A. IABHI — Financial Statements for the year ended 30 June 2026

A. IABHI is publishing its financial statements for the year ended 30 June 2026. The published statements include notes on accounting policies and measurement bases, presentation in Pakistani Rupees, and detailed disclosures on expected credit loss (ECL) methodology; classification of financial assets into Stage 1, Stage 2, Stage 3 and POCI; right-of-use assets and lease liabilities; taxation and deferred tax; deposits, borrowings and subordinated debt; statutory liquidity and cash reserve requirements; impairment, write-offs and provisioning; and staff retirement benefit plans.

The statements also reference applicable regulatory guidance such as SECP and State Bank of Pakistan (SBP) circulars and IFRS/FRS standards, and disclose key judgements and forward-looking inputs used in ECL models (probability of default, loss given default, exposure at default). No application, submission or closing date is specified in the notice.