PASHA_BANK_ANNUAL REPORT 2022

INFORMATION RELATED TO UNCONSOLIDATED FINANCIAL POSITION AND RISK MANAGEMENT (Continued) The following table summarizes the carrying values and fair values of financial assets and liabilities. The carrying value represents the acquisition costs and accumulated interest accruals of corresponding financial assets or liabilities. Carrying Value Fair Value Current Period Prior Period Current Period Prior Period Financial Assets 5,921,267 3,362,479 5,862,947 3,349,675 Interbank money market placements - - - - Banks 1,270,396 209,910 1,270,396 209,910 Cash and balances at Central Bank 450,760 283,769 450,760 283,769 Derıvative Financial assetes - 13,604 - 13,604 Financial assets at fair value through profit or loss 41,168 20,956 41,168 20,956 Financial assets at fair value through other comprehensive income 64,216 50,685 64,216 50,685 Financial assets measured at amortised cost 456,634 361,103 460,299 362,777 Loans 3,638,093 2,422,452 3,576,108 2,407,974 Financial Liabilities 5,260,437 2,906,564 5,254,923 2,915,019 Banks’ deposits - - - - Other deposits - - - - Funds borrowed from other fin. Institutions 2,763,204 1,376,052 2,762,842 1,382,000 Securities issued 953,823 1,222,459 949,297 1,225,068 Miscellaneous payables 128,639 74,237 128,639 74,196 Payables to money market 312,968 205,523 313,010 205,465 Derıvative financial liabilities 3,164 114 3,164 114 Borrowers’ funds 630,890 28,179 630,901 28,176 Subordinated loans 467,749 - 467,070 - Fair value hierarchy: TFRS 7 sets a hierarchy of valuation techniques according to the observability of data used in valuation techniques which establish basis for fair value calculations. Aforesaid fair value hierarchy is determined as follows: a) Identical assets and quoted market prices (non-adjusted) (1 st level); b) Directly (by way of prices) or indirectly (derived from prices) data for the assets or liabilities, other than quoted prices in the 1 st level (2 nd level); c) Data not based on observable market data regarding assets or liabilities (3 rd level). 206 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