PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) IV. EXPLANATIONS AND NOTES RELATED TO INCOME STATEMENT (Continued) 12. Information on net income/(loss) for the period a. If the disclosure of ordinary banking transactions and the composition of income and expense items is necessary to understand the annual performance of Bank, the composition and amount of these items None (31 December 2023 - None). b. If an accounting estimate change significantly affects the profit/loss in the current period or has a probability to significantly affect the profit/loss in the subsequent periods, the overall effect is disclosed There is no significant change in accounting estimates which would affect the current or the subsequent periods. 13. Disclosure of 20% of sub-accounts in the case of other line items exceed 10% of the income statement total Current Period Prior Period Other 197 263 Other Interest Income 197 263 Interest on funds borrowed/funds and cash collateral (41,773) (14,683) Other - - Other Interest Expenses (41,773) (14,683 ) Money transfer commissions 75,588 13,272 From asset backed securities funds 4,010 8,089 From cheques, notes operations 528 23,191 Other 2,750 53,594 Other Commission Income 82,876 98,146 Given to correspondent banks (4,051) (2,901) Asset backed securities funds services - (5,827) Other (3,790) (1,323) Other Commission Expenses (7,841) (10,051) V. EXPLANATIONS AND NOTES RELATED TO STATEMENT OF CHANGES IN THE SHAREHOLDERS’ EQUITY 1. Information on financial assets at fair value through other comprehensive income “Unrealized gains and losses” arising from changes in the fair value of securities classified as financial assets at fair value through other comprehensive income are not recognized in current year income statements; they are recognized in the “Marketable securities value increase fund” account under equity, until the financial assets are sold, disposed or impaired. As of 31 December 2024, the Bank has booked TL 11,363 decrease (31 December 2023 - TL 10,562 decrease) for marketable securities valuation difference related to financial assets at fair value through other comprehensive income. 242 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.)