PASHA_BANK ANNUAL REPORT 2021

PASHA Yatırım Bank A.Ş. General Information Remarks on Financial Information and Risk Management Information on Management and Corporate Governance Practices (Convenience Translation of Publicly Announced Financial Statements Originally Issued in Turkish, See Note I of Section Three) (Amounts are expressed in thousands of Turkish Lira (“TL”) unless otherwise stated.) Notes to Unconsolidated Financial Statements At 31 December 2021 INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT (Continued) Prior Period Risk Classifications (1) 1 2 3 4 5 6 7 Domestic 214,848 - - - - 163,990 1,147,489 European Union Countries - - - - - - 111,902 OECD Countries 2 - - - - - - - Off-shore Banking Regions - - - - - - - USA, Canada - - - - - - - Other Countries - - - - - 22,375 277,974 Associates, Subsidiaries and Joint -Ventures - - - - - - - Unallocated Assets/Liabilities 3 - - - - - - - Total 214,848 - - - - 186,365 1,537,365 (1) Stands for the risk categories listed in “Regulations on Measurement and Assessment of Capital Adequacy Ratios of Banks”. Includes risk amounts before the effect of credit risk mitigation and after the credit conversion factors. 1) Conditional and unconditional receivables from Central Governments or Central Banks 2) Conditional and unconditional receivables from Regional Management or Local Governments 3) Conditional and unconditional receivables from Administrative Units or Non-commercial Ventures 4) Conditional and unconditional receivables from Multilateral Development Banks 5) Conditional and unconditional receivables from International Organizations 6) Conditional and unconditional receivables from Banks and Brokerage Corporation 7) Conditional and unconditional corporate receivables 8) Conditional and unconditional retail receivables 9) Conditional and unconditional collateralized by real estate mortgages receivables 10) Non-performing receivables 11) Receivables defined in high risk category by BRSA 12) Securities collateralized by mortgages 13) Securitization positions 14) Short-term receivables and short-term corporate receivables from Banks and Brokerage corporations 15) Investments in nature of Collective Investment funds 16) Equity security investments 17) Other receivables (2) Includes OECD countries other than EU countries, USA and Canada. (3) Includes assets and liability items that cannot be allocated on a consistent basis.