PASHA BANK ANNUAL REPOT 2024

INFORMATION RELATED TO FINANCIAL POSITION AND RISK MANAGEMENT (Continued) II. EXPLANATIONS ON CREDIT RISK (Continued) r. Miscellaneous Information by major sectors and type of counterparties In accordance with TFRS 9; Impaired loans; By the end of the reporting period, not more than 90 days overdue or impaired due to credibility. For such loans, “Specific Provisions” are calculated within the scope of TFRS 9 Financial Assets. Overdue Loans; By the end of the reporting period up to 90 days due but not impaired loans. For such loans, “Stage 1 and Stage 2” expected credit losses are calculated within the scope of Provision Regulation. Current Period Prior Period Loans 1 Provisions Loans 1 Provisions Impaired Loans (TFRS 9) Expected Credit Losses (TFRS 9) 2 Impaired Loans (TFRS 9) Expected Credit Losses (TFRS 9) 2 Significant increase in credit risk (Stage 2) Non- Performing Loans (Stage 3) Significant increase in credit risk (Stage 2) Non- Performing Loans (Stage 3) Agriculture - - - - - - Farming and Stockbreeding - - - - - - Forestry - - - - - - Fishery - - - - - - Manufacturing 8,258 15,051 6,692 13,115 - 252 Mining and Quarrying - - - - - - Production 8,258 15,051 6,692 13,115 - 252 Electricity, Gas and Water - - - - - - Construction - - - - 13,787 13,787 Services 6,496 20,217 20,217 46,723 - 17,174 Wholesale and Retail Trade - 20,217 20,217 24,634 - 16,768 Accommodation and Dining - - - - - - Transportation and Telecom 6,496 - - 22,089 - 406 Financial Institutions - - - - - - Real Estate and Rental Services - - - - - - Professional Services - - - - - - Educational Services - - - - - - Health and Social Services - - - - - - Others - - - - - - Total 14,754 35,268 26,909 59,838 13,787 31,213 1) Breakdown of cash loans is given 2) Represents the expected loss provision for cash loans 173 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.)