PASHA BANK ANNUAL REPOT 2024

INFORMATION RELATED TO FINANCIAL POSITION AND RISK MANAGEMENT (Continued) a. Information on shareholders’ equity (Continued) Current Period Prior Period Shareholders’ Equity Total shareholders’ equity 2,443,936 1,960,472 Total risk weighted items 10,137,451 8,239,943 CAPITAL ADEQUACY RATIOS Core Capital Adequacy Ratio (%) 15.10 13.92 Tier 1 Capital Adequacy Ratio (%) 15.10 13.92 Capital Adequacy Standard Ratio (%) 24.11 23.79 BUFFERS Total additional core capital requirement ratio (a+b+c) 2.502 2.502 a) Capital conservation buffer requirement (%) 2.500 2.500 b) Bank specific countercyclical buffer requirement (%) 0.002 0.002 c) Higher bank buffer requirement ratio (%) - - Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) (%) 7.10 6.07 Amounts below the thresholds for deduction (before risk weighting) Non-significant investments in the capital of other financials - - Significant investments in the common stock of financials - - Mortgage servicing rights (net of related tax liability) - - Deferred tax assets arising from temporary differences (net of related tax liability) - - Applicable caps on the inclusion of provisions in Tier 2 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) 31,434 77,762 Cap on inclusion of provisions in Tier 2 under standardised approach 31,434 77,762 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings- based approach (prior to application of cap) - - Cap for inclusion of provisions in Tier 2 under internal ratings-based approach - - Debt instruments subjected to Article 4 (to be implemented between January 1, 2018 and January 1, 2022) Current cap on common equity T1 capital instruments subject to phase out arrangements - - Amount excluded from common equity T1 capital due to cap (excess over cap after redemptions and maturities) - - Current cap on additional T1 capital instruments subject to phase out arrangements - - Amount excluded from additional T1 capital due to cap (excess over cap after redemptions and maturities) - - Under the regulation issued by the Banking Regulation and Supervision Agency (BRSA) on 12 December 2023, banks were allowed to calculate the credit risk-weighted amount using the Central Bank’s foreign exchange buying rates as of 26 June 2023, and to exclude the negative net valuation differences of securities classified under the fair value through other comprehensive income portfolio from the equity amount used in the calculation of the capital adequacy ratio. The Bank did not utilize these options in the calculation of its statutory capital adequacy ratio as of 31 December 2024. 158 PASHA Yatırım Bankası A.Ş. Notes to the Unconsolidated Financial Statements As of and for the Year Ended 31 December 2024 (Continued) PASHA Bank 2024 Annual Report (Convenience translation of publicly announced financial statements originally issued in Turkish) (Amounts are expressed in thousands of Turkish Lira (“TL”) unless otherwise stated.)