PASHA BANK ANNUAL REPOT 2024

INFORMATION RELATED TO FINANCIAL POSITION AND RISK MANAGEMENT (Continued) II. EXPLANATIONS ON CREDIT RISK (Continued) i. The share of the greatest 100 and 200 cash loan customers within the total cash loans portfolio is 100% and 100%, respectively (31 December 2023: 100% and 100%). The share of the greatest 100 and 200 non-cash loan customers within the total non-cash loans portfolio is 100% and 100%, respectively (31 December 2023: 100% and 100%). The share of the greatest 100 and 200 cash and non-cash loan customers within the total cash and non-cash loans portfolio in the on and off balance sheets is 100% and 100%, respectively (31 December 2023: 100% and 100%). j. The expected credit losses for the credit risk assumed by the Bank in the Stage 1 and Stage 2 amount to TL 31,434 (31 December 2023 - TL 77,762). k. The total amount of risk the Bank is exposed to, without taking into account the mitigation effects, and average of the risks grouped based on different risk classes and types are shown in the table below: 31 December 2024 31 December 2023 Current Period Risk Amount 1 Average Risk Amount 2 Prior Period Risk Amount 1 Average Risk Amount 2 Risk Classifications Conditional and unconditional receivables from central governments or central banks 3,266,472 2,630,260 2,503,769 1,577,343 Conditional and unconditional receivables from regional management or local governments - - - - Conditional and unconditional receivables from administrative units or non-commercial ventures - - - - Conditional and unconditional receivables from multilateral development banks - - - - Conditional and unconditional receivables from international Organizations - - - - Conditional and unconditional receivables from banks and brokerage corporation 2,946,421 1,710,948 1,950,390 1,408,114 Conditional and unconditional corporate receivables 6,666,172 5,913,124 5,690,399 4,636,839 Conditional and unconditional retail receivables 15,644 8,810 1,696 810 Conditional and unconditional collateralized by real estate mortgages receivables 868,406 921,599 602,250 566,408 Non-performing receivables 8,458 9,054 - 6 Receivables defined in high risk category by BRSA - - - - Securities collateralized by mortgages 16,048 - - - Securitization positions - - - - Short-term receivables and short-term corporate receivables from banks and brokerage corporations - - - - Investments in nature of collective investment funds 96,092 91,032 90,602 68,673 Equity security investments 7,659 7,659 7,659 7,659 Other receivables 415,532 369,047 341,833 326,477 Total 14,306,904 11,661,533 11,188,598 8,592,329 1) The figures represent total risk amounts before Credit Risk Mitigation and after credit conversion factor. 2) Average risk amounts are calculated as arithmetical average of monthly amounts of relevant year. 161 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.)