PASHA_BANK_ANNUAL REPORT 2022

INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT (Continued) Prior 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 3,766,507 3,616,803 - 149,704 - 2 Liabilities carrying value amount in accordance with TAS under regulatory scope of consolidation 105,023 - - 105,023 - 3 Total net amount under regulatory scope of consolidation 3,661,484 3,616,803 - 44,681 - 4 Off-balance sheet amounts 747,877 648,011 - - - 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 4,264,814 - 44,681 - 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. c.3) Explanations of differences between amounts in accordance with TAS and regulatory exposure amounts i) Differences between amounts presented in financial statements in accordance with TAS and amounts accounted in accordance with regulatory consolidation None. ii) Differences between amounts in accordance with TAS and regulatory exposure amounts On counterparty credit risk related transactions, the differences between the valued amounts in accordance with TAS in the scope statutory consolidation and the amounts after risk reduction arise from the addition of potential risk amounts per maturity and transaction type to renewal cost of derivative transactions related to counterparty credit risk. The valued amounts of the items which are subject to market risk per TAS represent the fair value of trading financial instruments. Despite that, the amount at the risk amount line represents the amount which is subject market risk that derives from the calculation of capital requirements due to the loss on interest rate risk of market risk, share price risk, currency risk in the scope of “Regulation on Measurement and Evaluation of Banks Capital Adequacy Ratio”. 188 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