PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) I. EXPLANATIONS AND NOTES RELATED TO ASSETS (Continued) 15. Information on deferred tax asset (Continued) Current Period Prior Period Temporary Differences of Deferred Tax Base Deferred Tax Amount Temporary Differences of Deferred Tax Base Deferred Tax Amount Provision for employee benefits 5,245 1,574 1,888 566 Expected credit losses 30,109 9,033 75,352 22,606 Other provisions 200 60 3,200 960 Other* 1,396,810 419,042 990,312 297,094 Deferred Tax Asset 1,432,364 429,709 1,070,752 321,226 Derivative financial assets - - (1,208) (363) Marketable securities (69,143) (20,743) (63,201) (18,960) Other (33,607) (10,082) (31,237) (9,371) Deferred Tax Liability (102,750) (30,825) (95,646) (28,694) Deferred Tax Asset/(Liability), net 1,329,614 398,884 975,106 292,532 * Deferred tax assets arising from the inflation adjustment under the provisions of Article 33 of the Tax Procedure Law have been included. 16. Information on assets held for resale and discontinued operations None (31 December 2023 - None). 17. Information on other assets As of 31 December 2024, other assets amount to TL 133,876 (31 December 2023- TL 20,602) and do not exceed 10% of total balance sheet except off balance sheet commitments. II. EXPLANATIONS AND NOTES RELATED TO LIABILITIES 1. Information on deposits The Bank has no deposits due to its nature as an investment bank. 2. Negative differences related to derivative financial liabilities Current Period Prior Period LC FC LC FC Forward transactions - - 30 - Swap transactions - - - - Futures transactions - - - - Options transactions - - - - Other - - - - Total - - 30 - 229 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.)