ALINMA BANK
(A Saudi Joint Stock Company)
BASEL III Pillar 3 Disclosures
For the Financial Period Ended March 31, 2026
Table of Contents# | Description | Page |
1 | KM1: Key metrics (at consolidated group level) | 3 |
2 | KM2: Key metrics - TLAC requirements (at resolution group level) | Not applicable |
4 | OV1: Overview of RWA | 5 |
5 | CMS1: Comparison of modelled and standardised RWA at risk level | Not applicable |
7 | CCA: Main features of regulatory capital instruments and of other TLAC-eligible instruments | 7 |
8 | CR8 - RWA flow statements of credit risk exposures under IRB | Not applicable |
9 | CCR7 - RWA flow statements of CCR exposures under the internal models method (IMM) | Not applicable |
10 | MR2 - Market risk IMA per risk type | Not applicable |
11 | CVA4 - RWA flow statements of CVA risk exposures under SA-CVA | 9 |
12 | LR1 - Summary comparison of accounting assets vs leverage ratio exposure measure | 9 |
13 | LR2 - Leverage ratio common disclosure template | 10 |
14 | LIQ1 - Liquidity Coverage Ratio (LCR) | 12 |
KM1: Key Metrics (at group consolidated level) | ||||||
T-1 | T-2 | T-3 | SAR 000's T-4 | |||
T | ||||||
March 31, 2026 | December 31, September June 30, March 31, 2025 30, 2025 2025 2025 | |||||
Available capital (amounts) | ||||||
1 | Common Equity Tier 1 (CET1) | 37,083,284 | 35,691,124 | 34,901,240 | 34,081,670 | 34,149,178 |
1a | Fully loaded ECL accounting model CET1 | 37,083,284 | 35,691,124 | 34,901,240 | 34,081,670 | 34,149,178 |
2 | Tier 1 | 49,585,334 | 48,193,174 | 47,403,290 | 44,707,620 | 42,899,678 |
2a | Fully loaded ECL accounting model Tier 1 | 49,585,334 | 48,193,174 | 47,403,290 | 44,707,620 | 42,899,678 |
3 | Total capital | 55,064,756 | 52,445,767 | 49,962,574 | 47,607,316 | 45,680,329 |
3a | Fully loaded ECL accounting model total capital | 55,064,756 | 52,445,767 | 49,962,574 | 47,607,316 | 45,680,329 |
Risk-weighted assets (amounts) | ||||||
4 | Total risk-weighted assets (RWA) | 276,474,886 | 263,676,903 | 259,565,231 | 258,010,876 | 249,216,628 |
4a | Total risk-weighted assets (pre-floor) | 276,474,886 | 263,676,903 | 259,565,231 | 258,010,876 | 249,216,628 |
Risk-based capital ratios as a percentage of RWA | ||||||
5 | CET1 ratio (%) | 13.41% | 13.54% | 13.45% | 13.21% | 13.70% |
5a | Fully loaded ECL accounting model CET1 (%) | 13.41% | 13.54% | 13.45% | 13.21% | 13.70% |
5b | CET1 ratio (%) (pre-floor ratio) | 13.41% | 13.54% | 13.45% | 13.21% | 13.70% |
6 | Tier 1 ratio (%) | 17.93% | 18.28% | 18.26% | 17.33% | 17.21% |
6a | Fully loaded ECL accounting model Tier 1 ratio (%) | 17.93% | 18.28% | 18.26% | 17.33% | 17.21% |
6b | Tier 1 ratio (%) (pre-floor ratio) | 17.93% | 18.28% | 18.26% | 17.33% | 17.21% |
7 | Total capital ratio (%) | 19.92% | 19.89% | 19.25% | 18.45% | 18.33% |
7a | Fully loaded ECL accounting model total capital ratio (%) | 19.92% | 19.89% | 19.25% | 18.45% | 18.33% |
7b | Total capital ratio (%) (pre-floor ratio) | 19.92% | 19.89% | 19.25% | 18.45% | 18.33% |
Additional CET1 buffer requirements as a percentage of RWA | ||||||
8 | Capital conservation buffer requirement (2.5% from 2019) (%) | 2.50% | 2.50% | 2.50% | 2.50% | 2.50% |
9 | Countercyclical buffer requirement (%) | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
10 | Bank G-SIB and/or D-SIB additional requirements (%) | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
11 | Total of bank CET1 specific buffer requirements (%) (row 8 + row 9 + row 10) | 2.50% | 2.50% | 2.50% | 2.50% | 2.50% |
12 | CET1 available after meeting the bank's minimum capital requirements (%) | 6.41% | 6.54% | 6.45% | 6.21% | 6.70% |
Basel III Leverage ratio | ||||||
