PASHA BANK ANNUAL REPOT 2024

INFORMATION RELATED TO FINANCIAL POSITION AND RISK MANAGEMENT (Continued) VIII. EXPLANATIONS ON THE RISK MANAGEMENT (Continued) c. Linkages between financial statements and regulatory exposures c.1) Differences and mapping between regulatory consolidation and financial statement Current Period Carrying values of items in accordance with TAS Carrying values as reported in published financial statements 1 Subject to credit risk Subject to counterparty credit risk Subject to the securitisation Subject to market risk 2 Not subject to capital requirements or subject to deduction from capital Assets Cash and cash equivalents 3,204,327 3,206,915 - - - - Financial assets at fair value through profit or loss 96,091 96,091 - - - - Financial assets at fair value through other comprehensive income 250,554 250,554 62,479 - - - Derivative financial assets - - - - - - Loans (Net) 5,771,407 5,807,355 - - - - Receivables from leasing transactions (Net) 1,217,544 1,221,029 - - - - Factoring receivables (Net) - - - - - - Financial assets measured at amortised cost (Net) 1,538,191 1,547,029 1,110,324 - - - Non-currents assets or disposal groups held for sale and from discontinued operations (Net) - - - - - - Investments in associates (Net) - - - - - - Investments in subsidiaries (Net) - - - - - - Jointly Controlled Partnerships (Joint Ventures) (Net) - - - - - - Tangible assets (Net) 72,654 72,654 - - - - Intangible assets and goodwill (Net) 21,294 - - - - 21,294 Investment properties (Net) 208,487 208,487 - - - - Current tax assets - - - - - - Deferred tax assets 398,884 398,884 - - - - Other assets (Net) 133,876 133,876 - - - - Total assets 12,913,309 12,942,874 1,172,803 - - 21,294 Liabilities Deposits - - - - - - Funds borrowed 5,477,550 - - - - 5,477,550 Money market payables 1,419,372 - 824,988 - - 594,384 Securities issued (Net) 1,148,302 - - - - 1,148,302 Funds 465,814 - - - - 465,814 Financial liabilities at fair value through profit or loss - - - - - - Derivative financial liabilities - - - - - - Factoring payables - - - - - - Lease payables (Net) 399 - - - - 399 Provisions 51,506 - - - - 51,506 Current tax liabilities 46,730 - - - - 46,730 Deferred tax liabilities - - - - - - Liabilities related to non-current assets held for sale and discontinued operations (Net) - - - - - - Subordinated debt 882,285 - - - - 882,285 Other liabilities 1,646,077 - - - - 1,646,077 Shareholders` equity 1,775,274 - - - - 1,775,274 Total liabilities 12,913,309 - 824,988 - - 12,088,321 1) Unconsolidated financial statements of Bank are stated. 2) The Amounts of financial instruments, which are measured in accordance with TAS and included in trading accounts within the scope of the “Regulation on Measurement and Assessment of Capital Adequacy Ratios of Banks” are represented in “Subject to market risk framework” column. 194 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.)