PASHA_BANK_ANNUAL REPORT 2022

General Information Financial Information and Risk Management Review Information on Management and Corporate Governance Principles EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) c. Information on other provisions i. Information on provisions for possible risks None (31 December 2021 - None). ii. Other provisions are explained if they exceed 10% of the total provision balance The Bank’s total other provisions, excluding special provisions for non-compensated and non-cash loans and expected loss provisions for non-cash loans, is TL 21,274 and consists of bonus/premium and litigation provision (31 December 2021 - TL 7,800 lawsuit and bonus/premium provision). iii. Obligations related to employee rights In accordance with Turkish Labour Law, the reserve has been calculated by estimating the present value of the future probable obligation of the Bank arising from the retirement of its employees. The movement of employee termination benefits is shown below Current Period Prior Period Balance at the Beginning of the Period 255 226 Provisions Recognised During the Period 466 29 Balance at the end of the period 721 255 In addition, as of 31 December 2022, the Bank have unused vacation provision of TL 1,689 (31 December 2021 - TL 1,094). 10. Information on taxes payable: a. Information on current year tax liability i. Information on tax provision The Bank recognized TL 16,989 as current tax liability as of 31 December 2022 (31 December 2021 - TL 5,275). ii. Information on taxes payable Current Period Prior Period Corporate Tax Payable 16,989 5,275 Taxation on Marketable Securities 204 187 Property Tax 1 1 Banking Insurance Transaction Tax 2,036 1,767 Foreign Exchange Transaction Tax 35 22 Value Added Tax Payable 635 329 Other 1,112 571 Total 21,012 8,152 227 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