PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) II. EXPLANATIONS AND NOTES RELATED TO LIABILITIES (Continued) 11. Information on deferred tax liability Explanations on the taxation of the Bank are presented in Section Five in related explanations and notes. 12. Information on liabilities for assets held for sale and assets of discontinued operations None (31 December 2023 - None). 13. Information on subordinated loan Current Period Prior Period LC FC LC FC To be included in the calculation of additional capital borrowing instruments - - - - Subordinated loans - - - - Subordinated debt instruments - - - - Debt instruments to be included in contribution capital calculation - 882,285 - 736,414 Subordinated loans - 882,285 - 736,414 Subordinated debt instruments - - - - Total - 882,285 - 736,414 (1) Detailed explanations on subordinated loans are given in the section four “Information on instruments to be included in the equity calculation”. 14. Information on shareholders’ equity a. Presentation of paid-in capital Current Period Prior Period Common Stock 500,000 500,000 Preferred Stock - - b. Paid-in capital amount, explanation as to whether the registered share capital system is applied and if so, amount of registered share capital ceiling The Bank does not apply the registered share capital system. c. Information on share capital increases and their sources; other relevant information on increased share capital in current period None. d. Explanation on the transfers from capital reserve to paid-in capital in the current period None. e. Information on capital commitments, the general purpose and the estimated sources for these commitments until the end of the fiscal year and the subsequent periods None (31 December 2023 - None). f. Information on the Bank’s income, profitability, prior period indicators on liquidity and uncertainty on these indicators and their potential effects on the Bank’s capital The Bank considers there is no uncertainty regarding the prior period income, profitability and liquidity indicators, therefore the Bank does not foresee an effect on capital. g. Summary information about privileged shares representing the capital None (31 December 2023 - None). 233 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.)