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.2) Main sources of differences between regulatory exposure amounts and carrying values in financial statements Current Period Total Subject to credit risk Subject to securitization Subject to counterparty credit risk Subject to market risk 1 1 Assets carrying value amount in accordance with TAS under scope of regulatory consolidation 6,535,021 6,223,882 - 311,139 - 2 Liabilities carrying value amount in accordance with TAS under regulatory scope of consolidation 231,243 - - 231,243 - 3 Total net amount under regulatory scope of consolidation 6,303,778 6,223,882 - 79,896 - 4 Off-balance sheet amounts 796,934 632,159 - - - 5 Differences in valuations - - - - 6 Differences due to different netting rules - - - - 7 Differences due to consideration of provisions - - - - 8 Differences due to BRSA’s applications - - - - 9 Differences due to risk reduction - - - - Risk amounts 6,856,041 - 79,896 - 1) The Amounts of financial instruments, which are measured according to 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 are presented. 187 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