PASHA BANK ANNUAL REPOT 2024

INFORMATION RELATED TO FINANCIAL POSITION AND RISK MANAGEMENT (Continued) a. Information on shareholders’ equity (Continued) Current Period Prior Period Additional Tier 1 capital: instruments Directly issued qualifying Additional Tier 1 instruments plus related stock surplus of which: classified as equity under applicable accounting standards - - Directly issued qualifying Additional Tier 1 instruments plus related stock surplus of which: classified as liabilities under applicable accounting standards - - Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1) of which: instruments issued by subsidiaries subject to phase out - - Additional Tier 1 capital before regulatory adjustments - - Additional Tier 1 capital: regulatory adjustments Investments in own Additional Tier 1 instruments - - Reciprocal cross-holdings in Additional Tier 1 instruments - - Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold) - - Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) - - National specific regulatory adjustments - - The process of transition will continue to reduce from Tier 1 Capital Goodwill or other intangibles and deferred tax liabilities of which the regulation concerning transitional Article 2 of subsection of core capital not reduced from (-) - - Net deferred tax asset/liability which is not deducted from Common Equity Tier 1 capital for the purposes of the sub-paragraph of the Provisional Article 2 of the Regulation on Banks’ Own Funds (-) - - Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions(-) - - Total regulatory adjustments to Additional Tier 1 capital - - Additional Tier 1 capital (AT1) - - Tier 1 capital (T1 = CET1 + AT1) 1,530,494 1,146,755 Tier 2 capital: instruments and provisions Directly issued qualifying Tier 2 instruments plus related stock surplus 882,008 735,955 Directly issued qualifying Tier 2 instruments plus related stock surplus (under temporary article 4) - - Provisions 31,434 77,762 Tier 2 capital before regulatory adjustments 913,442 813,717 Tier 2 capital: regulatory adjustments Investments in own Tier 2 instruments (-) - - Reciprocal cross-holdings in Tier 2 instruments - - Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above the 10% threshold) (-) - - Significant investments in the capital banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) - - National specific regulatory adjustments (-) - - Total regulatory adjustments to Tier 2 capital - - Tier 2 capital (T2) 913,442 813,717 Total capital (TC = T1 + T2) 2,443,936 1,960,472 Total risk weighted assets Loans extended being non-compliant with articles 50 and 51 of the Law - - Portion of the sum of the banks’ real estate net book values, which is in excess of fifty per cent of their own funds and net book values of those of merchandise and real estate which have to be acquired due to their receivables and disposed of pursuant to Article 57 of the Banking Law, which cannot be disposed of despite the lapse of a period of five years since the date of such acquisition(-) - - National specific regulatory adjustments - - The process of transition will continue to reduce from Common Equity Tier 1 capital and Additional Tier 1 capital of which: The sum of partnership share on banks and financial institutions (domestic and abroad), with shareholding of less than 10% - - of which: Partnership share on banks and financial institutions (domestic and abroad) that are not consolidated, with a shareholding of 10% and above - - of which: Partnership share on banks and financial institutions (domestic and abroad) that are not consolidated, with a shareholding of 10% and above - - 157 Financial Information and Risk Management Review PASHA Yatırım Bankası A.Ş. Notes to the Unconsolidated Financial Statements As of and for the Year Ended 31 December 2024 (Continued) (Convenience translation of publicly announced financial statements originally issued in Turkish) (Amounts are expressed in thousands of Turkish Lira (“TL”) unless otherwise stated.)