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) EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) b. Information on the first and second group loans and other receivables including loans that have been restructured or rescheduled 31 December 2020 Cash Loans (1) Standard Loans Loans Under Close Monitoring Not under the scope of restructuring Restructured Loans Modifications on agreement conditions Refinancing Non-specialized Loans 1,229,498 35,947 83,244 - Loans given to enterprises 328,630 35,947 11,804 - Export Loans 15,163 - - - Import Loans - - - - Financial Sector Loans 280,369 - - - Consumer Loans - - - - Credit Cards - - - - Other 605,336 - 71,440 - Specialized Loans - - - - Other Receivables - - - - Total 1,229,498 35,947 83,244 - (1) TL 36,077 non-performing loans are not included. 31 December 2019 Cash Loans (1) Standard Loans Loans Under Close Monitoring Not under the scope of restructuring Restructured Loans Modifications on agreement conditions Refinancing Non-specialized Loans 929,163 52,399 43,519 - Loans given to enterprises 235,447 18,383 10,845 - Export Loans 29,932 - - - Import Loans - - - - Financial Sector Loans 175,647 - - - Consumer Loans - - - - Credit Cards - - - - Other 488,137 34,016 32,674 - Specialized Loans - - - - Other Receivables - - - - Total 929,163 52,399 43,519 - (1) TL 35,454 non-performing loans are not included. Expected Credit Loss 31 December 2020 31 December 2019 Standard Loans Loans Under Close Monitoring Standard Loans Loans Under Close Monitoring 12 Months Expected Credit Loss 7,039 - 7,476 - Significant Increase in Credit Risk - 14,439 - 18,085 Total 7,039 14,439 7,476 18,085 Annual Report 2020 PASHA Bank Year-End Financial Report 193