13 | Total Basel III leverage ratio exposure measure | 352,774,711 | 334,832,962 | 330,768,512 | 322,079,510 | 312,920,157 |
14 | Basel III leverage ratio (%) (including the impact of any applicable temporary exemption of central bank reserves) | 14.06% | 14.39% | 14.33% | 13.88% | 13.71% |
14 a | Fully loaded ECL accounting model Basel III leverage ratio (including the impact of any applicable temporary exemption of central bank reserves) (%) | 14.06% | 14.39% | 14.33% | 13.88% | 13.71% |
KM1: Key Metrics (at group consolidated level) | ||||||
T-1 | T-2 | T-3 | SAR 000's T-4 | |||
T | ||||||
March 31, 2026 | December 31, September June 30, March 31, 2025 30, 2025 2025 2025 | |||||
14 b | Basel III leverage ratio (%) (excluding the impact of any applicable temporary exemption of central bank reserves) | 14.06% | 14.39% | 14.33% | 13.88% | 13.71% |
14 c | Basel III leverage ratio (%) (including the impact of any applicable temporary exemption of central bank reserves) incorporating mean values for SFT assets | 14.06% | 14.39% | 14.33% | 13.88% | 13.71% |
14 d | Basel III leverage ratio (%) (excluding the impact of any applicable temporary exemption of central bank reserves) incorporating mean values for SFT assets | 14.06% | 14.39% | 14.33% | 13.88% | 13.71% |
Liquidity Coverage Ratio (LCR) | ||||||
15 | Total high-quality liquid assets (HQLA) | 56,254,388 | 53,712,165 | 52,131,064 | 51,037,161 | 50,278,535 |
16 | Total net cash outflow | 42,596,820 | 39,674,247 | 41,668,663 | 41,481,281 | 38,816,209 |
17 | LCR ratio (%) | 132.06% | 135.38% | 125.11% | 123.04% | 129.53% |
Net Stable Funding Ratio (NSFR) | ||||||
18 | Total available stable funding | 223,469,790 | 213,074,388 | 213,893,069 | 200,575,813 | 192,788,405 |
19 | Total required stable funding | 199,982,377 | 192,899,662 | 189,079,747 | 185,410,597 | 178,412,712 |
20 | NSFR ratio | 111.74% | 110.46% | 113.12% | 108.18% | 108.06% |
OV1: Overview of RWA | |||||
a | b | c | |||
RWA | Minimum capital requirements | Drivers behind significant differences in T and T-1 | |||
T | T-1 | T | |||
March 31, 2026 | December 31, 2025 | March 31, 2026 | |||
1 | Credit risk (excluding counterparty credit risk) | 255,151,256 | 245,490,755 | 20,412,100 | Due to growth in assets and financing |
2 | Of which: standardized approach (SA) | 255,151,256 | 245,490,755 | 20,412,100 | Due to growth in assets and financing |
3 | Of which: foundation internal ratings-based (F-IRB) approach | - | - | - | |
4 | Of which: supervisory slotting approach | - | - | - | |
5 | Of which: advanced internal ratings-based (A-IRB) approach | - | - | - | |
6 | Counterparty credit risk (CCR) | 1,205,880 | 1,107,836 | 96,470 | |
7 | Of which: standardized approach for counterparty credit risk | 1,205,880 | 1,107,836 | 96,470 | |
8 | Of which: IMM | - | - | - | |
9 | Of which: other CCR | - | - | - | |
10 | Credit valuation adjustment (CVA) | 1,205,880 | 1,107,836 | 96,470 | |
11 | Equity positions under the simple risk weight approach and the internal model method during the five-year linear phase- in period | - | - | - | |
12 | Equity investments in funds - look-through approach | 3,933,455 | 3,628,318 | 314,676 | Due to growth in fund investments |
13 | Equity investments in funds - mandate- based approach | - | - | - | |
14 | Equity investments in funds - fall-back approach | - | - | - | |
15 | Settlement risk | - | - | - | |
16 | Securitization exposures in banking book | - | - | - | |
17 | Of which: securitization IRB approach (SEC- IRBA) | - | - | - | |
18 | Of which: securitization external ratings- based approach (SEC-ERBA), including internal assessment approach (IAA) | - | - | - | |
19 | Of which: securitization standardized approach (SEC-SA) | - | - | - | |
