.578% 14.756% 15.350% 81.827% 16.825% 23.441% 14.415% 42.701% Total capital ratio 19.259% 18.775% 18.105% 81.827% 21.384% 24.542% 17.631% 43.125% After deducting proposed dividend Common equity tier 1 ratio 14.582% 13.383% 14.863% 69.535% 16.825% 23.441% 14.415% 42.701% Tier 1 ratio 14.959% 13.783% 15.350% 69.535% 16.825% 23.441% 14.415% 42.701% Total capital ratio 18.639% 17.803% 18.105% 69.535% 21.384% 24.542% 17.631% 43.125% ** Includes the operations of CIMB Bank (L) Limited. √ ^ The Directors have proposed a single tier special dividend of RM1,000 million in respect of the financial year ended 31 December 2025. The proposed single tier special dividend was approved by the Board of Directors on 29 January 2026. On 29 January 2026, the Directors have approved the proposed new issuance of 159,950,181 ordinary shares by CIMB Bank at an issue price of RM6.25 per ordinary share. The issuance is made in satisfaction of a dividend payable. The proposed single tier special dividend and the proposed share issuance of new shares, collectively, do not have an impact on the capital ratios of CIMB Bank. Total Capital of CIMB Group as at 31 December 2025 has excluded general provisions/portfolio impairment allowances on impaired loans restricted from Tier 2 capital of RM1,095 million. Page 40
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PART A - EXPLANATORY NOTES (CONTINUED) - A29. SEGMENTAL REPORT Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker is the person or group that allocates resources to and assesses the performance of the operating segments of an entity. The Group has determined the Group Executive Committee as its chief operating decision-maker. Segment information is presented in respect of the Group’s business segment and geographical segment. All inter-segment transactions are conducted on an arm’s length basis and on normal commercial terms not more favourable than those generally available to the public. The business segment results are prepared based on the Group’s internal management reporting, which reflect the organisation’s management reporting structure. Business segment reporting Definition of segments: The Group has four major operation divisions that form the basis on which the Group reports its segment information. Consumer Banking Consumer Banking provides everyday banking solutions to individual customers covering both conventional and Islamic financial products and services such as residential property loans, non-residential property loans, secured personal loans, motor vehicle financing, credit cards, unsecured personal financing, wealth management, bancassurance, remittance and foreign exchange, deposits and internet banking services. Commercial Banking Commercial Banking offers products and services for customer segments comprising small and medium-scale enterprises (“SMEs”) and mid-sized corporations. Their products and services include banking credit facilities, trade financing, cash management, online business banking platform, remittance and foreign exchange, as well as general deposit products. Wholesale Banking Wholesale Banking comprises Investment Banking, Corporate Banking, Treasury and Markets, Transaction Banking, Equities and Private Banking. Investment Banking includes end-to-end client coverage and advisory services. Client coverage focuses on marketing and delivering solutions to corporate and financial institutional clients whereas advisory offers financial advisory services to corporations on issuance of equity and equity-linked products, debt restructuring, initial public offerings, secondary offerings and general corporate advisory. Corporate Banking offers a broad spectrum of both conventional and Islamic funding solutions ranging from trade, working capital lines and capital expenditure to leveraging, merger and acquisition, leveraged and project financing. Corporate Banking’s client managers partner with product specialists within the Group to provide a holistic funding solution, from cash management, trade finance, foreign exchange, custody and corporate loans, to derivatives, structured products and debt capital market. Treasury focuses on treasury activities and services which include foreign exchange, money market, derivatives and trading of capital market instruments. It includes the Group’s equity derivative, which develops and issues new equity derivative instruments such as structured warrants and over-the-counter options to provide investors with alternative investment avenues. Transaction Banking comprises Trade Finance and Cash Management which provide various trade facilities and cash management solutions. Page 41
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PART A - EXPLANATORY NOTES (CONTINUED) - A29. SEGMENTAL REPORT (Continued) Wholesale Banking (Continued) The Equities business/unit provides broking services to corporate, institutional and retail clients. Private Banking offers a full suite of wealth management solutions to high net worth individuals with access to a complete range of private banking services, extending from investment to securities financing to trust services. CIMB Digital Assets & Group Funding CIMB Digital Assets comprises CIMB’s portfolio of digital businesses and ventures, which includes Touch ‘n Go and TNG Digital (collectively Touch ‘n Go Group), as well as CIMB’s digital banking businesses in the Philippines and Vietnam. This segment focuses on value creation in these franchises through equity and non-equity partnerships, in addition to driving strategy, growth and overseeing the execution of these businesses. Group Funding encompasses a wide range of activities from capital, balance sheet and fixed income investments and management, as well as the funding and incubation of corporate ventures and projects. Page 42
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PART A - EXPLANATORY NOTES (CONTINUED) - A29. SEGMENTAL REPORT (Continued) CIMB Consumer Commercial Wholesale Digital Assets & Banking Banking Banking Group Funding Total RM'000 RM'000 RM'000 RM'000 RM'000 30 June 2026 Net interest income - after modification loss - External income 2,466,998 571,121 1,383,654 950,062 5,371,835 - Inter-segment (expense)/income (95,781) 500,382 (203,147) (201,454) - 2,371,217 1,071,503 1,180,507 748,608 5,371,835 Income from Islamic Banking operations 938,000 652,230 379,259 446,694 2,416,183 Net non-interest income 1,133,615 324,204 1,534,572 191,945 3,184,336 Net income 4,442,832 2,047,937 3,094,338 1,387,247 10,972,354 Overheads (2,409,954) (1,009,160) (1,159,006) (491,416) (5,069,536) of which: - Depreciation of property, plant and equipment (33,947) (1,640) (6,837) (83,955) (126,379) - Amortisation of intangible assets (79,422) (5,584) (51,306) (112,464) (248,776) Profit before expected credit losses 2,032,878 1,038,777 1,935,332 895,831 5,902,818 Expected credit losses (made)/written back on loans, advances and financing (772,373) 20,602 194,349 (240,930) (798,352) Expected credit losses written back/(made) for commitments and contingencies 11,534 (9,357) 13,369 (4) 15,542 Other expected credit losses and impairment allowances (made)/written back (20,307) (12,800) 12,992 (21,313) (41,428) Segment results 1,251,732 1,037,222 2,156,042 633,584 5,078,580 Share of results of joint ventures 2,870 - - 79,458 82,328 Share of results of associates - - - (2,465) (2,465) Profit before taxation and zakat 1,254,602 1,037,222 2,156,042 710,577 5,158,443 % of profit before taxation and zakat 24.3 20.1 41.8 13.8 100.0 Taxation and zakat (1,232,103) Profit for the financial period 3,926,340 Page 43
