PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) II. EXPLANATIONS AND NOTES RELATED TO LIABILITIES (Continued) 14. Information on shareholders’ equity (Continued) h. Information on marketable securities value increase fund Current Period Prior Period LC FC LC FC From investment and associates, subsidiaries and joint ventures (business partners) - - - - Revaluation difference (12,829) 1,466 (12,181) 1,619 Foreign exchange difference - - - - Total (12,829) 1,466 (12,181) 1,619 III. EXPLANATIONS AND NOTES RELATED TO OFF-BALANCE SHEET ACCOUNTS 1. Information on off-balance sheet commitments a. The amount and type of irrevocable commitments Current Period Prior Period Forward asset purchase and sale commitments - 340,039 Forward deposit purchase and sale commitments - - Tax and fond liabilities from export commitment - - Other irrevocable commitments 4,408 8,143 Total 4,408 348,182 b. Type and amount of probable losses and obligations arising from off-balance sheet items The Bank, within the context of banking activities, undertakes certain commitments, consisting of letters of guarantee, acceptance credits, letters of credit and other guarantees. 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. i. Non-cash loans including guarantees, bank acceptances, collaterals and others that are accepted as financial commitments and other letter of credits Current Period Prior Period Letters of guarantee 1,150,629 795,997 Letters of credit 21,906 42,708 Bank acceptances - - Other guarantees 146,489 313,621 Total 1,319,024 1,152,326 ii. Revocable, irrevocable guarantees and other similar commitments and contingencies Current Period Prior Period Final letters of guarantee 276,882 104,207 Provisional letters of guarantee 529 - Letters of guarantee for advances - 74,883 Letters of guarantee given to customs offices 405,568 174,990 Letter of guarantees given against cash loans 467,650 441,623 Other letter of guarantees - 294 Total 1,150,629 795,997 234 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.)