20 | Market risk | 4,590,593 | 3,617,574 | 367,247 | Due to increase in net FX position, Equity Risk and Default risk capital (DRC) |
21 | Of which: standardized approach (SA) | 4,590,593 | 3,617,574 | 367,247 | Due to increase in net FX position, Equity Risk and Default risk capital (DRC) |
22 | Of which: internal model approach (IMA) | ||||
23 | Capital charge for switch between trading book and banking book | - | - | - | |
24 | Operational risk | 10,387,822 | 8,724,584 | 831,026 | Due to the availability of the latest audited financial statements |
OV1: Overview of RWA | |||||
a | b | c | |||
RWA | Minimum capital requirements | Drivers behind significant differences in T and T-1 | |||
T | T-1 | T | |||
March 31, 2026 | December 31, 2025 | March 31, 2026 | |||
25 | Amounts below the thresholds for deduction (subject to 250% risk weight) | - | - | - | |
26 | Output floor applied | - | - | ||
27 | Floor adjustment (before application of transitional cap) | - | - | ||
28 | Floor adjustment (after application of transitional cap) | - | - | ||
29 | Total (1 + 6 + 10 + 11 + 12 + 13 + 14 + 15 + 16 + 20 + 23 + 24 + 25 + 28) | 276,474,886 | 263,676,903 | 22,117,991 | |
Table CCA - Main features of regulatory capital instruments and of other TLAC-eligible instruments | |||||||
a | |||||||
Quantitative / qualitative information | |||||||
1 | Issuer | Alinma Bank | Alinma Bank | Alinma Bank | Alinma Bank | Alinma Bank | Alinma Bank |
2 | Unique identifier (eg Committee on Uniform Security Identification Procedures (CUSIP), International Securities Identification Number (ISIN) or Bloomberg identifier for private placement) | SA15BFK0J7J5 | XS2753907554 | XS3079963834 | XS3168164286 | XS3213445003 | XS3277009877 |
3 | Governing law(s) of the instrument | Saudi Arabian law | English Law | English Law | English Law | English Law | English Law (subordination provisions governed by Saudi Arabian law & regulations) |
3a | Means by which enforceability requirement of Section 13 of the TLAC Term Sheet is achieved (for other TLAC-eligible instruments governed by foreign law) | N/A | N/A | N/A | N/A | N/A | N/A |
4 | Transitional Basel III rules | Additional Tier 1 | Additional Tier 1 | Additional Tier 1 | Additional Tier 1 | Tier 2 | Tier 2 |
5 | Post-transitional Basel III rules | Eligible | Eligible | Eligible | Eligible | Eligible | Eligible |
6 | Eligible at solo/group/group and solo | Group & solo | Group & solo | Group & solo | Group & solo | Eligible at solo | Eligible at solo |
7 | Instrument type (refer to SACAP) | Subordinated sukuk | Jr Subordinated Sukuk | Jr Subordinated Sukuk | Jr Subordinated Sukuk | Tier 2 Capital Trust Certificate | Tier 2 Capital Trust Certificate |
8 | Amount recognised in regulatory capital (currency in millions, as of most recent reporting date) | SAR 5,000 | USD 1,000 | USD 500 | USD 500 | USD 500 million | USD 300 million |
9 | Par value of instrument | SAR 5,000 | USD 1,000 | USD 500 | USD 500 | USD 500 million | USD 300 million |
10 | Accounting classification | Equity | Equity | Equity | Equity | Financial Liability | Financial Liability |
11 | Original date of issuance | July 1, 2021 | 6 March 2024 | 28 May 2025 | 3 September 2025 | 10 Nov 2025 | 23 Jan 2026 |
12 | Perpetual or dated | Perpetual | Perpetual | Perpetual | Perpetual | Dated - 10-year (non-call for the first 5 years) | Dated - 10-year (non-call for the first 5 years) |
13 | Original maturity date | N/A | N/A | N/A | N/A | 10 Nov 2035 | 23 Jan 2036 |
14 | Issuer call subject to prior SAMA approval | Yes | Yes | Yes | Yes | Yes | Yes |