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PART A - EXPLANATORY NOTES (CONTINUED) - A29. SEGMENTAL REPORT (Continued) CIMB Consumer Commercial Wholesale Digital Assets & Banking Banking Banking Group Funding Total RM'000 RM'000 RM'000 RM'000 RM'000 30 June 2025 Net interest income - after net modification gain - External income 2,361,113 588,814 1,843,644 811,005 5,604,576 - Inter-segment income/(expense) 158,962 504,501 (645,423) (18,040) - 2,520,075 1,093,315 1,198,221 792,965 5,604,576 Income from Islamic Banking operations 981,959 619,725 416,982 462,388 2,481,054 Net non-interest income 994,684 338,720 1,486,504 195,231 3,015,139 Net income 4,496,718 2,051,760 3,101,707 1,450,584 11,100,769 Overheads (2,515,271) (1,053,105) (1,174,930) (387,616) (5,130,922) of which: - Depreciation of property, plant and equipment (41,898) (1,816) (4,947) (88,668) (137,329) - Amortisation of intangible assets (63,143) (7,049) (50,846) (140,124) (261,162) Profit before expected credit losses 1,981,447 998,655 1,926,777 1,062,968 5,969,847 Expected credit losses (made)/written back on loans, advances and financing (501,324) (66,876) 97,151 (225,069) (696,118) Expected credit losses written back/(made) for commitments and contingencies 28,461 (7,421) 25,796 10 46,846 Other expected credit losses and impairment allowances made (2,080) (2,867) (34,905) (26,036) (65,888) Segment results 1,506,504 921,491 2,014,819 811,873 5,254,687 Share of results of joint ventures (12,028) - - 27,742 15,714 Share of results of associates - - - 4,228 4,228 Profit before taxation and zakat 1,494,476 921,491 2,014,819 843,843 5,274,629 % of profit before taxation and zakat 28.3 17.5 38.2 16.0 100.0 Taxation and zakat (1,316,715) Profit for the financial period 3,957,914 Page 44
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PART A - EXPLANATORY NOTES (CONTINUED) - A29. SEGMENTAL REPORT (Continued) CIMB Consumer Commercial Wholesale Digital Assets & Banking Banking Banking Group Funding Total RM'000 RM'000 RM'000 RM'000 RM'000 30 June 2026 Group Segment assets 241,612,295 73,220,340 330,753,282 121,586,021 767,171,938 Investment in associates and joint ventures 154,643 - - 2,303,798 2,458,441 241,766,938 73,220,340 330,753,282 123,889,819 769,630,379 Unallocated assets - - - - 25,220,817 Total assets 241,766,938 73,220,340 330,753,282 123,889,819 794,851,196 Segment liabilities 218,518,748 99,568,040 338,109,497 39,621,166 695,817,451 Unallocated liabilities - - - - 27,352,212 Total liabilities 218,518,748 99,568,040 338,109,497 39,621,166 723,169,663 Other segment items Capital expenditure 148,892 11,649 137,788 242,040 540,369 Investment in joint ventures 154,643 - - 2,251,978 2,406,621 Investment in associates - - - 51,820 51,820 CIMB Consumer Commercial Wholesale Digital Assets & Banking Banking Banking Group Funding Total RM'000 RM'000 RM'000 RM'000 RM'000 31 December 2025 Group Segment assets 240,548,942 73,141,877 322,403,738 117,742,591 753,837,148 Investment in associates and joint ventures 151,773 - - 2,228,748 2,380,521 240,700,715 73,141,877 322,403,738 119,971,339 756,217,669 Unallocated assets - - - - 22,506,721 Total assets 240,700,715 73,141,877 322,403,738 119,971,339 778,724,390 Segment liabilities 219,677,778 100,780,164 318,148,614 41,747,649 680,354,205 Unallocated liabilities - - - - 26,462,419 Total liabilities 219,677,778 100,780,164 318,148,614 41,747,649 706,816,624 Other segment items Capital expenditure 341,574 22,830 122,167 642,047 1,128,618 Investment in joint ventures 151,773 - - 2,174,619 2,326,392 Investment in associates - - - 54,129 54,129 Page 45
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PART A - EXPLANATORY NOTES (CONTINUED) - A30. FAIR VALUE ESTIMATION Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Determination of fair value and fair value hierarchy The fair value hierarchy has the following levels: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Inputs to the valuation methodology include: Quoted prices for similar assets and liabilities in active markets; or Quoted prices for identical or similar assets and liabilities in non-active markets; or Inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - One or more inputs to the valuation methodology are unobservable and significant to the fair value measurement. Assets/liabilities are classified as Level 1 when the valuation is based on quoted prices for identical assets or liabilities in active markets. Assets/liabilities are regarded as being quoted in an active market if the prices are readily available from a published and reliable source and those prices represent actual and regularly occurring market transactions on an arm’s length basis. When fair value is determined using quoted prices of similar assets/liabilities in active markets or quoted prices of identical or similar assets and liabilities in non-active markets, such assets/liabilities are classified as Level 2. In cases where quoted prices are generally not available, the Group determines fair value based upon valuation techniques that use market parameters as inputs. Most valuation techniques employ observable market data, including but not limited to yield curves, equity prices, volatilities and foreign exchange rates. Assets/liabilities are classified as Level 3 if their valuations incorporate significant inputs that are not based on observable market data. Such inputs are determined based on observable inputs of a similar nature, historical observations or other analytical techniques. If prices or quotes are not available for an instrument or a similar instrument, fair value will be established by using valuation techniques or Mark-to-Model. Judgement may be required to assess the need for valuation adjustments to appropriately reflect unobservable parameters. The valuation models shall also consider relevant transaction data such as maturity. The inputs are then benchmarked and extrapolated to derive the fair value. Valuation Model Review and Approval ● Fair valuation of financial instruments is determined either through Mark-to-Market or Mark-to-Model methodology, as appropriate; ● Market Risk Management is mandated to perform mark-to-market, mark-to-model and rate reasonableness verification. Market price and/or rate sources for Mark-to-Market are validated by Market Risk Management as part and parcel of market data reasonableness verification; ● Valuation methodologies for the purpose of determining Mark-to-Model prices will be verified by Group Risk Management Quantitative analysts before submitting to the Group Market and Conduct Risks Committee ("GMCRC") for approval; ● Mark-to-Model process shall be carried out by Market Risk Management in accordance with the approved valuation methodologies. Group Risk Management Quantitative analysts are responsible for independent evaluation and validation of the Group’s financial models used for valuation; ● Group Risk Management Quantitative analysts are the guardian of the financial models and valuation methodologies. Market rate sources and model inputs for the purpose of Mark-to-Model must be verified by Group Risk Management Quantitative analysts and approved by Regional Head, Market Risk Management and/or the GMCRC; ● Model risk and unobservable parameter reserve must be considered to provide for the uncertainty of the model assumptions; ● The Group’s policy is to recognise transfers into and transfers out of fair value hierarchy levels as of the date of the event or change in circumstances that caused the transfer; and ● Independent price verification process shall be carried out by Market Risk Management to ensure that financial assets/liabilities are recorded at fair value. Page 46
