PASHA BANK ANNUAL REPOT 2024

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) VI. EXPLANATIONS AND NOTES RELATED TO STATEMENT OF CASH FLOWS (Continued) 2. Explanation about other cash flows items and the effect of changes in foreign exchange rates on cash and cash equivalents The amount of TL 134,549 (31 December 2023 - TL 76,070) presented under the “Other” item within “Cash Flows from Banking Operations” primarily comprises other operating expenses, excluding fees and commissions paid as well as personnel expenses. The amount of TL 7,162 (31 December 2023 - TL 5,085) presented under “Net increase/decrease in other assets” within “Changes in operating assets and liabilities” represents changes in other assets. The amount of TL 1,279,887 (31 December 2023 - TL 1,082,561) presented under “Net increase/decrease in other liabilities” within “Changes in operating assets and liabilities” comprises changes in money market payables, funds, miscellaneous payables, and other liabilities. As of 31 December 2024, the effect of changes in foreign exchange rates on cash and cash equivalents has been calculated as an increase of approximately TL 143,251 (31 December 2023 - TL 157,131 increase). VII. EXPLANATIONS AND NOTES RELATED TO THE BANK’S RISK GROUP 1. The volume of transactions relating to the Bank’s risk group, outstanding loan and deposit transactions and profit and loss of the period: a. Information on loans of the Bank’s risk group: Current Period Investments in Associates, subsidiaries, and joint ventures Direct and indirect shareholders of the Bank Other real and legal persons that have been included in the risk group Cash Non-Cash Cash Non-Cash Cash Non-Cash Loans Beginning of the Period - - - 76,476 451,063 81,429 End of the Period - - - 145,202 2,230 5,722 Interest and Commission Income Received - - - 1,229 1,620 35 Prior Period Investments in Associates, subsidiaries, and joint ventures Direct and indirect shareholders of the Bank Other real and legal persons that have been included in the risk group Cash Non-Cash Cash Non-Cash Cash Non-Cash Loans Beginning of the Period - - - 109,320 408,311 117,818 End of the Period - - - 76,476 451,063 81,429 Interest and Commission Income Received - - - 1,615 29,124 1,284 The Bank does not have any cash loans granted with the counter-guarantee of its main shareholder (31 December 2023 - TL 236,280). b. Information on deposits of the Bank’s risk group: The Bank doesn’t have any deposits since it is an investment bank. 244 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.)