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.2) Main sources of differences between regulatory exposure amounts and carrying values in financial statements Current Period Total Subject to credit risk Subject to securitization Subject to counterparty credit risk Subject to market risk 1 1 Assets carrying value amount in accordance with TAS under scope of regulatory consolidation 14,115,677 12,942,874 - 1,172,803 - 2 Liabilities carrying value amount in accordance with TAS under regulatory scope of consolidation 824,988 - - 824,988 - 3 Total net amount under regulatory scope of consolidation 13,290,689 12,942,874 - 347,815 - 4 Off-balance sheet amounts 1,323,432 961,545 - - - 5 Differences in valuations - - - - 6 Differences due to different netting rules - - - - 7 Differences due to consideration of provisions - - - - 8 Differences due to BRSA’s applications - - - - 9 Differences due to risk reduction - - - - Risk amounts 13,904,419 - 347,815 - 1) The Amounts of financial instruments, which are measured according to 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 are presented. Prior Period Total Subject to credit risk Subject to securitization Subject to counterparty credit risk Subject to market risk 1 1 Assets carrying value amount in accordance with TAS under scope of regulatory consolidation 10,783,616 9,968,923 - 814,693 - 2 Liabilities carrying value amount in accordance with TAS under regulatory scope of consolidation 603,045 - - 603,045 - 3 Total net amount under regulatory scope of consolidation 10,180,571 9,968,923 - 211,648 - 4 Off-balance sheet amounts 1,160,469 961,367 - 5 Differences in valuations - - - - 6 Differences due to different netting rules - - - - 7 Differences due to consideration of provisions - - - - 8 Differences due to BRSA’s applications - - - - 9 Differences due to risk reduction - - - - Risk amounts 10,930,290 - 211,648 - 1) The Amounts of financial instruments, which are measured according to 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 are presented. 196 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.)