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- (i). The Group Level 1 Level 2 Level 3 Total 30 June 2026 RM'000 RM'000 RM'000 RM'000 Recurring fair value measurements Financial assets Financial investments at fair value through profit or loss - Money market instruments 6,726,351 45,730,627 274,477 52,731,455 - Quoted securities 3,340,963 - - 3,340,963 - Unquoted securities - 9,336,046 1,321,643 10,657,689 Debt instruments at fair value through other comprehensive income - Money market instruments 10,113,808 28,432,226 - 38,546,034 - Unquoted securities - 45,136,405 - 45,136,405 Equity instruments at fair value through other comprehensive income - Quoted securities 102,619 - 81,277 183,896 - Unquoted securities - 73,415 296,044 369,459 Derivative financial instruments - Trading derivatives 5,811 15,579,555 302,281 15,887,647 - Hedging derivatives - 673,430 - 673,430 Total 20,289,552 144,961,704 2,275,722 167,526,978 Financial liabilities Derivative financial instruments - Trading derivatives 144,381 13,770,659 255,283 14,170,323 - Hedging derivatives - 746,887 - 746,887 Financial liabilities at fair value through profit or loss - 17,752,659 - 17,752,659 Total 144,381 32,270,205 255,283 32,669,869 Fair Value The Group Level 1 Level 2 Level 3 Total 31 December 2025 RM'000 RM'000 RM'000 RM'000 Recurring fair value measurements Financial assets Reverse repurchased agreements at fair value through profit or loss - 182,946 - 182,946 Financial investments at fair value through profit or loss - Money market instruments 5,616,883 45,204,101 273,451 51,094,435 - Quoted securities 2,737,578 - - 2,737,578 - Unquoted securities - 9,600,311 1,268,161 10,868,472 Debt instruments at fair value through other comprehensive income - Money market instruments 11,171,657 31,271,130 - 42,442,787 - Unquoted securities - 42,885,896 - 42,885,896 Equity instruments at fair value through other comprehensive income - Quoted securities 101,901 - 118,565 220,466 - Unquoted securities - 85,580 295,530 381,110 Derivative financial instruments - Trading derivatives 8,738 14,424,185 252,593 14,685,516 - Hedging derivatives - 580,049 - 580,049 Total 19,636,757 144,234,198 2,208,300 166,079,255 Financial liabilities Derivative financial instruments - Trading derivatives 103,416 14,523,621 272,676 14,899,713 - Hedging derivatives - 791,894 - 791,894 Financial liabilities at fair value through profit or loss - 13,183,149 - 13,183,149 Total 103,416 28,498,664 272,676 28,874,756 * the quoted security is subject to trading restriction. PART A - EXPLANATORY NOTES (CONTINUED) A30. FAIR VALUE ESTIMATION (Continued) Fair Value The following table represents the Group's and the Company's financial assets and financial liabilities measured at fair value and classified by level with the following fair value hierarchy as at 30 June 2026 and 31 December 2025. * * Page 47
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- (i). The Company Level 1 Level 2 Level 3 Total 30 June 2026 RM'000 RM'000 RM'000 RM'000 Recurring fair value measurements Financial assets Debt instruments at fair value through other comprehensive income - Unquoted securities - 612,482 - 612,482 Total - 612,482 - 612,482 The Company Level 1 Level 2 Level 3 Total 31 December 2025 RM'000 RM'000 RM'000 RM'000 Recurring fair value measurements Financial assets Debt instruments at fair value through other comprehensive income - Unquoted securities - 614,441 - 614,441 Total - 614,441 - 614,441 PART A - EXPLANATORY NOTES (CONTINUED) A30. FAIR VALUE ESTIMATION (Continued) Fair Value Fair Value The following table represents the Group's and Company's financial assets and financial liabilities measured at fair value and classified by level with the following fair value hierarchy as at 30 June 2026 and 31 December 2025. (Continued) Page 48
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- (ii). Financial assets at fair value through profit or loss Derivative financial instruments Derivative financial instruments Money market instruments and unquoted securities Quoted securities Unquoted securities Trading derivatives Trading derivatives 2026 RM'000 RM'000 RM'000 RM'000 RM’000 RM’000 RM’000 At 1 January 1,541,612 118,565 295,530 252,593 2,208,300 (272,676) (272,676) Total gains recognised in Statement of Income 54,264 - - 47,490 101,754 16,167 16,167 Total (losses)/gains recognised in Other Comprehensive Income - (11,847) 984 - (10,863) - - Purchases 133 - - 12,075 12,208 (266,677) (266,677) Sales and redemptions (1,064) - - - (1,064) - - Settlements - - - (9,281) (9,281) 267,305 267,305 Transfer out of Level 3 - (20,492) @ - - (20,492) - - Exchange fluctuation 1,175 (4,949) (470) (596) (4,840) 598 598 At 30 June 1,596,120 81,277 296,044 302,281 2,275,722 (255,283) (255,283) Total gains recognised in Statement of Income for the financial period ended 30 June 2026 under: - net non-interest income 54,264 - - 47,490 101,754 16,167 16,167 Total (losses)/gains recognised in Other Comprehensive Income for the financial period ended 30 June 2026 under "fair value reserves" - (11,847) 984 - (10,863) - - Change in unrealised gains/(losses) recognised in Statement of Income relating to assets held on 30 June 2026 under "net non-interest income" 54,264 - - 407,593 461,857 (113,403) (113,403) @ PART A - EXPLANATORY NOTES (CONTINUED) A30. FAIR VALUE ESTIMATION (Continued) Financial Assets represent quoted security that was released upon the resumption of trading restriction Total TotalEquity instruments at fair value through other comprehensive income Financial Liabilities The following represents the changes in Level 3 instruments for the financial period/year ended 30 June 2026 and 31 December 2025 for the Group. Page 49
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- (ii). Financial assets at fair value through profit or loss Derivative financial instruments Derivative financial instruments Money market instruments and unquoted securities Quoted securities Unquoted securities Trading derivatives Trading derivatives 2025 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 At 1 January 1,539,675 - 283,408 95,311 1,918,394 (154,751) (154,751) Total gains/(losses) recognised in Statement of Income 41,476 - - 157,709 199,185 (63,803) (63,803) Total gains recognised in Other Comprehensive Income - 34,171 12,684 - 46,855 - - Purchases 122 - 266 14,870 15,258 (424,745) (424,745) Sales and redemptions (7,898) - - - (7,898) - - Settlements - - - (8,732) (8,732) 364,068 364,068 Transfers into Level 3 - 86,003 * - - 86,003 - - Exchange fluctuation (31,763) (1,609) (828) (6,565) (40,765) 6,555 6,555 At 31 December 1,541,612 118,565 295,530 252,593 2,208,300 (272,676) (272,676) Total gains/(losses) recognised in Statement of Income for the financial year ended 31 December 2025 under: - net non-interest income 41,767 - - 157,709 199,476 (63,803) (63,803) Total gains recognised in Other Comprehensive Income for the financial year ended 31 December 2025 under "fair value reserves" - 34,171 12,684 - 46,855 - - Change in unrealised gains/(losses) recognised in Statement of Income relating to assets held on 31 December 2025 under "net non-interest income" 41,807 - - 527,157 568,964 (313,420) (313,420) * PART A - EXPLANATORY NOTES (CONTINUED) A30. FAIR VALUE ESTIMATION (Continued) the quoted security is subject to trading restriction. Financial Assets Equity instruments at fair value through other comprehensive income Total Total Financial Liabilities The following represents the changes in Level 3 instruments for the financial period/year ended 30 June 2026 and 31 December 2025 for the Group. (Continued) Page 50
