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 (Continued) c.1) Differences and mapping between regulatory consolidation and financial statement (Continued) Prior 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 2,540,872 2,545,396 - - - - Financial assets at fair value through profit or loss 90,603 90,603 - - - - Financial assets at fair value through other comprehensive income 141,928 141,928 66,081 - - - Derivative financial assets 1,238 - 1,238 - - - Loans (Net) 4,468,960 4,518,167 - - - - Receivables from leasing transactions (Net) 1,115,647 1,123,875 - - - - Factoring receivables (Net) - - - - - Financial assets measured at amortised cost (Net) 930,472 948,264 747,374 - - - 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) 81,455 81,455 - - - - Intangible assets and goodwill (Net) 19,762 - - - - 19,762 Investment properties (Net) 201,660 201,660 - - - - Current tax assets 4,441 4,441 - - - - Deferred tax assets 292,532 292,532 - - - 161,688 Other assets (Net) 20,602 20,602 - - - - Total assets 9,910,172 9,968,923 814,693 - - 181,450 Liabilities Deposits - - - - - - Funds borrowed 4,713,824 - - - - 4,713,824 Money market payables 1,075,122 - 603,045 - - 472,077 Securities issued (Net) 887,954 - - - - 887,954 Funds 442,751 - - - - 442,751 Financial liabilities at fair value through profit or loss - - - - - - Derivative financial liabilities 30 - 30 - - - Factoring payables - - - - - - Lease payables (Net) 485 - - - - 485 Provisions 40,158 - - - - 40,158 Current tax liabilities 31,639 - - - - 31,639 Deferred tax liabilities - - - - - - Liabilities related to non-current assets held for sale and discontinued operations (Net) - - - - - - Subordinated debt 736,414 - - - - 736,414 Other liabilities 653,591 - - - - 653,591 Shareholders` equity 1,328,204 - - - - 1,328,204 Total liabilities 9,910,172 - 603,075 - - 9,307,097 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. 195 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.)