tax transparency and financial reporting

For the year 2025, alrajhi bank continued to comply with globally recognised requirements for tax transparency and financial disclosure. The bank published its interim condensed and consolidated financial statements on a quarterly and annual basis, prepared in accordance with the International Financial Reporting Standards (IFRS) as endorsed by the Saudi Organisation for Chartered and Professional Accountants (SOCPA), the Banking Control Law, the Companies in the Kingdom of Saudi Arabia, and the bank’s by-laws. All standards and regulations are applied consistently under the supervisory monitoring of the Saudi Central Bank (SAMA), ensuring high levels of disclosure quality and financial reporting integrity.

The bank’s financial reporting is also subject to regulation by the Capital Market Authority (CMA), supporting transparency and timely disclosure to investors, including through investor information sessions. In line with regulatory best practices, alrajhi bank appoints two external auditors, approved by the shareholders’ general assembly, and selected from the leading global audit firms operating in the Kingdom.

alrajhi bank maintains a robust investor reporting framework validated by data processing engines, strict compliance controls, and quality assurance procedures. Multiple internal governance committees and monitoring departments work together to ensure accuracy, transparency, and completeness of financial disclosures in-line with the SAMA requirements. Financial reports and related disclosures are made publicly available through the bank’s dedicated online Investor Relations webpage as well as mobile app, which provides direct access to stock information, dividend history, investment tools and latest market announcements, curating an enriched investor experience.

Revenue recognition policies remain fully aligned with applicable IFRS requirements, with income and fees recognised based on effective profit yield or upon delivery of services, as appropriate. The bank also fulfils its Zakat and tax obligations to the Zakat, Tax and Customs Authority (ZATCA) of Saudi Arabia. Compliance is supported by qualified internal and external experts, to ensure adherence to all applicable Zakat and tax regulations. Zakat paid for the year 2025 Increased by 25% YoY.

Equity ownership structure

alrajhi bank follows the Capital Market Authority (CMA) regulations of one vote per share and disclosure of 5% or more ownership.