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PART A - EXPLANATORY NOTES (CONTINUED) - A31. OPERATIONS OF ISLAMIC BANKING A31a. UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2026 30 June 2026 31 December 2025 Note RM'000 RM'000 ASSETS Cash and short-term funds 5,777,784 12,225,592 Reverse Collateralised Commodity Murabahah 4,317,632 1,681,048 Deposits and placements with banks and other financial institutions 2,866,082 787,353 Financial investments at fair value through profit or loss 7,253,845 3,972,798 Debt instruments at fair value through other comprehensive income 13,936,788 12,025,025 Debt instruments at amortised cost 17,539,960 14,989,552 Islamic derivative financial instruments 919,317 1,346,809 Financing, advances and other financing/loans A31d 162,816,301 163,261,118 Other assets 5,067,854 4,151,977 Deferred tax assets 256,854 219,472 Tax recoverable 183,202 202,819 Amount due from conventional operations 28,580,626 24,903,367 Statutory deposits with central banks 1,549,469 1,753,303 Property, plant and equipment 12,217 8,851 Right-of-use assets 6,822 2,068 Goodwill 136,000 136,000 Intangible assets 14,459 14,085 TOTAL ASSETS 251,235,212 241,681,237 LIABILITIES Deposits from customers A31e 134,402,125 132,218,461 Investment accounts of customers A31f 35,984,177 32,291,771 Deposits and placements of banks and other financial institutions 8,167,832 9,419,922 Collateralised Commodity Murabahah 4,720,397 3,300,207 Investment accounts due to designated financial institutions A31g 2,726,378 2,800,834 Financial liabilities designated at fair value through profit or loss A31h 3,136,874 2,167,804 Islamic derivative financial instruments 766,822 1,191,350 Bills and acceptances payable 74,914 45,983 Other liabilities 26,401,038 24,549,032 Lease liabilities 2,391 208 Recourse obligation on loans and financing sold to Cagamas 4,260,471 3,651,597 Amount due to conventional operations 1,793,927 1,989,231 Provision for taxation and zakat 28 46 Deferred tax liabilities - 227 Sukuk 8,462,245 8,528,486 Subordinated Sukuk 2,014,921 1,714,781 TOTAL LIABILITIES 232,914,540 223,869,940 Ordinary share capital 1,000,000 1,000,000 Islamic banking funds 55,000 55,000 Perpetual preference shares 350,000 350,000 Reserves 16,672,241 16,160,090 18,077,241 17,565,090 Non-controlling interests 243,431 246,207 TOTAL ISLAMIC BANKING CAPITAL FUNDS 18,320,672 17,811,297 TOTAL LIABILITIES AND ISLAMIC BANKING CAPITAL FUNDS 251,235,212 241,681,237 RESTRICTED AGENCY INVESTMENT ACCOUNT(*) 16,081,728 16,289,779 TOTAL ISLAMIC BANKING ASSETS 267,316,940 257,971,016 * The Group The disclosure is in accordance with the requirements of Bank Negara Malaysia's Guideline on Financial Reporting for Islamic Banking Institutions Page 51
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PART A - EXPLANATORY NOTES (CONTINUED) - A31b. UNAUDITED CONSOLIDATED STATEMENTS OF INCOME FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 Income derived from investment of depositors' funds and others 1,765,897 2,003,226 3,445,976 3,874,992 Income derived from investment of investment account 437,003 430,446 900,099 795,034 Net income derived from investment of shareholders' funds 370,682 119,183 661,480 407,362 Expected credit losses (made)/written back on financing, advances and other financing/loans (366,599) 9,024 (448,865) (161,566) Expected credit losses (made)/written back for commitments and contingencies (1,702) 3,106 (3,141) 7,694 Other expected credit losses and impairment allowances (made)/written back (262) 1,964 (2,509) (936) Total distributable income 2,205,019 2,566,949 4,553,040 4,922,580 Income attributable to depositors and others (1,131,089) (1,158,939) (2,185,391) (2,326,832) Profit distributed to investment account holder (291,141) (251,419) (560,228) (491,594) Total net income 782,789 1,156,591 1,807,421 2,104,154 Other operating expenses (404,189) (382,743) (811,939) (767,708) Profit before taxation and zakat 378,600 773,848 995,482 1,336,446 Taxation and zakat (73,230) (148,744) (190,140) (248,851) Profit for the financial period 305,370 625,104 805,342 1,087,595 Profit for the financial period attributable to: Owners of the Parent 300,772 616,112 791,712 1,069,679 Non-controlling interests 4,598 8,992 13,630 17,916 305,370 625,104 805,342 1,087,595 - - - - 2nd quarter ended Six months ended The Group Page 52
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PART A - EXPLANATORY NOTES (CONTINUED) - A31c. 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 Profit for the financial period 305,370 625,104 805,342 1,087,595 Other comprehensive income/(expense): Items that will not be reclassified subsequently to profit or loss Fair value changes on financial liabilities designated at fair value attributable to own credit risk 9,276 (246) 9,806 (895) 9,276 (246) 9,806 (895) Items that may be reclassified subsequently to profit or loss Debt instruments at fair value through other comprehensive income (102) 46,614 (50,391) 71,020 - Net gain/(loss) from change in fair value 4,083 85,930 (51,413) 125,763 - Realised gain transferred to statement of income on disposal (3,493) (23,487) (16,240) (34,206) - Changes in expected credit losses (534) (998) 1,112 1,072 - Income tax effects (158) (14,831) 16,150 (21,609) Exchange fluctuation reserve (115,507) (98,296) (202,471) (207,866) Other comprehensive expense for the financial period, net of tax (106,333) (51,928) (243,056) (137,741) Total comprehensive income for the financial period 199,037 573,176 562,286 949,854 Total comprehensive income for the financial period attributable to: Owners of the Parent 404,394 571,715 764,758 948,273 Non-controlling interests (205,357) 1,461 (202,472) 1,581 199,037 573,176 562,286 949,854 - - - - Income from Islamic operations (per page 2) Total net income 782,789 1,156,591 1,807,421 2,104,154 Add: Expected credit losses made/(written back) on financing, advances and other financing/loans 366,599 (9,024) 448,865 161,566 Add: Expected credit losses made/(written back) for commitments and contingencies 1,702 (3,106) 3,141 (7,694) Add: Other expected credit losses and impairment allowances made/(written back) 262 (1,964) 2,509 936 1,151,352 1,142,497 2,261,936 2,258,962 Elimination for transaction with conventional operations 76,122 124,248 154,247 222,092 1,227,474 1,266,745 2,416,183 2,481,054 UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE FINANCIAL PERIOD ENDED 30 JUNE 2026 The Group 2nd quarter ended Six months ended Page 53
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PART A - EXPLANATORY NOTES (CONTINUED) - A31d. FINANCING, ADVANCES AND OTHER FINANCING/LOANS (Continued) (i) By type and Shariah contract 30 June 2026 Loan contract Murabahah Bai' Bithaman Ajil Bai' al-'Inah Bai' al-Dayn Tawarruq Bai' Salam Ijarah Muntahiah Bi al-Tamlik * Al-Ijarah Thumma al- Bai' # Mudharabah Musharakah Qard Ujrah Kafalah Total At amortised cost RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 Cash line^ - - - - 2,176,648 - - - - - 8,966 - - 2,185,614 Term financing House Financing 69,627 2,788,534 - - 56,748,504 - 826,323 - - 4,956,399 - - - 65,389,387 Syndicated Financing - - - - 1,972,195 - - - - - - - - 1,972,195 Hire purchase receivables 103,595 - - - - - - 22,480,894 - - - - - 22,584,489 Other term financing 1,340,856 461,957 597,393 - 50,323,339 - 24,291 - 119,232 4,271,811 794,547 - - 57,933,426 Lease receivable - - - - - - 228,067 - - - - - - 228,067 Bills receivable - - - 770,085 1,512,916 192,796 - - - - - - - 2,475,797 Islamic trust receipts - - - - 15,760 - - - - - 14,819 - - 30,579 Claims on customers under acceptance credits - - - - 1,264,327 - - - - - - - 74,914 1,339,241 Staff financing - - - - 357,551 - - - - 26,620 - - - 384,171 Revolving credits - - - - 8,457,341 - - - - 881,270 - - - 9,338,611 Credit card receivables - - - - 893,516 - - - - - 477,822 - - 1,371,338 Gross financing, advances and other financing/loans, at amortised cost 1,514,078 3,250,491 597,393 770,085 123,722,097 192,796 1,078,681 22,480,894 119,232 10,136,100 1,296,154 - 74,914 165,232,915 Less: Expected credit losses (2,416,614) Total net financing, advances and other financing/loans 162,816,301 The Group Profit sharing contractsLease-based contractsSale-based contracts Others Page 54