15 | Optional call date, contingent call dates and redemption amount | In compliance with Basel III rules, call date is equal to or greater than 5 years and the Sukuk may be redeemed early due to a capital event, tax event or at the option of the Bank as described in the terms and conditions of the Sukuk | Call Dates: 10 Nov 2030 and each subsequent Periodic Distribution Date (semi-annual). | Call Dates: 23 Jan 2031 and each subsequent Periodic Distribution Date (semi-annual). | |||
16 | Subsequent call dates, if applicable | As above | As above | As above | As above | As above | As above |
Coupons / dividends | - | - | - | - | Semi-annual profit distributions (Islamic "coupon") on 10 May and 10 Nov each year, starting 10 May 2026. | Semi-annual profit distributions (Islamic "coupon") on 10 May and 10 Nov each year, starting 10 May 2026. | |
17 | Fixed or floating dividend/coupon | Fixed from date of issue up to 2026 and then floating every 5 years | Fixed from date of issue up to 2029 and then floating every 5 years | Fixed from date of issue up to 2030 and then floating every 5 years | Fixed from date of issue up to 2030 and then floating every 5 years | Fixed for the first 5 years (10 Nov 2025 - 10 Nov 2030) | Fixed for the first 5 years (23 Jan 2026 - 23 Jan 2031). |
18 | Coupon rate and any related index | The applicable profit rate is 4% per annum from date of issue up to 2026 and is subjected to reset every 5 years. | The applicable profit rate is 6.5% per annum from date of issue up to 2029 and is subjected to reset every 5 years. | The applicable profit rate is 6.5% per annum from date of issue up to 2030 and is subjected to reset every 5 years. | The applicable profit rate is 6.25% per annum from date of issue up to 2030 and is subjected to reset every 5 years. | Profit Rate 5.792 % (fixed) per annum for first 5 years Rate Rest after 5 years at T+210 bps reset margin | Profit Rate 5.873 % (fixed) per annum for first 5 years Rate Reset after 5 years at T+210 bps reset margin |
19 | Existence of a dividend stopper | Yes | Yes | Yes | Yes | Profit is payable as long as the Obligor remains solvent and the instrument is not in a non-viability event. | Profit is payable as long as the Obligor remains solvent and the instrument is not in a non-viability event. |
Table CCA - Main features of regulatory capital instruments and of other TLAC-eligible instruments | |||||||
a | |||||||
Quantitative / qualitative information | |||||||
20 | Fully discretionary, partially discretionary or mandatory | Fully discretionary | Fully discretionary | Fully discretionary | Fully discretionary | Fully discretionary | Fully discretionary |
21 | Existence of step-up or other incentive to redeem | No | No | No | No | At the Reset Date (10 Nov 2030) if market rates rise, the reset rate may be higher than existing rates, providing an incentive for early redemption. | At the Reset Date (23 Jan 2031) if market rates rise, the reset rate may be higher than existing rates, providing an incentive for early redemption. |
22 | Non-cumulative or cumulative | Non-cumulative | Non-cumulative | Non-cumulative | Non-cumulative | Non-cumulative | Non-cumulative |
23 | Convertible or non-convertible | Non-convertible | Non-convertible | Non-convertible | Non-convertible | Non-convertible | Non-convertible |
24 | If convertible, conversion trigger(s) | N/A | N/A | N/A | N/A | N/A | N/A |
25 | If convertible, fully or partially | N/A | N/A | N/A | N/A | N/A | N/A |
26 | If convertible, conversion rate | N/A | N/A | N/A | N/A | N/A | N/A |
27 | If convertible, mandatory or optional conversion | N/A | N/A | N/A | N/A | N/A | N/A |
28 | If convertible, specify instrument type convertible into | N/A | N/A | N/A | N/A | N/A | N/A |
29 | If convertible, specify issuer of instrument it converts into | N/A | N/A | N/A | N/A | N/A | N/A |
