PASHA_BANK_ANNUAL REPORT 2022

The accompanying notes are an integral part of these financial statements Unconsolidated Financial Statements at 31 December 2022 II. OFF-BALANCE SHEET Current Period 31/12/2022 Prior Period 31/12/2021 OFF BALANCE SHEET COMMITMENTS Note LC FC Total LC FC Total A. OFF-BALANCE SHEET COMMITMENTS (I+II+III) 295,257 1,543,792 1,839,049 231,574 795,011 1,026,585 I. GUARANTEES AND WARRANTIES (5.3.1) 282,430 502,747 785,177 151,668 580,821 732,489 1.1. Letters of Guarantee 279,930 262,956 542,886 151,668 153,419 305,087 1.1.1 Guarantees Subject to State Tender Law - - - - - - 1.1.2 Guarantees Given for Foreign Trade Operations - - - - - - 1.1.3 Other Letters of Guarantee 279,930 262,956 542,886 151,668 153,419 305,087 1.2 Bank Acceptances - - - - - - 1.2.1 Import Letter of Acceptance - - - - - - 1.2.2 Other Bank Acceptances - - - - - - 1.3 Letters of Credit - 42,089 42,089 - 109,673 109,673 1.3.1 Documentary Letters of Credit - - - - - - 1.3.2 Other Letters of Credit - 42,089 42,089 - 109,673 109,673 1.4 Prefinancing Given as Guarantee - - - - - - 1.5 Endorsements - - - - - - 1.5.1 Endorsements to the Central Bank of the Republic of Turkey - - - - - - 1.5.2 Other Endorsements - - - - - - 1.6 Securities Issue Purchase Guarantees - - - - - - 1.7 Factoring Guarantees - - - - - - 1.8 Other Guarantees 2,500 197,702 200,202 - 317,729 317,729 1.9 Other Collaterals - - - - - - II. COMMITMENTS (5.3.1) 12,827 397,682 410,509 - 15,388 15,388 2.1 Irrevocable Commitments 12,827 397,682 410,509 - 15,388 15,388 2.1.1 Asset Purchase and Sales Commitments 11,436 13,350 24,786 - - - 2.1.2 Deposit Purchase and Sales Commitments - 373,966 373,966 - - - 2.1.3 Share Capital Commitments to Associates and Subsidiaries - - - - - - 2.1.4 Commitments for Loan Limits - - - - - - 2.1.5 Securities Issue Brokerage Commitments - - - - - - 2.1.6 Commitments for Reserve Deposit Requirements - - - - - - 2.1.7 Commitments for Cheques - - - - - - 2.1.8 Tax and Fund Liabilities from Export Commitments - - - - - - 2.1.9 Commitments for Credit Card Limits - - - - - - 2.1.10 Promotion Commitments for Credit Cards and Banking Services - - - - - - 2.1.11 Receivables from Short Sale Commitments of Marketable Securities - - - - - - 2.1.12 Payables for Short Sale Commitments of Marketable Securities - - - - - - 2.1.13 Other Irrevocable Commitments 1,391 10,366 11,757 - 15,388 15,388 2.2. Revocable Commitments - - - - - - 2.2.1 Revocable Commitments for Loan Limits - - - - - - 2.2.2 Other Revocable Commitments - - - - - - III. DERIVATIVE FINANCIAL INSTRUMENTS (5.3.2) - 643,363 643,363 79,906 198,802 278,708 3.1 Hedging Derivative Financial Instruments - - - - - - 3.1.1 Transactions for Fair Value Hedge - - - - - - 3.1.2 Transactions for Cash Flow Hedge - - - - - - 3.1.3 Transactions for Foreign Net Investment Hedge - - - - - - 3.2 Trading Derivative Financial Instruments - 643,363 643,363 79,906 198,802 278,708 3.2.1 Forward Foreign Currency Buy/Sell Transactions - - - - - - 3.2.1.1 Forward Foreign Currency Transactions-Buy - - - - - - 3.2.1.2 Forward Foreign Currency Transactions-Sell - - - - - - 3.2.2 Swap Transactions Related to Foreign Currency and Interest Rates - 643,363 643,363 79,906 198,802 278,708 124 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