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PART A - EXPLANATORY NOTES (CONTINUED) - A31d. FINANCING, ADVANCES AND OTHER FINANCING/LOANS (Continued) (i) By type and Shariah contract (Continued) 31 December 2025 Loan contract Murabahah Bai' Bithaman Ajil Bai' al-'Inah Bai' al-Dayn Tawarruq Bai' Salam Ijarah Muntahiah Bi al-Tamlik * Al-Ijarah Thumma al- Bai' # Mudharabah Musharakah Qard Ujrah Kafalah Total At amortised cost RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 Cash line^ - - - - 2,061,399 - - - - - 7,499 - - 2,068,898 Term financing - House Financing 80,636 2,937,740 - - 55,098,871 - 855,210 - - 5,490,099 - - - 64,462,556 Syndicated Financing - - - - 2,098,092 - - - - - - - - 2,098,092 Hire purchase receivables 189,792 - - - - - - 21,643,050 - - - - - 21,832,842 Other term financing 1,307,345 520,977 679,647 - 50,079,473 - 25,830 - 116,345 5,083,566 608,399 - - 58,421,582 Lease receivable - - - - - - 280,162 - - - - - - 280,162 Bills receivable - - - 326,384 1,452,217 267,693 - - - - - - - 2,046,294 Islamic trust receipts - - - - 17,609 - - - - - 33,130 - - 50,739 Claims on customers under acceptance credits - - - - 1,297,961 - - - - - - - 45,983 1,343,944 Staff financing - - - - 358,176 - - - - 29,494 - - - 387,670 Revolving credits - - - - 10,316,846 - - - - 891,918 - - - 11,208,764 Credit card receivables - - - - - - - - - - 496,558 825,866 - 1,322,424 Gross financing, advances and other financing/loans, at amortised cost 1,577,773 3,458,717 679,647 326,384 122,780,644 267,693 1,161,202 21,643,050 116,345 11,495,077 1,145,586 825,866 45,983 165,523,967 Less: Expected credit losses (2,262,849) Total net financing, advances and other financing/loans 163,261,118 ^ Includes current account in excess * The beneficial owner of the asset belongs to the subsidiaries of CIMB Group. The ownership of the asset will be transferred to the customer via sale at the end of the Ijarah financing. 163,261,118 # CIMB Islamic is the owner of the asset. The ownership of the asset will be transferred to the customer via sale at the end of the Ijarah financing. The Group OthersProfit sharing contractsLease-based contractsSale-based contracts Page 55
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PART A - EXPLANATORY NOTES (CONTINUED) - A31d. FINANCING, ADVANCES AND OTHER FINANCING/LOANS (Continued) (i) By type and Shariah contract (Continued) 30 June 2026 31 December 2025 RM'000 RM'000 Gross financing, advances and other financing/loans - At amortised cost 165,232,915 165,523,967 - - c) Movement of Qard financing 30 June 2026 31 December 2025 RM'000 RM'000 At 1 January 1,145,586 840,079 New disbursement 914,974 816,124 Repayment (690,433) (408,902) Exchange fluctuation (73,973) (101,715) At 30 June/ 31 December 1,296,154 1,145,586 Sources and uses of Qard Financing: Sources of Qard fund: Depositors' fund 1,295,416 1,144,981 Shareholders' fund 738 605 1,296,154 1,145,586 Uses of Qard fund: - - Personal use 1,287,484 1,138,570 Business use 8,670 7,016 1,296,154 1,145,586 - - (ii) By geographical distribution 30 June 2026 31 December 2025 RM'000 RM'000 Malaysia 146,137,083 145,219,234 Indonesia 12,570,229 13,984,806 Singapore 4,798,757 5,049,088 China 86,329 51,249 Other countries 1,640,517 1,219,590 Gross financing, advances and other financing/loans 165,232,915 165,523,967 - - (a) During the financial period, the Group has undertaken fair value hedges on the profit rate risk of RM Nil (2025: RM Nil ) financing using profit rate swaps. (b) Included in financing, advances and other financing/loans are exposures to Restricted Profit Sharing Investment Accounts (“RPSIA”), as part of an arrangement between CIMB Islamic Bank and CIMB Bank Berhad. CIMB Bank Berhad is exposed to risks and rewards on RPSIA financing and will account for all the expected credit losses arising thereon. The Group As at 30 June 2026, the gross exposure and expected credit losses relating to RPSIA financing are RM2,727,012,000 (2025: RM2,801,569,000) and RM209,000 (2025: RM198,000) respectively, which are recognised in the Financial Statements of CIMB Bank Berhad. The Group The Group Page 56
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- (iii) By economic sector 30 June 2026 31 December 2025 RM'000 RM'000 Primary agriculture 2,724,667 2,194,299 Mining and quarrying 539,731 447,242 Manufacturing 6,553,508 6,761,615 Electricity, gas and water supply 1,705,711 4,016,072 Construction 5,577,663 5,768,169 Transport, storage and communications 4,539,317 4,822,432 Education, health and others 2,782,541 3,665,637 Wholesale and retail trade, and restaurants and hotels 13,721,825 12,453,780 Finance, insurance/takaful, real estate and business activities 18,591,669 18,866,434 Household 102,627,795 100,273,607 Others 5,868,488 6,254,680 165,232,915 165,523,967 - - (iv) Credit impaired financing, advances and other financing/loans by geographical distributions 30 June 2026 31 December 2025 RM'000 RM'000 Malaysia 1,976,510 1,625,203 Indonesia 356,592 477,837 Singapore 11,974 24,979 Other countries 90,798 88,218 Gross impaired financing, advances and other financing/loans 2,435,874 2,216,237 - - (v) Credit impaired financing, advances and other financing/loans by economic sector 30 June 2026 31 December 2025 RM'000 RM'000 Primary agriculture 9,301 12,842 Mining and quarrying 31,400 30,496 Manufacturing 56,689 53,654 Electricity, gas and water supply 14,694 1,145 Construction 209,880 306,171 Transport, storage and communications 11,878 13,003 Education, health and others 20,670 20,684 Wholesale and retail trade, and restaurants and hotels 177,649 155,467 Finance, insurance/takaful, real estate and business activities 224,759 143,507 Household 1,470,275 1,268,331 Others 208,679 210,937 2,435,874 2,216,237 - - The Group PART A - EXPLANATORY NOTES (CONTINUED) A31d. FINANCING, ADVANCES AND OTHER FINANCING/LOANS (Continued) The Group The Group Page 57
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- (vi) Movements in the expected credit losses for financing, advances and other financing/loans are as follows: 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 Financing, advances and other financing/loans at amortised cost At 1 January 2026 568,685 604,326 1,089,838 2,262,849 Changes in expected credit losses due to transfer within stages: 133,905 (165,790) 31,177 (708) Transferred to Stage 1 211,466 (200,230) (11,236) - Transferred to Stage 2 (75,151) 299,859 (225,416) (708) Transferred to Stage 3 (2,410) (265,419) 267,829 - Total charge to Statement of Income: (117,550) 188,596 485,699 556,745 New financial assets originated 28,684 72,694 1,282 102,660 Financial assets that have been derecognised (26,273) (70,464) - (96,737) Writeback in respect of full recoveries - - (12,918) (12,918) Change in credit risk (119,961) 186,366 497,335 563,740 Write-offs - - (373,953) (373,953) Exchange fluctuation (1,234) (8,589) (19,739) (29,562) Other movements - - 5,374 5,374 At 30 June 2026 583,806 618,543 1,214,265 2,416,614 12-month expected credit losses (Stage 1) Lifetime expected credit losses - not credit impaired (Stage 2) Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 RM'000 RM'000 At 1 January 2025 705,975 683,498 1,124,946 2,514,419 Changes in expected credit losses due to transfer within stages: 238,814 (149,929) (88,885) - Transferred to Stage 1 441,864 (418,266) (23,598) - Transferred to Stage 2 (199,688) 634,124 (434,436) - Transferred to Stage 3 (3,362) (365,787) 369,149 - Total charge to Statement of Income: (365,609) 94,256 896,145 624,792 New financial assets originated 114,609 76,723 3,970 195,302 Financial assets that have been derecognised (77,512) (158,153) - (235,665) Writeback in respect of full recoveries - - (33,979) (33,979) Change in credit risk (402,706) 175,686 926,154 699,134 Write-offs - (930) (796,598) (797,528) Disposal of financing, advances and other financing/loans - - (1,145) (1,145) Exchange fluctuation (10,495) (22,569) (60,561) (93,625) Other movements - - 15,936 15,936 At 31 December 2025 568,685 604,326 1,089,838 2,262,849 PART A - EXPLANATORY NOTES (CONTINUED) A31d. FINANCING, ADVANCES AND OTHER FINANCING/LOANS (Continued) The Group The Group Page 58
