PASHA BANK ANNUAL REPOT 2024

SECTION FIVE EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS I. EXPLANATIONS AND NOTES RELATED TO ASSETS 1. Information related to cash and the account of The Central Bank of the Republic of Türkiye (the “CBRT”): a. Information on cash and the account of the CBRT Current Period Prior Period LC FC LC FC Cash/Foreign currency 10 100 10 62 CBRT 28,728 1,768,864 10,690 1,621,910 Other - - - - Total 28,738 1,768,964 10,700 1,621,972 b. Information on the account of the CBRT Current Period Prior Period LC FC LC FC Demand Unrestricted Amount 28,728 913,846 10,690 867,842 Time Unrestricted Amount - - - - Time Restricted Amount - 855,018 - 754,068 Total 28,728 1,768,864 10,690 1,621,910 The Bank maintains reserve requirements at the CBRT for its Turkish Lira and foreign currency liabilities in accordance with the CBRT’s “Communiqué No. 2013/15 on Reserve Requirements”. As part of the regulatory changes aimed at strengthening the macroprudential policy framework, mandatory reserves, which were previously applied to the liability side of the balance sheet, have now also been applied to the asset side. Mandatory reserves can be held at the CBRT in Turkish Lira, US Dollar, Euro, and standard gold, as specified in the “Regulation on Mandatory Reserves”. As of 31 December 2024, the applicable rates for mandatory reserves held at the Central Bank of the Republic of Türkiye (CBRT) range from 0% to 8% for Turkish lira, depending on the maturity structure, excluding accounts supported by exchange rate/price protection provided by the Central Bank (31 December 2023: 0% to 8%); and for foreign currency, the rates range from 5% to 25%, depending on the maturity structure (31 December 2023: 5% to 30%). 2. Information on financial assets at fair value through profit or loss a. As of 31 December 2024, the Bank has no financial assets at fair value through profit or loss subject to repo transactions and given as collateral/blocked (31 December 2023 - None). 215 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.)