PASHA_BANK_ANNUAL REPORT 2022

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) III. EXPLANATIONS AND NOTES RELATED TO OFF-BALANCE SHEET ACCOUNTS 1. Information on off-balance sheet commitments a. The amount and type of irrevocable commitments Current Period Prior Period Forward asset purchase and sale commitments 24,786 - Forward deposit purchase and sale commitments 373,966 - Tax and fond liabilities from export commitment - - Other irrevocable commitments 11,757 15,388 Total 410,509 15,388 b. Type and amount of probable losses and obligations arising from off-balance sheet items The Bank, within the context of banking activities, undertakes certain commitments, consisting of letters of guarantee, acceptance credits, letters of credit and other guarantees. As of 31 December 2022, the Bank has no specific provision (31 December 2021 - None) and TL 7,254 (31 December 2021 - TL 6,820) provision for expected credit loss to the financial statements. i. Non-cash loans including guarantees, bank acceptances, collaterals and others that are accepted as financial commitments and other letter of credits Current Period Prior Period Letters of guarantee 542,886 305,087 Letters of credit 42,089 109,673 Bank acceptances - - Other guarantees 200,202 317,729 Total 785,177 732,489 ii. Revocable, irrevocable guarantees and other similar commitments and contingencies Current Period Prior Period Final letters of guarantee 116,421 118,851 Provisional letters of guarantee - - Letters of guarantee for advances 112,446 - Letters of guarantee given to customs offices 96,857 77,882 Letter of guarantees given against cash loans 217,162 108,354 Other letter of guarantees - - Total 542,886 305,087 c. Total amount of non-cash loans Current Period Prior Period Non-cash Loans Given against Cash Loans 417,364 426,083 With Original Maturity of 1 Year or Less Than 1 Year 182,120 82,395 With Original Maturity of More Than 1 Year 235,244 343,688 Other Non-cash Loans 367,813 306,406 Total 785,177 732,489 230 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