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PART A - EXPLANATORY NOTES (CONTINUED) - A31d. FINANCING, ADVANCES AND OTHER FINANCING/LOANS (Continued) (vii) Movements in impaired financing, advances and other financing/loans Gross carrying amount movement of financing, advances and other financing/loans at amortised cost classified as credit impaired: Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 At 1 January 2026 2,216,237 2,216,237 Transfer within stages 736,859 736,859 New financial assets originated 3,082 3,082 Write-offs (373,953) (373,953) Amount fully recovered (45,368) (45,368) Other changes in financing, advances and other financing/loans (61,506) (61,506) Transfer to related companies (8,681) (8,681) Exchange fluctuation (30,796) (30,796) At 30 June 2026 2,435,874 2,435,874 Lifetime expected credit losses - credit impaired (Stage 3) Total RM'000 RM'000 At 1 January 2025 2,216,271 2,216,271 Transfer within stages 998,359 998,359 New financial assets originated 6,550 6,550 Write-offs (796,598) (796,598) Amount fully recovered (115,939) (115,939) Other changes in financing, advances and other financing/loans (23,407) (23,407) Disposal of financing, advances and other financing/loans (1,145) (1,145) Exchange fluctuation (67,854) (67,854) At 31 December 2025 2,216,237 2,216,237 30 June 2026 31 December 2025 Ratio of credit impaired financing to total financing, advances and other financing/loans 1.47% 1.34% The Group The Group The Group Page 59
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PART A - EXPLANATORY NOTES (CONTINUED) - A31e. DEPOSITS FROM CUSTOMERS (i) By type of deposits 30 June 2026 31 December 2025 RM'000 RM'000 Savings deposit 15,573,528 15,809,929 Wadiah 705,529 785,524 Mudharabah 2,727,501 2,887,381 Commodity Murabahah (via Tawarruq arrangement) * 12,140,498 12,137,024 Demand deposit 32,364,873 29,997,503 Wadiah 2,264,656 1,854,988 Qard 24,361,319 21,649,660 Mudharabah 1,520,566 1,968,095 Commodity Murabahah (via Tawarruq arrangement) * 4,218,332 4,524,760 Term deposit 80,874,417 80,578,048 Commodity Murabahah Deposits-i (via Tawarruq arrangement) 49,063,981 45,101,633 Fixed Deposits-i (via Tawarruq arrangement)* 30,912,385 33,347,201 Negotiable Islamic Debt Certificate (NIDC) Hybrid (Bai Bithamin Ajil (BBA) and Bai al-Dayn) 898,051 2,129,214 Fixed Deposit-i 4,392,130 4,774,155 Mudharabah 4,392,130 4,774,139 Commodity Murabahah - 16 Specific investment account 24,720 25,121 Mudharabah 24,720 25,121 Others 1,172,457 1,033,705 Qard 1,172,457 1,033,705 134,402,125 132,218,461 - - *Included Qard contract of RM4,826,475,000 (2025: RM4,415,724,000) (ii) By maturity structures of term deposits and investment account are as follows: 30 June 2026 31 December 2025 RM'000 RM'000 Due within six months 70,890,585 67,563,645 Six months to less than one year 13,467,016 16,228,787 One year to less than three years 921,847 1,573,061 Three years to less than five years 1,371 1,308 Five years and more 10,448 10,523 85,291,267 85,377,324 - - (iii) By type of customer 30 June 2026 31 December 2025 RM'000 RM'000 Government and statutory bodies 12,601,406 9,574,862 Business enterprises 52,521,229 48,412,587 Individuals 41,166,922 45,119,084 Others 28,112,568 29,111,928 134,402,125 132,218,461 - - The Group The Group The Group Page 60
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PART A - EXPLANATORY NOTES (CONTINUED) - A31f. INVESTMENT ACCOUNTS OF CUSTOMERS (i) By type of investment 30 June 2026 31 December 2025 RM'000 RM'000 Unrestricted investment accounts (Mudharabah) - without maturity Special Mudharabah Investment Account 2,441,607 2,338,694 Daily Investment Account-i 258,927 301,223 - with maturity Term Investment Account-i 32,197,521 28,808,082 Unrestricted investment accounts (Wakalah) - without maturity Daily Investment Account-i 1,086,122 843,772 35,984,177 32,291,771 - - (ii) The underlying assets funded through the investment accounts 30 June 2026 31 December 2025 RM'000 RM'000 House financing 10,532,382 8,423,022 Hire purchase receivables 18,058,247 16,738,096 Other term financing 7,339,949 7,066,871 Miscellaneous Other Assets 53,599 63,782 35,984,177 32,291,771 (iii) Maturity structures of investment accounts 30 June 2026 31 December 2025 RM'000 RM'000 Due within six months 13,765,615 30,940,497 Six months to less than one year 21,991,773 1,337,761 One year to less than three years 226,789 13,513 35,984,177 32,291,771 (iv) By type of customers 30 June 2026 31 December 2025 RM'000 RM'000 Government and statutory bodies 13,412 5,310 Business enterprises 3,925,029 3,593,958 Individuals 31,134,051 27,827,550 Others 911,685 864,953 35,984,177 32,291,771 The Group The Group The Group The Group The underlying assets for the investments are hire purchase, house financing,other term financing and marketable securities. Page 61
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PART A - EXPLANATORY NOTES (CONTINUED) - A31g. INVESTMENT ACCOUNTS DUE TO DESIGNATED FINANCIAL INSTITUTIONS 30 June 2026 31 December 2025 RM'000 RM'000 Restricted investment accounts Mudharabah 2,726,378 2,800,834 By type of counterparty Licensed banks 2,726,378 2,800,834 - - A31h. FINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS 30 June 2026 31 December 2025 RM'000 RM'000 Deposits from customers - structured investments 3,136,874 2,167,804 The Group The Group The Group has issued structured investments, and has designated them at fair value in accordance with MFRS 9. The Group has the ability to do this when designating these instruments at fair value reduces an accounting mismatch and this is managed by the Group on the basis of its fair value, or include terms that have substantive derivative characteristics. The carrying amount of the financial liabilities designated at fair value through profit or loss of the Group as at 30 June 2026 was RM117,261,000 (2025: RM27,968,000) lower than the contractual amount at maturity. The underlying assets for the investments are deposit placement with financial institutions, syndicated term financing, revolving credit and other term financing. Page 62
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PART A - EXPLANATORY NOTES (CONTINUED) - A32. CREDIT TRANSACTIONS AND EXPOSURES WITH CONNECTED PARTIES The Group 30 June 2026 31 December 2025 RM'000 RM'000 Outstanding credit exposures with connected parties 22,602,414 23,628,253 Percentage of outstanding credit exposures to connected parties as a proportion of total credit exposures 3.3% 3.6% Percentage of outstanding credit exposures to connected parties which is impaired or in default 0.0% 0.0% Page 63
