PASHA BANK ENG 20

PASHA Yatırım Bankası A.Ş. Notes to Unconsolidated Financial Statements at 31 December 2020 (Amounts are expressed in thousands of Turkish Lira (“TL”) unless otherwise stated.) (Convenience Translation of Publicly Announced Financial Statements Originally Issued in Turkish, See Note I of Section Three) INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT(Continued) r. Miscellaneous Information by major sectors and type of counterparties In accordance with TFRS 9; Impaired loans; By the end of the reporting period, not more than 90 days overdue or impaired due to credibility. For such loans, “Specific Provisions” are calculated within the scope of TFRS 9 Financial Assets. Overdue Loans; By the end of the reporting period up to 90 days due but not impaired loans. For such loans, “Stage 1 and Stage 2” expected credit losses are calculated within the scope of Provision Regulation. Current Period Prior Period Loans 1 Provisions Loans 1 Provisions Impaired Loans (TFRS 9) Expected Credit Losses (TFRS 9) 2 Impaired Loans (TFRS 9) Expected Credit Losses (TFRS 9) 2 Significant increase in credit risk (Stage 2) Non- Performing Loans (Stage 3) Significant increase in credit risk (Stage 2) Non- Performing Loans (Stage 3) Agriculture - - - - - - Farming and Stockbreeding - - - - - - Forestry - - - - - - Fishery - - - - - - Manufacturing 47,137 3,292 4,484 33,228 3,292 10,719 Mining and Quarrying 29,753 - 1,009 32,674 - 7,416 Production 17,384 3,292 3,475 554 3,292 3,303 Electricity, Gas and Water - - - - - - Construction 11,804 13,855 19,940 10,845 13,832 18,714 Services 60,250 18,930 9,846 51,845 18,330 10,931 Wholesale and Retail Trade - - - 1,440 - - Accommodation and Dining - - - - - - Transportation and Telecom 60,239 18,930 9,846 49,545 18,330 10,931 Financial Institutions - - - - - - Real Estate and Rental Services 11 - - 860 - - Professional Services - - - - - - Educational Services - - - - - - Health and Social Services - - - - - - Others - - - - - - Total 119,191 36,077 34,270 95,918 35,454 40,364 1) Cash Loans 2) Expected Credit Losses for cash loans 150 Annual Report 2020 PASHA Bank Year-End Financial Report