30 | Writedown feature | Yes | Yes | Yes | Yes | Yes | Yes |
31 | If writedown, writedown trigger(s) | Non-viability event | Non-viability event | Non-viability event | Non-viability event | Non-Viability Event | Non-Viability Event |
32 | If writedown, full or partial | Fully or partially. The Sukuk allow the Bank to writedown (in full or in part) any amounts due to the holders in the event of non-viability event with approval from SAMA. | Fully or partially. The Sukuk allow the Bank to writedown (in full or in part) any amounts due to the holders in the event of non-viability event with approval from SAMA. | Fully or partially. The Sukuk allow the Bank to writedown (in full or in part) any amounts due to the holders in the event of non-viability event with approval from SAMA. | Fully or partially. The Sukuk allow the Bank to write-down (in full or in part) any amounts due to the holders in the event of non-viability event with approval from SAMA. | Fully or partially. The Sukuk allow the Bank to write-down (in full or in part) any amounts due to the holders in the event of non-viability event with approval from SAMA. | Fully or partially. The Sukuk allow the Bank to write-down (in full or in part) any amounts due to the holders in the event of non-viability event with approval from SAMA. |
33 | If writedown, permanent or temporary | Permanent | Permanent | Permanent | Permanent | Permanent | Permanent |
34 | If temporary write-down, description of writeup mechanism | N/A | N/A | N/A | N/A | N/A | N/A |
34a | Type of subordination | Subordinated. | jr. Subordinated. | jr. Subordinated. | jr. Subordinated. | Subordinated | Subordinated |
35 | Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument in the insolvency creditor hierarchy of the legal entity concerned). | The financial instrument is junior to senior creditors. | The financial instrument is junior to senior creditors. | The financial instrument is junior to senior creditors. | The financial instrument is junior to senior creditors. | ranks (i) subordinate to Senior Obligations, (ii) pari-passu with Parity Obligations, and (iii) senior to Junior Obligations. | ranks (i) subordinate to Senior Obligations, (ii) pari-passu with Parity Obligations, and (iii) senior to Junior Obligations. |
36 | Non-compliant transitioned features | N/A | N/A | N/A | N/A | N/A | N/A |
37 | If yes, specify non-compliant features | N/A | N/A | N/A | N/A | N/A | N/A |
CVA4: RWA flow statements of CVA risk exposures under SA-CVA | ||
As of March 31, 2026 | ||
SR 000's | ||
1 | Total RWA for CVA at previous quarter-end | 1,107,836 |
2 | Total RWA for CVA at end of reporting period | 1,205,880 |
LR1 - Summary comparison of accounting assets vs leverage ratio exposure measure | ||
As of March 31, 2026 | ||
SR 000's | ||
1 | Total consolidated assets as per published financial statements | 324,290,899 |
2 | Adjustment for investments in banking, financial, insurance or commercial entities that are consolidated for accounting purposes but outside the scope of regulatory consolidation | - |
3 | Adjustment for securitised exposures that meet the operational requirements for the recognition of risk transference | - |
4 | Adjustments for temporary exemption of central bank reserves (if applicable) | - |
5 | Adjustment for fiduciary assets recognised on the balance sheet pursuant to the operative accounting framework but excluded from the leverage ratio exposure measure | - |
6 | Adjustments for regular-way purchases and sales of financial assets subject to trade date accounting | - |
7 | Adjustments for eligible cash pooling transactions | - |
8 | Adjustments for derivative financial instruments | 1,763,918 |
