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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

UIB

UIB · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Union Internationale de Banques
Listing
UIB on the Bourse de Tunis, active · ISIN TN0003900107 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
  • Auditor's emphasis of matter. Paragraphes d'observation: (1) a CNSS social-security inspection for 2019-2021 claimed 7 400 KTND (including 2 065 KTND of penalties); the bank contests it, court experts were appointed in December 2025 and February 2026, and the provision at 31 December 2025 is 4 602 KTND; (2) on 29 May 2024 the Conseil de la Concurrence fined UIB 9 009 258 DT over intercalary interest on Covid-period deferrals; the appeal suspends execution and the risk cannot be measured precisely.
  • Auditor's emphasis of matter. Révélation des faits délictueux: the auditors reported to the Procureur de la République on 11/03/2026 manipulations of customers' savings accounts, estimated at 557 KTND; the bank also filed a complaint (PDF p47).
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The commissaires aux comptes' report on the consolidated statements is dated 'Tunis, le 1er Avril 2026' and closes with the typeset names 'BDO Tunisie, Adnène ZGHIDI' and 'Cabinet Lamjed Ben Mbarek, Lamjed BEN MBAREK' under 'Les commissaires aux comptes', with no visible signature or stamp (PDF p47, page image: name_printed_unsigned). The statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration du 17 mars 2026' (note 33, PDF p40); the publication says they will be submitted to the AGM of 30 April 2026 (p1).

    Source: AVIS DES SOCIETES — ETATS FINANCIERS CONSOLIDES — UNION INTERNATIONALE DE BANQUES (dated 2026-04-01)

  • Auditor's emphasis of matter

    Paragraphes d'observation: (1) a CNSS social-security inspection for 2019-2021 claimed 7 400 KTND (including 2 065 KTND of penalties); the bank contests it, court experts were appointed in December 2025 and February 2026, and the provision at 31 December 2025 is 4 602 KTND; (2) on 29 May 2024 the Conseil de la Concurrence fined UIB 9 009 258 DT over intercalary interest on Covid-period deferrals; the appeal suspends execution and the risk cannot be measured precisely. 'Notre opinion ne comporte pas de réserves concernant ces points.' (PDF pp43-44)

    Source: AVIS DES SOCIETES — ETATS FINANCIERS CONSOLIDES — UNION INTERNATIONALE DE BANQUES (dated 2026-04-01)

  • Auditor's emphasis of matter

    Révélation des faits délictueux: the auditors reported to the Procureur de la République on 11/03/2026 manipulations of customers' savings accounts, estimated at 557 KTND; the bank also filed a complaint (PDF p47).

    Source: AVIS DES SOCIETES — ETATS FINANCIERS CONSOLIDES — UNION INTERNATIONALE DE BANQUES (dated 2026-04-01)

  • Produit net bancaire

    TND 529 million

    529,126 TND thousands · p3

    −2.0% vs 2024

    The bank's own total of its income lines before credit impairment and operating expenses, under its printed label. What it includes differs between banks; it is not revenue.

  • Profit / (loss) for the year

    Not reported in this filing

  • Total assets

    TND 8.78 billion

    8,775,929 TND thousands · p1

    +5.7% vs 2024

  • Customer deposits

    TND 7.24 billion

    7,240,758 TND thousands · p1

    +5.6% vs 2024

  • Total equity

    Not reported in this filing

Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND thousands unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source

