PASHA_BANK ANNUAL REPORT 2021

179 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) c.2) Main sources of differences between regulatory exposure amounts and carrying values in financial statements Current Period Total Subject to credit risk Subject to securitization Subject to counterparty credit risk Subject to market risk 1 1 Assets carrying value amount in accordance with TAS under scope of regulatory consolidation 3,766,507 3,616,803 - 149,704 - 2 Liabilities carrying value amount in accordance with TAS under regulatory scope of consolidation 105,023 - - 105,023 - 3 Total net amount under regulatory scope of consolidation 3,661,484 3,616,803 - 44,681 - 4 Off-balance sheet amounts 747,877 648,011 - - - 5 Differences in valuations - - - - 6 Differences due to different netting rules - - - - 7 Differences due to consideration of provisions - - - - 8 Differences due to BRSA’s applications - - - - 9 Differences due to risk reduction - - - - Risk amounts 4,264,814 - 44,681 - (1) The Amounts of financial instruments, which are measured according to TAS and included in trading accounts within the scope of the “Regulation on Measurement and Assessment of Capital Adequacy Ratios of Banks”, are represented in “Subject to market risk framework” column are presented. Prior Period Total Subject to credit risk Subject to securitization Subject to counterparty credit risk Subject to market risk 1 1 Assets carrying value amount in accordance with TAS under scope of regulatory consolidation 2,248,480 2,193,334 - 54,653 493 2 Liabilities carrying value amount in accordance with TAS under regulatory scope of consolidation 22,782 - - 22,782 3 Total net amount under regulatory scope of consolidation 2,225,698 2,193,334 - 31,871 493 4 Off-balance sheet amounts 355,059 285,296 - - - 5 Differences in valuations - - - - 6 Differences due to different netting rules - - - - 7 Differences due to consideration of provisions - - - - 8 Differences due to BRSA’s applications - - - - 9 Differences due to risk reduction - - - - Risk amounts 2,478,630 - 31,871 493 (1) The Amounts of financial instruments, which are measured according to TAS and included in trading accounts within the scope of the “Regulation on Measurement and Assessment of Capital Adequacy Ratios of Banks”, are represented in “Subject to market risk framework” column are presented.