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Part B - Explanatory Notes Pursuant to Appendix 9B of the Listing Requirements of Bursa Malaysia Securities Berhad B1. GROUP PERFORMANCE REVIEW (i) CIMB Group 1H26 Y-o-Y Performance 30 June 2026 30 June 2025 RM'mil RM'mil RM'mil % Key Profit or Loss Items: Operating income 10,972 11,101 (129) (1.2) Profit before taxation and zakat 5,158 5,275 (117) (2.2) Net profit for the financial period attributable to Owners of the Parent 3,855 3,862 (7) (0.2) Variance The Group Six months ended CIMB Group Holdings Berhad (“CIMB” or “the Group”) reported profit before tax (“PBT”) of RM5.16 billion and net profit of RM3.86 billion for the six month ended 30 June 2026. Total operating income was 1.2% lower YoY at RM10.97 billion from RM11.10 billion in 1H25 attributed to lower NII from weaker NIM, partially offset by growth in NOII from increased wealth, treasury client sales and other income. Operating expenses declined 1.2% YoY, while provisions rose 15.2% due to higher overlays and absence of model-related writebacks in 1H25. This brought about 1H26 PBT decreasing 2.2% YoY to RM5.16 million and an ROE of 11.0%. The net profit up 1.2% quarter-on-quarter (“QoQ”) to RM1.94 billion from the first quarter ended 31 March 2026 (“1Q26”), supported by broad-based performance across all businesses. The Group delivered an annualised return on average equity (“ROE”) of 11.2%, an improvement of 20bps QoQ while earnings per share (“EPS”) stood at 17.9 sen for the quarter. The Group declared an all-cash first interim dividend of 19.65 sen per share for 1H26, based on a consistent payout ratio of 55%, translating to a total dividend payout of RM2.1 billion. Operating income grew 2.8% QoQ to RM5.56 billion, with growth in both net interest income (“NII”) and non-interest income (“NOII”). NOII increased 6.0% QoQ to RM1.83 billion, driven by higher franchise fees and sustained client sales momentum. NII rose 1.3% QoQ to RM3.73 billion underpinned by assets and loans growth of 2.2% and 1.1% respectively, on a constant currency basis, offsetting the moderate net interest margin (“NIM”) contraction. The Group is expecting NIM pressures to progressively ease, supported by loan repricing in Indonesia and continued growth in lower-cost deposits across its key markets. On a constant currency basis, total deposits grew 2.5% QoQ, funding the Group’s asset growth. The Group continued to simplify processes, strengthen execution and maintain cost discipline to ensure a simpler, better and faster organisation. Operating expenses declined 1.6% QoQ, contributing to a 200bps improvement in cost-to-income ratio (“CIR”) to 45.2% for the quarter. At the same time, the Group continued to invest in technology, data and AI capabilities as key enablers of long-term growth, efficiency and customer experience improvements. Asset quality remains broadly stable, with gross impaired loan (“GIL”) ratio recording all-time low of 1.6% as at Jun-26. Capital and liquidity positions were robust, with Common Equity Tier 1 (“CET1”) ratio at 14.0%^, providing sufficient capacity to absorb potential headwinds and support future growth. Forward30 progress CIMB remains focused on capturing opportunities arising from structural shifts across ASEAN, particularly in AI and data centre, wealth, and cross-border trade. The Group continues to prioritise strategic cross-border corridors through investments, payments and affluent connectivity initiatives. These include the Johor- Singapore Special Economic Zone, (“JS-SEZ”) and ASEAN Financial Passport, China-ASEAN partnership and the establishment of an ASEAN Corporate Hub in Singapore. Transaction Banking remains to be a key focus for the Group, supported by the regional roll-out of the CIMB OCTO Biz app. At the same time, the Group continues to reallocate capital away from underperforming businesses and double down on its differentiated digital proposition at scale, by combining the strengths of its universal bank and TNG Group, by leveraging on each other’s platforms. TNG Group continued to outperform in 1H26, with total profit growing more than 100% year-on-year. CIMB remains committed to shape the future of banking. The Group successfully completed Malaysia’s first pilot of tokenised deposit to subscribe for its tokenised sukuk which raised RM1.38 billion from 12 institutional investors, as part of its RM1.68 billion sukuk issuance. This milestone showcased the potential of digital asset innovation to enhance existing processes, deliver better outcomes for customers and support the continued development of Malaysia’s financial infrastructure to lead in the next era of finance. ^ Includes unaudited profits and proposed dividend ** ** Page 64
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Part B - Explanatory Notes Pursuant to Appendix 9B of the Listing Requirements of Bursa Malaysia Securities Berhad (CONTINUED) B1. GROUP PERFORMANCE REVIEW (CONTINUED) (i) CIMB Group 1H26 Y-o-Y Performance (Continued) (ii) CIMB Group 2Q26 vs. 2Q25 Performance 30 June 2026 30 June 2025 RM'mil RM'mil RM'mil % Key Profit or Loss Items: Operating income 5,562 5,602 (40) (0.7) Profit before taxation and zakat 2,607 2,648 (41) (1.5) Net profit for the financial period attributable to Owners of the Parent 1,938 1,889 49 2.6 Variance The Group Quarter ended Group Consumer Banking PBT declined by 16.0% YoY from higher provisions with the absence of ECL model-related writebacks in 1H25, coupled with lower NIMs. Consumer loans grew 1.7% YoY (+3.6% on constant currency basis) driven by Malaysia and Singapore. Deposits declined 0.6% YoY from Thailand and Singapore but was +2.4% on constant currency basis, supported by Malaysia and Indonesia. Group Commercial Banking delivered 12.6% YoY PBT growth attributed to provision writebacks from Indonesia and lower expenses. Commercial loans declined marginally by 0.1% YoY but grew 3.3% YoY on a constant currency basis. Deposits increased 3.6% (+7.2% on constant currency basis) with growth recorded across all key operating markets. Group Wholesale Banking recorded a 7.0% YoY improvement in PBT, underpinned by lower expenses and higher provision writebacks. Corporate Banking income was lower in the quarter, but Treasury & Markets revenues remained robust. Wholesale loans grew 4.0% YoY (+8.9% on constant currency) driven by Malaysia and Thailand, while deposits grew 15.5% YoY mainly from Singapore and Thailand. CIMB Digital Assets & Group Funding PBT decreased 16.0% YoY on the back of higher transformation-related expenses in Group Funding, partially offset by a stronger profit contribution from TNG Digital (TNGD). The digital businesses continued to perform steadily with TNGD’s total payment value (TPV) rising 68.8% YoY to RM157 billion. On a YoY basis, 2Q26 operating income declined 0.7% as NII was impacted by weaker NIM, while NOII maintained a positive trajectory on the back of Wealth and Treasury Client Sales income growth. Consumer Banking PBT declined 8.2% YoY to RM650 million due to higher provisions, partially offset by operating income growth. Commercial Banking’s PBT was 10.5% lower YoY from lower NOII and an uptick in provisions. Wholesale banking PBT grew 24.9% YoY underpinned by stronger NOII and increased writebacks. CIMB Digital Assets & Group Funding PBT fell 37.0% YoY largely attributed to transformation-related expenses in Group Funding. In totality, the Group’s 2Q26 PBT was 1.5% lower, while net profit rose 2.6% YoY. *@ *@ ^^ ^ ** Page 65
