PASHA_BANK_ANNUAL REPORT 2022

INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT (Continued) Carrying values of items in accordance with TAS Prior 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 493,198 493,679 - - - - Financial assets at fair value through profit or loss 20,956 20,956 - - - - Financial assets at fair value through other comprehensive income 50,685 50,685 30,931 - - - Derivative financial assets 13,604 - 13,604 - - - Loans (Net) 2,146,810 2,216,450 - - - - Receivables from leasing transactions (Net) 204,709 206,002 - - - - Factoring receivables (Net) - - - - - - Financial assets measured at amortised cost (Net) 356,879 361,103 105,169 - - - 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) 87,982 87,982 - - - - Intangible assets and goodwill (Net) 7,784 - - - - 7,784 Investment properties (Net) 143,910 143,910 - - - - Current tax assets 483 483 - - - - Deferred tax assets 13,020 13,020 - - - - Other assets (Net) 22,533 22,533 - - - - Total assets 3,562,553 3,616,803 149,704 - - 7,784 Liabilities Deposits - - - - - - Loans received 1,376,052 - - - - 1,376,052 Money market funds 205,523 - 105,023 - - 100,500 Marketable securities issued (Net) 1,222,459 - - - - 1,222,459 Funds 28,179 - - - - 28,179 Financial liabilities at fair value through profit or loss - - - - - - Derivative financial liabilities 114 - 114 - - - Factoring payables - - - - - - Lease payables (Net) 538 - - - - 538 Provisions 15,969 - - - - 15,969 Current tax liabilities 8,526 - - - - 8,526 Deferred tax liabilities - - - - - - Liabilities related to non-current assets held for sale and discontinued operations (Net) - - - - - - Subordinated debt - - - - - - Other liabilities 98,213 - - - - 98,213 Shareholders` equity 606,980 - - - - 606,980 Total liabilities 3,562,553 - 105,137 - - 3,457,416 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. 186 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