9 | Adjustment for securities financing transactions (ie repurchase agreements and similar secured lending) | 727,623 |
10 | Adjustment for off-balance sheet items (ie conversion to credit equivalent amounts of off- balance sheet exposures) | 27,183,778 |
11 | Adjustments for prudent valuation adjustments and specific and general provisions which have reduced Tier 1 capital | - |
12 | Other adjustments | (1,191,508) |
13 | Leverage ratio exposure measure | 352,774,711 |
LR2- Leverage ratio common disclosure | |||
March 31, 2026 | December 31, 2025 | ||
T | T-1 | ||
On-balance sheet exposures | |||
1 | On-balance sheet exposures (excluding derivatives and securities financing transactions (SFTs), but including collateral) | 324,521,839 | 310,726,617 |
2 | Gross-up for derivatives collateral provided where deducted from balance sheet assets pursuant to the operative accounting framework | - | - |
3 | (Deductions of receivable assets for cash variation margin provided in derivatives transactions) | - | - |
4 | (Adjustment for securities received under securities financing transactions that are recognized as an asset) | - | - |
5 | (Specific and general provisions associated with on-balance sheet exposures that are deducted from Tier 1 capital) | (1,422,448) | (974,096) |
6 | (Asset amounts deducted in determining Tier 1 capital and regulatory adjustments) | - | - |
7 | Total on-balance sheet exposures (excluding derivatives and SFTs) (sum of rows 1 to 6) | 323,099,391 | 309,752,521 |
Derivative exposures | |||
8 | Replacement cost associated with all derivatives transactions (where applicable net of eligible cash variation margin, with bilateral netting and/or the specific treatment for client cleared derivatives) | 300,492 | 347,246 |
9 | Add-on amounts for potential future exposure associated with all derivatives transactions | 1,463,426 | 1,496,079 |
10 | (Exempted central counterparty (CCP) leg of client-cleared trade exposures) | - | - |
11 | Adjusted effective notional amount of written credit derivatives | - | - |
12 | (Adjusted effective notional offsets and add-on deductions for written credit derivatives) | - | - |
13 | Total derivative exposures (sum of rows 8 to 12) | 1,763,918 | 1,843,325 |
Securities financing transaction exposures | |||
14 | Gross SFT assets (with no recognition of netting), after adjustment for sale accounting transactions | - | - |
15 | (Netted amounts of cash payables and cash receivables of gross SFT assets) | - | - |
16 | Counterparty credit risk exposure for SFT assets | 727,623 | 215,439 |
17 | Agent transaction exposures | - | - |
18 | Total securities financing transaction exposures (sum of rows 14 to 17) | 727,623 | 215,439 |
Other off-balance sheet exposures | |||
19 | Off-balance sheet exposure at gross notional amount | 94,231,323 | 86,367,462 |
20 | (Adjustments for conversion to credit equivalent amounts) | (67,047,545) | (63,345,785) |
21 | (Specific and general provisions associated with off-balance sheet exposures deducted in determining Tier 1 capital) | - | - |
22 | Off-balance sheet items (sum of rows 19 to 21) | 27,183,778 | 23,021,677 |
Capital and total exposures | |||
23 | Tier 1 capital | 49,585,334 | 48,193,174 |
24 | Total exposures (sum of rows 7, 13, 18 and 22) | 352,774,711 | 334,832,962 |
Leverage ratio | |||
25 | Leverage ratio (including the impact of any applicable temporary exemption of central bank reserves) | 14.06% | 14.39% |
25a | Leverage ratio (excluding the impact of any applicable temporary exemption of central bank reserves) | 14.06% | 14.39% |
26 | National minimum leverage ratio requirement | 3.00% | 3.00% |
27 | Applicable leverage buffers | n/a | n/a |