PASHA BANK ANNUAL REPOT 2024

INFORMATION RELATED TO FINANCIAL POSITION AND RISK MANAGEMENT (Continued) IV. EXPLANATIONS ON INTEREST RATE RISK Interest rate risk is the risk that expresses the effects of fluctuations in the market interest rates on the value increase/decrease of the Bank’s interest rate sensitive assets and liabilities. The interest rate sensitivity of Assets, Liabilities and Off-balance sheet items is carefully followed up by the treasury department of the Bank. Assets and liabilities which are sensitive to interest are managed in such a way that minimizes the interest risk. The interest rate risk of the banking items is measured legally in accordance with the “Regulation on Measurement and Assessment of Standard Shock Method on the interest rate risk arising from banking accounts”, and this legal limit is monitored and reported monthly, based on this measurement. a. Interest rate sensitivity of assets, liabilities and off-balance sheet items based on repricing dates Current Period Up to 1 Month 1-3 Months 3-12 Months 1-5 Year 5 Year and over Non- Interest Bearing 1 Total Assets Cash and Cash Equivalents (Cash in vault, effectiveness, money in transfer and cheques purchased) and Balances with the CB of Türkiye 914,670 - - - - 882,469 1,797,139 Due from Banks 1,269,903 - - - - 137,285 1,407,188 Financial Assets at Fair Value Through Profit/Loss 7 - - - - - 96,091 96,091 Money Market Placements - - - - - - - Financial assets at fair value through other comprehensive income 99,063 8,089 67,579 68,164 - 7,659 250,554 Loans 2 2,054,485 1,495,895 1,882,380 1,590,523 5,101 (39,433) 6,988,951 Financial assets measured at amortised cost 3,877 285,424 319,524 938,204 - (8,838) 1,538,191 Other Assets - - - - - 835,195 835,195 Total Assets 4,341,998 1,789,408 2,269,483 2,596,891 5,101 1,910,428 12,913,309 Liabilities Bank Deposits - - - - - - - Other Deposits - - - - - - - Money Market Payables 915,449 116,402 384,113 3,408 - - 1,419,372 Miscellaneous Payables 5 35,750 66,330 2,140 - - 554,178 658,398 Marketable Securities Issued 51,436 4,714 1,092,152 - - - 1,148,302 Funds Borrowed From Other Financial Institutions 2,328,507 908,622 1,213,116 1,023,129 - 4,176 5,477,550 Other Liabilities 3,4 10,680 179,618 179,296 882,008 - 2,958,085 4,209,687 Total Liabilities 3,341,822 1,275,686 2,870,817 1,908,545 - 3,516,439 12,913,309 Balance Sheet Long Position 1,000,176 513,722 - 688,346 5,101 - 2,207,345 Balance Sheet Short Position - - (601,334) - - (1,606,011) (2,207,345) Off-balance Sheet Long Position 6 - - - - - - - Off-balance Sheet Short Position 6 - - - - - - - Total Position 1,000,176 513,722 (601,334) 688,346 5,101 (1,606,011) - 1) Allowances for the expected credit losses are included in the non-interest bearing column. 2) Finance lease receivables are included. 3) Shareholders’ equity is presented under other liabilities in the non-interest bearing column. 4) Borrowers’ funds and subordinated loans are presented in the other liabilities. 5) Presented in other liabilities at financial statements. 6) Includes asset purchase and sale commitments. 7) Includes derivative financial assets. 177 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.)