PASHA_BANK_ANNUAL REPORT 2022

General Information Financial Information and Risk Management Review Information on Management and Corporate Governance Principles INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT (Continued) c. Linkages between financial statements and regulatory exposures c.1) Differences and mapping between regulatory consolidation and financial statement Carrying values of items in accordance with TAS Current Period Carrying values as reported in published financial statements 1 Subject to credit risk Subject to counterparty credit risk Subject to the securitisation Subject to market risk 2 Not subject to capital requirements or subject to deduction from capital Assets Cash and cash equivalents 1,719,212 1,721,156 - - - - Financial assets at fair value through profit or loss 41,168 41,168 - - - - Financial assets at fair value through other comprehensive income 64,216 64,216 8,940 - - - Derivative financial assets - - - - - - Loans (Net) 3,311,616 3,379,137 - - - - Receivables from leasing transactions (Net) 257,668 258,956 - - - - Factoring receivables (Net) - - - - - - Financial assets measured at amortised cost (Net) 447,712 456,634 302,199 - - - Non-currents assets or disposal groups held for sale and from discontinued operations (Net) - - - - - - Investments in associates (Net) - - - - - - Investments in subsidiaries (Net) - - - - - - Jointly Controlled Partnerships (Joint Ventures) (Net) - - - - - - Tangible assets (Net) 100,528 100,528 - - - - Intangible assets and goodwill (Net) 11,648 - - - - 11,648 Investment properties (Net) 170,217 170,217 - - - - Current tax assets 12 12 - - - - Deferred tax assets 12,251 12,251 - - - - Other assets (Net) 19,607 19,607 - - - - Total assets 6,155,855 6,223,882 311,139 - - 11,648 Liabilities Deposits - - - - - - Loans received 2,763,204 - - - - 2,763,204 Money market funds 312,968 - 231,243 - - 81,725 Marketable securities issued (Net) 953,823 - - - - 953,823 Funds 630,890 - - - - 630,890 Financial liabilities at fair value through profit or loss - - - - - - Derivative financial liabilities 3,164 - 3,164 - - - Factoring payables - - - - - - Lease payables (Net) 876 - - - - 876 Provisions 30,938 - - - - 30,938 Current tax liabilities 21,711 - - - - 21,711 Deferred tax liabilities - - - - - - Liabilities related to non-current assets held for sale and discontinued operations (Net) - - - - - - Subordinated debt 467,749 - - - - 467,749 Other liabilities 154,770 - - - - 154,770 Shareholders` equity 815,762 - - - - 815,762 Total liabilities 6,155,855 - 234,407 - - 5,921,448 1) Unconsolidated financial statements of Bank are stated. 2) The Amounts of financial instruments, which are measured in accordance with TAS and included in trading accounts within the scope of the “Regulation on Measurement and Assessment of Capital Adequacy Ratios of Banks” are represented in “Subject to market risk framework” column. 185 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