PASHA_BANK ANNUAL REPORT 2021

159 Annual Report 2021 PASHA Bank (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.) PASHA Yatırım Bank A.Ş. Notes to Unconsolidated Financial Statements At 31 December 2021 INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT (Continued) r. Miscellaneous Information by major sectors and type of counterparties In accordance with TFRS 9; Impaired loans; By the end of the reporting period, not more than 90 days overdue or impaired due to credibility. For such loans, “Specific Provisions” are calculated within the scope of TFRS 9 Financial Assets. Overdue Loans; By the end of the reporting period up to 90 days due but not impaired loans. For such loans, “Stage 1 and Stage 2” expected credit losses are calculated within the scope of Provision Regulation. Current Period Prior Period Loans 1 Provisions Loans 1 Provisions Impaired Loans (TFRS 9) Expected Credit Losses (TFRS 9) 2 Impaired Loans (TFRS 9) Expected Credit Losses (TFRS 9) 2 Significant increase in credit risk (Stage 2) Non- Performing Loans (Stage 3) Significant increase in credit risk (Stage 2) Non- Performing Loans (Stage 3) Agriculture - - - - - - Farming and Stockbreeding - - - - - - Forestry - - - - - - Fishery - - - - - - Manufacturing 11,448 3,130 4,949 47,137 3,292 4,484 Mining and Quarrying - - - 29,753 - 1,009 Production 11,448 3,130 4,949 17,384 3,292 3,475 Electricity, Gas and Water - - - - - - Construction - 25,617 20,799 11,804 13,855 19,940 Services 150,490 17,077 28,973 60,250 18,930 9,846 Wholesale and Retail Trade 8,791 - 900 - - - Accommodation and Dining - - - - - - Transportation and Telecom 141,699 17,077 28,073 60,239 18,930 9,846 Financial Institutions - - - - - - Real Estate and Rental Services - - - 11 - - Professional Services - - - - - - Educational Services - - - - - - Health and Social Services - - - - - - Others - - - - - - Total 161,938 45,824 54,721 119,191 36,077 34,270 1) Cash Loans 2) Expected Credit Losses for cash loans