PASHA_BANK_ANNUAL REPORT 2022

The accompanying notes are an integral part of these financial statements Unconsolidated Financial Statements at 31 December 2022 SECTION TWO UNCONSOLIDATED FINANCIAL STATEMENTS I. BALANCE SHEET (STATEMENT OF FINANCIAL POSITION) Current Period 31/12/2022 Prior Period 31/12/2021 ASSETS Note LC FC Total LC FC Total I. FINANCIAL ASSETS (Net) 102,079 1,722,517 1,824,596 77,046 501,397 578,443 1.1 Cash and cash equivalents 43,673 1,675,539 1,719,212 10,078 483,120 493,198 1.1.1 Cash and balances at Central Bank (5.1.1) 41,419 409,341 450,760 7,592 276,177 283,769 1.1.2 Banks (5.1.3) 4,198 1,266,198 1,270,396 2,967 206,943 209,910 1.1.3 Receivables from money markets - - - - - - 1.1.4 Allowance for expected credit losses (-) (1,944) - (1,944) (481) - (481) 1.2 Financial assets at fair value through profit or loss (5.1.2) 3,602 37,566 41,168 2,679 18,277 20,956 1.2.1 Public debt securities - - - - - - 1.2.2 Equity instruments - 37,566 37,566 - 18,277 18,277 1.2.3 Other financial assets 3,602 - 3,602 2,679 - 2,679 1.3 Financial assets at fair value through other comprehensive income (5.1.4) 54,804 9,412 64,216 50,685 - 50,685 1.3.1 Public debt securities 35,735 - 35,735 39,205 - 39,205 1.3.2 Equity instruments 7,659 - 7,659 7,659 - 7,659 1.3.3 Other financial assets 11,410 9,412 20,822 3,821 - 3,821 1.4 Derivative financial assets - - - 13,604 - 13,604 1.4.1 Derivative financial assets at fair value through profit or loss (5.1.2) - - - 13,604 - 13,604 1.4.2 Derivative financial assets at fair value through other comprehensive income (5.1.11) - - - - - - II. FINANCIAL ASSETS MEASURED AT AMORTİSED COST (Net) 1,159,655 2,857,341 4,016,996 677,541 2,030,857 2,708,398 2.1 Loans (5.1.5) 1,096,988 2,282,149 3,379,137 663,192 1,553,258 2,216,450 2.2 Receivables from leasing transactions (5.1.10) 140,398 118,558 258,956 88,824 117,178 206,002 2.3 Factoring receivables - - - - - - 2.4 Financial assets measured at amortised cost (5.1.6) - 456,634 456,634 - 361,103 361,103 2.4.1 Public debt securities - 324,054 324,054 - 189,860 189,860 2.4.2 Other financial assets - 132,580 132,580 - 171,243 171,243 2.5 Allowance for expected credit losses (-) (5.1.5) (77,731) - (77,731) (74,475) (682) (75,157) III. NON-CURRENTS ASSETS OR DISPOSAL GROUPS HELD FOR SALE AND FROM DISCONTINUED OPERATIONS (Net) (5.1.16) - - - - - - 3.1 Held for sale - - - - - - 3.2 Held from discontinued operations - - - - - - IV. INVESTMENTS IN ASSOCIATES, SUBSIDIARIES AND JOINT VENTURES - - - - - - 4.1 Investments in associates (Net) (5.1.7) - - - - - - 4.1.1 Associates accounted by using equity method - - - - - - 4.1.2 Non-consolidated associates - - - - - - 4.2 Investments in subsidiaries (Net) (5.1.8) - - - - - - 4.2.1 Non-consolidated financial subsidiaries - - - - - - 4.2.2 Non-consolidated non-financial subsidiaries - - - - - - 4.3 Jointly Controlled Partnerships (Joint Ventures) (Net) (5.1.9) - - - - - - 4.3.1 Jointly controlled partnerships accounted by using equity method - - - - - - 4.3.2 Non-consolidated jointly controlled partnerships - - - - - - V. TANGIBLE ASSETS (Net) (5.1.12) 100,528 - 100,528 87,982 - 87,982 VI. INTANGIBLE ASSETS AND GOODWILL (Net) (5.1.13) 11,648 - 11,648 7,784 - 7,784 6.1 Goodwill - - - - - - 6.2 Other 11,648 - 11,648 7,784 - 7,784 VII. INVESTMENT PROPERTIES (Net) (5.1.14) 170,217 - 170,217 143,910 - 143,910 VIII. CURRENT TAX ASSETS 12 - 12 483 - 483 IX. DEFERRED TAX ASSETS (5.1.15) 12,251 - 12,251 13,020 - 13,020 X. OTHER ASSETS (Net) (5.1.17) 19,523 84 19,607 22,505 28 22,533 TOTAL ASSETS 1,575,913 4,579,942 6,155,855 1,030,271 2,532,282 3,562,553 122 PASHA Bank 2022 Annual Report Pasha Yatırım Bankası A.Ş. (Amounts are expressed in thousands of Turkish Lira (“TL”) unless otherwise stated.) Convenience translation of publicly announced unconsolidated financial statements originally issued in turkish, see note I of section three