Provides financial support and banking services to Martyrs Foundation, which supports several terrorist organizations, including Hizballah, Hamas, and the Palestinian Islamic Jihad (PIJ), according to the U.S. Department of the Treasury.

Offers foreign currency accounts in Euros, U.S. dollars, British pounds, and United Arab Emirates dirham; provides foreign exchange and wire transfer services; operates 91 branches in Iran, including 54 branches in Tehran.

Subsidiaries and affiliates include:

• Atieh Sazan Day
• Buali Investment Company 
• Damavand Power Generation Company
• Day Bank Brokerage Company
• Day E-Commerce
• Day Exchange Company
• Day Insurance Company
• Day Iranian Financial and Accounting Services Company
• Day Leasing Company
• Omid Bonyan Day Insurance Services 
• Omran Va Maskan Abad Day company 
• Royay-e Roz Kish Investment Company
• Tejarat Gostar Fardad
• Tose-e Didar Iranian Holding Company
• Tose-e Donya Shahr Kohan Company 

Officials include Dr. Ahmad Shafizadeh (managing director), Ali Akbar Arab Mazar (chairman of the board), and Mohammad Ali Movarej (member of the board).

SWIFT/BIC code is DAYBIRTH; established in 2011.

Sanctions

As part of the re-imposition of U.S. sanctions on Iran, added on November 5, 2018 to the Specially Designated Nationals (SDN) list maintained by the U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC), freezing its assets under U.S. jurisdiction and prohibiting transactions with U.S. parties, pursuant to Executive Order 13224, which targets terrorists and those providing support to terrorists or acts of terrorism; foreign parties facilitating transactions for the entity or otherwise assisting the entity are subject to U.S. sanctions; also designated pursuant to Executive Order 13599 and the Iranian Financial Sanctions Regulations; foreign financial institutions facilitating transactions for the entity may be prohibited from opening or maintaining correspondent or payable-through accounts in the United States.