PASHA BANK ANNUAL REPOT 2024

INFORMATION RELATED TO FINANCIAL POSITION AND RISK MANAGEMENT (Continued) II. EXPLANATIONS ON CREDIT RISK (Continued) s. Movements in value adjustments and provisions Current Period Opening Balance Provision for Period Provision Reversals Other Adjustments Closing Balance Specific provisions (Stage 3) 13,787 30,572 (3,741) (13,807) 26,811 General provisions (Stage 1&2) 77,762 28,750 (75,078) - 31,434 Prior Period Opening Balance Provision for Period Provision Reversals Other Adjustments Closing Balance Specific provisions (Stage 3) 17,190 - (3,403) - 13,787 General provisions (Stage 1&2) 71,290 45,691 (39,219) - 77,762 t. Risk involved in counter-cyclical capital buffer calculation The breakdown of private sector receivables by geographic area which considered in the calculation of counter-cyclical capital buffer in accordance with ‘Capital Conservation and Countercyclical Capital buffers’ published in official gazette dated 5 November 2013 and numbered 28812 and the sub-regulations are provided in the table below: Current Period Country Banking book for private sector lending RWAs of trading book Total Türkiye 8,527,231 - 8,527,231 Montenegro - - - Azerbaijan 724,761 - 724,761 United States of America 7,572 - 7,572 Austria 4,377 - 4,377 Russia 3,569 - 3,569 Germany 5,321 - 5,321 Georgia 8 - 8 Marshall Islands 191,664 - 191,664 China 177 - 177 Total 9,464,680 - 9,464,680 Prior Period Country Banking book for private sector lending RWAs of trading book Total Türkiye 6,979,185 - 6,979,185 Montenegro 338,039 - 338,039 Azerbaijan 199,348 - 199,348 United States of America 3,899 - 3,899 Austria 146 - 146 Russia 12,764 - 12,764 Germany 4,708 - 4,708 Georgia 1,590 - 1,590 Marshall Islands 137,674 - 137,674 China 77 - 77 Total 7,677,430 - 7,677,430 174 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.)