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Part B - Explanatory Notes Pursuant to Appendix 9B of the Listing Requirements of Bursa Malaysia Securities Berhad (CONTINUED) B1. GROUP PERFORMANCE REVIEW (CONTINUED) (iii) CIMB Group 2Q26 vs. 1Q26 Performance 30 June 2026 31 March 2026 RM'mil RM'mil RM'mil % Key Profit or Loss Items: Operating income 5,562 5,410 152 2.8 Profit before taxation and zakat 2,607 2,551 56 2.2 Net profit for the financial period attributable to Owners of the Parent 1,938 1,916 22 1.2 B2. PROSPECTS FOR THE CURRENT FINANCIAL YEAR Variance Total operating income increased 2.8% QoQ to RM5.56 billion from RM5.41 billion in 1Q26 from a combination of stronger NOII (higher fees and other income), and improved NII driven by healthy asset growth despite weaker NIM. Consumer Banking PBT rose 7.4% QoQ to RM650 million compared to RM605 million previously on the back of disciplined cost management and robust wealth income. Commercial Banking PBT declined 28.3% QoQ to RM433 million compared to RM604 million in 1Q26, due to the absence of writebacks and normalisation of provisions in Malaysia and Indonesia. Wholesale Banking recorded a strong PBT growth of 31.3% QoQ to RM1,224 million compared to RM932 million in 1Q26 supported by healthy asset growth and good recoveries in Singapore and Indonesia. CIMB Digital Assets & Group Funding PBT recorded a 26.8% QoQ decline mainly from increased transformation-related expenses, while TNGD continued its positive growth trajectory. Overall, the Group’s 2Q26 PBT and net profit were higher by 2.2% and 1.2% QoQ, respectively. The Group Quarter ended The Group maintains a cautious perspective regarding the macroeconomic and business landscape for the second half of 2026. This outlook is shaped by a persistently uncertain economic and geopolitical environment, where external factors such as volatile energy prices, shifting trade policies, global conflicts, and an evolving interest rate environment continue to present challenges. Whilst the Group recognises that external pressures will continue to present headwinds for business operations, regional demand across the Group’s key operating markets remains relatively resilience. In response to these conditions, the Group will concentrate efforts on executing the Forward30 strategies. Particular attention will be given to optimising funding and deposit costs, expanding cross-selling within prudent balance sheet growth strategies, and maintaining responsible cost management. Additionally, the Group will pursue disciplined capital allocation, preserve asset quality, and champion its sustainability proposition. Central to the Group’s strategy is the enhancement of digital capabilities and operational resilience. These efforts are fundamental to delivering sustainable, long- term value for shareholders, ensuring the Group remains well-positioned in a challenging and constantly evolving environment. *** ** Page 66
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- B3. TAXATION AND ZAKAT 30 June 2026 30 June 2025 30 June 2026 30 June 2025 RM'000 RM'000 RM'000 RM'000 The Group Major components of tax expense and zakat : Current tax 511,713 950,554 1,217,011 1,214,493 Deferred taxation 176,601 119,430 64,183 108,068 Over provision in prior years (51,021) (352,654) (49,091) (5,846) 637,293 717,330 1,232,103 1,316,715 Reconciliation Profit before taxation and zakat 2,607,469 2,647,592 5,158,443 5,274,629 Less: Share of results of joint venture (41,259) (148) (82,328) (15,714) Share of results of associates 12,988 (1,039) 2,465 (4,228) 2,579,198 2,646,405 5,078,580 5,254,687 619,007 635,137 1,218,859 1,261,125 Effects of different tax rates in other countries (2,024) (12,344) (10,898) (26,205) 71,331 447,191 73,233 87,641 Over provision in prior years (51,021) (352,654) (49,091) (5,846) Tax expenses 637,293 717,330 1,232,103 1,316,715 The Company Major components of tax expense: Current tax 1,037 358 1,046 789 Under provision in prior years - 252 310 252 1,037 610 1,356 1,041 Reconciliation Profit before taxation 684,294 776,186 3,495,447 2,477,797 164,230 186,284 838,907 594,671 (163,193) (185,926) (837,861) (593,882) Under provision in prior years - 252 310 252 Tax expenses 1,037 610 1,356 1,041 B4. PARTICULARS OF PURCHASE AND SALE OF UNQUOTED INVESTMENTS AND/OR PROPERTIES B5. BORROWINGS AND DEBT SECURITIES 30 June 2026 31 December 2025 RM'000 RM'000 (i) Bonds, sukuk and debentures Unsecured One year or less (short-term) - USD 534,865 631,019 - MYR 1,160,654 100,724 - IDR 434,826 637,169 - THB 38,360 178,543 - HKD 403,458 398,856 More than one year (medium/long-term) - USD 3,742,988 3,722,156 - MYR 9,796,947 9,436,665 - IDR 271,867 265,230 - CNY 3,654,556 1,746,023 - THB 2,716 2,849 20,041,237 17,119,234 Part B - Explanatory Notes Pursuant to Appendix 9B of the Listing Requirements of Bursa Malaysia Securities Berhad (CONTINUED) 2nd quarter ended Six months ended Tax calculated at a rate of 24% Expenses not deductible for tax purposes and income not subject to income tax Expenses not deductible for tax purposes and income not subject to income tax Tax calculated at a rate of 24% The Group There were no material gains or losses on disposal of investments or properties during the period under review other than in the ordinary course of business. Page 67
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- 30 June 2026 31 December 2025 30 June 2026 31 December 2025 (ii) Other borrowing RM'000 RM'000 RM'000 RM'000 Unsecured One year or less (short-term) - - - USD 409,311 407,803 - - - MYR 4,909,588 4,853,018 1,451,019 1,451,175 - THB 14,425 - - - - IDR 506,027 593,160 - - More than one year (medium/long-term) - MYR 3,389,664 2,906,901 2,906,665 2,906,901 - USD 3,932,640 3,919,751 - - - THB 43,275 - - - - IDR 417,029 494,861 - - 13,621,959 13,175,494 4,357,684 4,358,076 (iii) Subordinated obligations Unsecured One year or less (short-term) - - MYR 368,927 465,256 100,021 100,031 More than one year (medium/long-term) - MYR 11,620,182 11,567,088 11,555,861 11,557,646 - THB 247,208 258,830 - - 12,236,317 12,291,174 11,655,882 11,657,677 B6. MATERIAL LITIGATION B7. COMPUTATION OF EARNINGS PER SHARE (EPS) a) Basic EPS 30 June 2026 30 June 2025 30 June 2026 30 June 2025 1,938,265 1,888,742 3,854,697 3,862,122 10,803,649 10,747,848 10,800,144 10,740,166 Basic earnings per share (expressed in sen per share) 17.94 17.57 35.69 35.96 b) Diluted EPS 30 June 2026 30 June 2025 30 June 2026 30 June 2025 1,938,265 1,888,742 3,854,697 3,862,122 - during the year 10,803,649 10,747,848 10,800,144 10,740,166 - effect of dilutive of potential ordinary shares1 18,825 34,074 18,825 34,074 Weighted average number of ordinary shares for diluted EPS 10,822,474 10,781,922 10,818,969 10,774,240 Diluted EPS (expressed in sen per share) 17.92 17.55 35.63 35.85 Six months ended Six months ended The Group The Group 2nd quarter ended 2nd quarter ended The Company Weighted average number of ordinary shares in issue ('000) The Group 1 The dilutive potential ordinary shares are arising from ESOS and Shares Grant Plan (“SGP”). The SGP is a restricted share unit scheme where vesting is subject to performance conditions. The number of shares calculated as above is compared with the number of shares that would have been issued assuming performance conditions are achieved. Net profit attributable to equity holders of the parent (RM'000) Weighted average number of ordinary shares in issue ('000) Net profit attributable to equity holders of the parent (RM'000) Part B - Explanatory Notes Pursuant to Appendix 9B of the Listing Requirements of Bursa Malaysia Securities Berhad (CONTINUED) B5. BORROWINGS AND DEBT SECURITIES (Continued) At the date of this report, there are no pending material litigations not in the ordinary course of business which would have materially affected the Group's financial position. The Group's basic EPS is calculated by dividing the net profit attributable to equity holders of the Parent by the weighted average number of ordinary shares in issue during the financial period. During the financial period/year ended 30 June 2026 and 30 June 2025, the Group's basic Diluted EPS is calculated by dividing the net profit attributable to equity holders of the Parent, which requires no adjustment for the effects of dilutive potential ordinary shares by the weighted average number of ordinary shares in issue during the financial year and the weighted average number of ordinary shares that would be issued on conversion of dilutive potential ordinary shares. Page 68