PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) IV. EXPLANATIONS AND NOTES RELATED TO INCOME STATEMENT (Continued) 8. Fees for services received from the independent auditor/independent audit firm In accordance with the decision of the POA dated 26 March 2021, the fee information (excluding VAT) for the reporting period for the services received from the independent auditor or independent audit firm is given in the table below. Current Period Prior Period Independent audit fee 3,828 2,047 Fees for tax consultancy services 400 202 Other assurance services fee - - Fee for other services other than independent audit 490 - Total 4,718 2,249 9. Information on income/(loss) before tax from continuing or discontinued operations Profit before tax consists of net interest income/expense amounting to TL 550,140 net commission fee income amounting to TL 82,113, trading gain/loss amounting to TL 164,234, other operating income amounting to TL 92,688, provision for loan losses and other provision expenses amounting to TL 59,322, and other operating expenses including personnel expenses amounting to TL 343,730. 10. Information on provision for taxes from continuing or discontinued operations For the period ended 31 December 2024 the Bank has current tax expense TL 134,819 (31 December 2023 - TL 81,007) and the Bank has deferred tax expense amounting to TL 15,542 and deferred tax income amounting to TL 121,551 (31 December 2023 - TL 31,934 deferred tax expense and TL 307,022 deferred tax income). Current Period Prior Period Reconciliation of Tax Provision Profit/Loss Before Tax 491,683 330,921 Applicable Tax Rate 30% 30% Calculated Tax 147,505 99,276 Reconciliation of Provision for Income Taxes and Provision for Income Taxes Other (Effect of expenses not accepted by law, discounts, etc.)* (118,695) (293,357) Tax Provision 28,810 (194,081) * Deferred tax assets arising from inflation adjustment in accordance with the provisions of Provisional Article 33 of the Tax Procedure Law are included. As of 31 December 2024, the Bank doesn’t have any discontinued operations. 11. Information on net income/(loss) from continuing or discontinued operations The Bank doesn’t have discontinued operations. The Bank’s net profit from continuing operations amounting to TL 462,873 (31 December 2023 - TL 525,002 profit). 241 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.)