PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) I. EXPLANATIONS AND NOTES RELATED TO ASSETS (Continued) a. Information on non-performing loans (Continued) iv. Information on non-performing loans based on types of borrowers III. Group IV. Group V. Group Loans with limited collectability Loans with doubtful collectability Uncollectible loans Current period (Net) 931 7,526 - Loans granted to real persons and legal entities (Gross) 1,658 33,610 - Provision (-) (727) (26,084) - Loans granted to real persons and legal entities (Net) 931 7,526 - Banks (Gross) - - - Provision (-) - - - Banks (Net) - - - Other loans (Gross) - - - Provision (-) - - - Other loans (Net) - - - Prior Period (Net) - - - Loans granted to real persons and legal entities (Gross) - - 13,787 Provision (-) - - (13,787) Loans granted to real persons and legal entities (Net) - - - Banks (Gross) - - - Provision (-) - - - Banks (Net) - - - Other loans (Gross) - - - Provision (-) - - - Other loans (Net) - - - v. Information on interest accruals, rediscounts, valuation differences and their provisions calculated for non- performing loans in accordance with TFRS 9 III. Group IV. Group V. Group Loans with limited collectability Loans with doubtful collectability Uncollectible loans Current period (Net) - - - Interest accruals, rediscounts and valuation differences - - - Provision (-) - - - Prior Period (Net) - - - Interest accruals, rediscounts and valuation differences - - 899 Provision (-) - - (899) vi. Information on the collection policy of non-performing loans and other receivables and information on the write-off policy of the Bank Under the “Regulation on Amending the Regulation on the Classification of Loans and the Procedures and Principles for the Provisioning of Such Loans”, published in the Official Gazette No. 30961 on November 27, 2019, the Bank is allowed to remove from the balance sheet the portion of loans classified as “fifth group - loans classified as loss” for which there is no reasonable expectation of recovery. When determining whether there is a reasonable expectation, the bank conducts both objective and subjective assessments. As detailed in the accounting policies under “3.7. Explanations on Expected Credit Loss, provisions for expected credit losses are made in accordance with IFRS 9 for the portions of loans deemed not recoverable. 224 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.)