PASHA_BANK_ANNUAL REPORT 2022

INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT (Continued) s. Movements in value adjustments and provisions Current Period Opening Balance Provision for Period Provision Reversals Other Adjustments Closing Balance Specific provisions (Stage 3) 25,517 - (8,327) - 17,190 General provisions (Stage 1&2) 58,143 17,567 (4,420) - 71,290 Prior Period Opening Balance Provision for Period Provision Reversals Other Adjustments Closing Balance Specific provisions (Stage 3) 19,831 6,792 (1,106) - 25,517 General provisions (Stage 1&2) 34,452 30,667 (6,976) - 58,143 t. Risk involved in counter-cyclical capital buffer calculation The breakdown of private sector receivables by geographic area which considered in the calculation of counter-cyclical capital buffer in accordance with ‘Capital Conservation and Countercyclical Capital buffers’ published in official gazette dated 5 November 2013 and numbered 28812 and the sub-regulations are provided in the table below: Current Period Country Banking book for private sector lending RWAs of trading book Total Turkey 4,434,479 - 4,434,479 Montenegro 408,311 - 408,311 Azerbaijan 372,989 - 372,989 Austria 139,593 - 139,593 Germany 59,518 - 59,518 United States of America 25,568 - 25,568 Others 804 - 804 Total 5,441,262 - 5,441,262 Prior Period Country Banking book for private sector lending RWAs of trading book Total Turkey 2,782,544 - 2,782,544 Montenegro 464,149 - 464,149 Azerbaijan 215,116 - 215,116 Austria 15,936 - 15,936 Germany 3,611 - 3,611 United States of America 1,303 - 1,303 Others 1,397 - 1,397 Total 3,484,056 - 3,484,056 164 PASHA Bank 2022 Annual Report Notes to Unconsolidated Financial Statements at 31 December 2022 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