PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) IV. EXPLANATIONS AND NOTES RELATED TO INCOME STATEMENT (Continued) 5. Information on other operating income Other operating income includes TL 78,819 reversal of prior year specific and expected loss provision and there is no income regarding extraordinary accounts (31 December 2023 - TL 41,542 special provision and expected loss provision reversal). 6. Provision expenses related to loans and other receivables Current Period Prior Period Expected Credit Loss (1) 59,322 45,691 12 Month Expected Credit Loss (Stage 1) 28,676 29,002 Significant increase in credit risk (Stage 2) 74 16,689 Non-Performing Loans (Stage 3) 30,572 - Marketable Securities Impairment Provision - - Financial Assets at Fair Value Through Profit or Loss - - Financial Assets At Fair Value Through Other Comprehensive Income - - Investments in Associates, Subsidiaries and Held-to-Maturity Securities Value Decrease - - Investments in Associates - - Subsidiaries - - Joint Ventures - - Other - - Total (2) 59,322 45,691 (1) Includes expected credit losses for the non-cash loans. (2) While considering the provision reversals included in other operating income, net provision expense is TL 19,521 (31 December 2023 - TL 4,149 net provision expense). 7. Information related to other operating expenses: Current Period Prior Period Reserve for employee termination benefits (1) - - Bank social aid fund deficit provision - - Fixed assets impairment expense - - Depreciation expenses of fixed assets 4,978 5,055 Intangible assets impairment expense - - Goodwill impairment expense - - Amortization expenses of intangible assets 7,357 5,684 Shares (capital method applied) impairment expense - - Impairment expense for investment securities that will be disposed - - Amortization expenses of investment securities that will be disposed - - Impairment expenses for property and equipment held for sale purpose and terminated operations - - Other operating expenses 84,263 46,989 Leasing expenses related to TFRS 16 exemptions 2,029 752 Maintenance expenses 17,017 8,621 Advertisement expenses 6,810 2,410 Other expenses 58,407 35,206 Loss on sales of assets - 24 Other 31,394 23,992 Total 127,992 81,744 (1) Provision expenses for unused vacation provision and employee termination benefits are presented in personnel expenses at profit and loss statement. 240 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.)