PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) II. EXPLANATIONS AND NOTES RELATED TO LIABILITIES (Continued) 6. Information on other liabilities As of 31 December 2024, the other liabilities is TL 1,646,077 (31 December 2023 - TL 653,591). Other liabilities include transfer account balances of TL 1,533,271 related to foreign exchange buy/sell and transfer transactions, which have not been completed as of 31 December 2024, as well as various other liabilities, in accordance with the BRSA’s Circular No. 24049440.010.06.02[5/1]-1 dated 2 February 2015 (31 December 2023 - TL 627,392). 7. Information on financial lease agreements Current Period Prior Period Gross Net Gross Net Up to 1 Year 306 220 386 341 1 - 5 Years 219 179 149 144 Over 5 Years - - - - Total 525 399 535 485 8. Information on hedging derivative financial liabilities None (31 December 2023 - None). 9. Information on provisions a. Information on provisions related with foreign currency difference of foreign indexed loans As of 31 December 2024, there is no principal exchange rate decrease provision for foreign currency indexed loans (31 December 2023 - None). b. Information on specific provisions for non-cash loans that are non-funded and non-transformed into cash As of 31 December 2024, the Bank has no specific provision (31 December 2023 - None) and TL 6,061 (31 December 2023 - TL 9,387) provision for expected credit loss to the financial statements. Expected Credit Loss for Non-Cash Loans Current Period Prior Period 12 Months Expected Credit Loss 5,873 8,951 Significant Increase in Credit Risk 188 436 Total 6,061 9,387 c. Information on other provisions i. Information on provisions for possible risks None (31 December 2023 - None). ii. Other provisions are explained if they exceed 10% of the total provision balance The Bank’s total other provisions, excluding specific provisions for non-compensated and non-cash loans and expected loss provisions for non-cash loans, is TL 40,200 and consists of bonus/premium and litigation provision (31 December 2023 - TL 28,883 lawsuit and bonus/premium provision). 231 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.)