PASHA_BANK ANNUAL REPORT 2021

213 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 EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) 5. Securities Issued Current Period Prior Period LC FC LC FC Nominal 64,651 1,154,584 - 644,983 Cost 61,900 1,154,584 - 644,983 Book Value 64,264 1,158,195 - 647,016 The Bank netted TL 36,858 (31 December 2020 - TL 912) nominal amount of debt securities that bought backed on its financial statements. 6. Information on other liabilities As of 31 December 2021, other liabilities amount to TL 98,213 (31 December 2020 - TL 65,700) and do not exceed 10% of total balance sheet. 7. Information on financial lease agreements Current Period Prior Period Gross Net Gross Net Up to 1 Year 286 208 93 67 1 - 5 Years 382 330 129 111 Over 5 Years - - - - Total 668 538 222 178 8. Information on hedging derivative financial liabilities None (31 December 2020 - None). 9. Information on provisions a. Information on provisions related with foreign currency difference of foreign indexed loans None (31 December 2020 - None). b. Information on specific provisions for non-cash loans that are non-funded and non-transformed into cash As of 31 December 2021, the Bank has no specific provision (31 December 2020 - None) and TL 6,820 (31 December 2020 - TL 9,539) provision for expected credit loss to the financial statements. Expected Credit Loss for Non-Cash Loans Current Period Prior Period 12 Months Expected Credit Loss 5,968 1,744 Significant Increase in Credit Risk 852 7,795 Total 6,820 9,539 c. Information on other provisions i. Information on provisions for possible risks None (31 December 2020 - None).