Income statement

Income statement, TND thousands. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Intérêts et revenus assimilés 673,911 681,041
Commissions (en produits) 164,173 161,291
Gains sur portefeuille-titres commercial et PR3 42,903 44,011
Revenus du portefeuille d'investissement1 40,699 33,615
Résultat de l'activité d'assurance2 1,072 981
Total des produits d'exploitation bancaire3 922,758 920,939
Intérêts courus et charges assimilées (380,847) (370,309)
Commissions encourues (12,785) (10,805)
Total charges d'exploitation bancaire4 (393,632) (381,114)
Produit net bancaire 529,126 539,825
corrections de valeurs sur créances, hors bilan (48,223) (67,999)
corrections de valeurs sur portefeuille5 (240) (1,222)
Autres produits d'exploitation 171 56
Frais de personnel (210,408) (202,680)
Charges générales d'exploitation6 (65,119) (62,523)
Dotations aux amortissements et aux provisions CH87 (15,291) (16,366)
Résultat d'exploitation 190,016 189,091
Solde en gain/perte provenant des autres PR8-CH98 929 397
Impôt sur les bénéfices (81,743) (82,159)
Résultat des activités ordinaires9 109,202 107,329
Solde en gain/perte provenant des autres PR9-CH1010 (14,811) (35,264)
Part de résultat revenant aux minoritaires11 (194) (204)
Notes and alternative reported figures (11)
  1. “Revenus du portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: PR4, note 21.
  2. “Résultat de l'activité d'assurance” is an issuer-specific line, not mapped to a shared definition: PR4B: result of the insurance subsidiary's activity.
  3. “Total des produits d'exploitation bancaire” is an issuer-specific line, not mapped to a shared definition: Total banking operating income (gross).
  4. “Total charges d'exploitation bancaire” is an issuer-specific line, not mapped to a shared definition: Total banking operating charges.
  5. “corrections de valeurs sur portefeuille” is an issuer-specific line, not mapped to a shared definition: PR6-CH5, note 25.
  6. “Charges générales d'exploitation” is an issuer-specific line, not mapped to a shared definition: CH7, note 27: general operating expenses.
  7. “Dotations aux amortissements et aux provisions CH8” is an issuer-specific line, not mapped to a shared definition: CH8.
  8. “Solde en gain/perte provenant des autres PR8-CH9” is an issuer-specific line, not mapped to a shared definition: PR8-CH9.
  9. “Résultat des activités ordinaires” is an issuer-specific line, not mapped to a shared definition: Result of ordinary activities, after income tax.
  10. “Solde en gain/perte provenant des autres PR9-CH10” is an issuer-specific line, not mapped to a shared definition: PR9-CH10, note 29.
  11. “Part de résultat revenant aux minoritaires” is an issuer-specific line, not mapped to a shared definition: Minorities' share of the result.

Balance sheet

Balance sheet, TND thousands. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Caisse et avoirs auprès de la BCT, CCP et TGT 325,862 627,731
Créances sur les établissements bancaires et AC2 959,785 737,764
Créances sur la clientèle 6,530,024 6,212,348
Portefeuille-titres commercial 206,003 54,860
Portefeuille d'investissement 566,011 490,640
Valeurs immobilisées1 90,656 85,343
Autres actifs 67,710 61,616
Actif d'impôt différé 29,878 31,512
Total Actifs 8,775,929 8,301,814
Dépôts et avoirs des établissements bancaires PA2 12,499 2,045
Dépôts et avoirs de la clientèle 7,240,758 6,856,182
Emprunts et ressources spéciales 113,468 147,879
Autres passifs 310,227 262,122
Impôt différé Passif 16 16
Total Passifs 7,676,968 7,268,244
Intérêts Minoritaires 3,601 3,408
Capital 172,800 172,800
Réserves2 793,712 744,375
Résultats reportés 34,651 41,126
Résultat de l'exercice3 94,197 71,861
Total capitaux propres 1,095,360 1,030,162
Total capitaux propres et passifs 8,775,929 8,301,814
Notes and alternative reported figures (3)
  1. “Valeurs immobilisées” is an issuer-specific line, not mapped to a shared definition: Tangible and intangible fixed assets, net (AC6, note 6).
  2. “Réserves” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves (CP2).
  3. “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: The year's group result shown within equity (CP6).

Cash flow

Cash flow, TND thousands. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Produits d'exploitation bancaire encaissés (hors revenus du portefeuille1 893,740 898,888
Charges d'exploitation bancaire décaissées2 (416,935) (400,078)
Dépôts / Retraits de dépôts auprès des établissements bancaires3 –4 (27)
Dépôts / Retraits de dépôts auprès d'autres établissements financiers5 (2,500) 2,500
Prêts et avances / Remboursement prêts et avances accordés à la clientèle6 (362,253) 257,436
Dépôts / Retraits de dépôts de la clientèle7 384,716 571,437
Titres de placement8 (163,880) 43,778
Sommes versées au personnel et créditeurs divers9 (248,716) (246,996)
Autres flux de trésorerie provenant des activités d'exploitation10 16,150 (14,313)
Impôt sur les bénéfices (75,627) (74,309)
Flux de trésorerie net provenant des activités d'exploitation 24,694 1,038,316
Intérêts et dividendes encaissés sur portefeuille d'investissements11 37,308 30,433
Acquisition / cessions sur portefeuille d'investissement12 (72,219) (106,097)
Acquisitions / cessions sur immobilisations13 (20,300) (24,218)
Flux de trésorerie net provenant des activités d'investissement (55,213) (99,883)
Emission / Remboursement d'emprunts14 (30,790) (60,747)
Augmentation / diminution ressources spéciales15 (3,045) 3,111
Dividendes et autres distributions (29,385) (29,375)
Flux de trésorerie net provenant des activités de financement (63,220) (87,012)
Variation des liquidités et équivalents de liquidités au cours de la période (93,737) 851,423
Liquidités et équivalents de liquidités début de l'exercice 1,354,003 502,580
Liquidités et équivalents de liquidités fin de l'exercice 1,260,266 1,354,003
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
Notes and alternative reported figures (14)
  1. “Produits d'exploitation bancaire encaissés (hors revenus du portefeuille” is an issuer-specific line, not mapped to a shared definition: Operating.
  2. “Charges d'exploitation bancaire décaissées” is an issuer-specific line, not mapped to a shared definition: Operating.
  3. “Dépôts / Retraits de dépôts auprès des établissements bancaires” is an issuer-specific line, not mapped to a shared definition: Operating.
  4. “Dépôts / Retraits de dépôts auprès d'autres établissements financiers” is an issuer-specific line, not mapped to a shared definition: Operating.
  5. “Prêts et avances / Remboursement prêts et avances accordés à la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
  6. “Dépôts / Retraits de dépôts de la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
  7. “Titres de placement” is an issuer-specific line, not mapped to a shared definition: Operating.
  8. “Sommes versées au personnel et créditeurs divers” is an issuer-specific line, not mapped to a shared definition: Operating.
  9. “Autres flux de trésorerie provenant des activités d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating.
  10. “Intérêts et dividendes encaissés sur portefeuille d'investissements” is an issuer-specific line, not mapped to a shared definition: Investing.
  11. “Acquisition / cessions sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing.
  12. “Acquisitions / cessions sur immobilisations” is an issuer-specific line, not mapped to a shared definition: Investing.
  13. “Emission / Remboursement d'emprunts” is an issuer-specific line, not mapped to a shared definition: Financing: net issue/repayment of borrowings.
  14. “Augmentation / diminution ressources spéciales” is an issuer-specific line, not mapped to a shared definition: Financing.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Earnings / (loss) per share (per share)1 2.726 2.079
Profit / (loss) attributable to shareholders (TND thousands)2 94,197 71,861
Notes and alternative reported figures (2)
  1. Earnings / (loss) per share: printed as “Résultat par action (en DT)”.
  2. Profit / (loss) attributable to shareholders: printed as “Résultat net du groupe”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividendes et autres distributions (29,385) TND thousands Audited financial statements, p4
31 Dec 2024 Dividends paid (cash flow statement) Dividendes et autres distributions (29,375) TND thousands Audited financial statements, p4

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • AVIS DES SOCIETES — ETATS FINANCIERS CONSOLIDES — UNION INTERNATIONALE DE BANQUES

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: BDO Tunisie (Adnène Zghidi); Cabinet Lamjed Ben Mbarek (Lamjed Ben Mbarek), unmodified opinion

    Auditor's sign-off: Adnène ZGHIDI (BDO Tunisie); Lamjed BEN MBAREK (Cabinet Lamjed Ben Mbarek) — names typeset

    Final status: The commissaires aux comptes' report on the consolidated statements is dated 'Tunis, le 1er Avril 2026' and closes with the typeset names 'BDO Tunisie, Adnène ZGHIDI' and 'Cabinet Lamjed Ben Mbarek, Lamjed BEN MBAREK' under 'Les commissaires aux comptes', with no visible signature or stamp (PDF p47, page image: name_printed_unsigned). The statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration du 17 mars 2026' (note 33, PDF p40); the publication says they will be submitted to the AGM of 30 April 2026 (p1).

    Document date
    1 Apr 2026
    Published
    17 Apr 2026
    Auditor's report
    1 Apr 2026
    Board approval
    17 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND thousands (printed “Chiffres présentés en milliers de dinars”)
    • Rounding differences of 2 KTND in the cash-flow statement as printed: investing lines 37 308 - 72 219 - 20 300 = -55 211 against the printed total (55 213) (2025); operating + investing + financing = -93 739 (2025) and 851 421 (2024) against the printed changes (93 737) and 851 423. Kept as printed; the cells were compared with the render (p4).
    • Minority interests (3 601; 2024: 3 408) are printed between total liabilities and equity; 'Total capitaux propres' (1 095 360) is the group share. The income statement deducts the minorities' share (printed positive, 194) to reach 'Résultat net du groupe'; no consolidated profit including minorities and no profit before tax are printed (pp1, 3).
    Technical details
    File
    47 pages, with a text layer
    SHA-256
    d01e92e359a18c8a862474ca62bbade9acaf82dbf16d5bfdd9db6399f85491a1
    Entity as printed
    UNION INTERNATIONALE DE BANQUES (Groupe UIB)
    Exchange copy
    retrieved 2026-10-08T18:07:15Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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