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) 9. Information on income/(loss) before tax from continuing or discontinued operations Profit before tax consists of net interest income/expense amounting to TL 224,327, net commission fee income amounting to TL 50,434, trading gain/loss amounting to TL 50,619, other operating income amounting to TL 58,668, provision for loan losses and other receivables amounting to TL 17,667 and other operating expenses including personnel expenses amounting to TL 98,276. 10. Information on provision for taxes from continuing or discontinued operations As of 31 December 2022 the Bank has current tax expense TL 62,857 (31 December 2021 - TL 15,635) and the Bank has deferred tax expense amounting to TL 15,871 and deferred tax income amounting to TL 16,496 (31 December 2021 - TL 7,033 deferred tax income and TL 8,463 deferred tax expense). As of 31 December 2022, the Bank doesn’t have any discontinued operations. 11. Information on net income/(loss) from continuing or discontinued operations The Bank doesn’t have discontinued operations. The Bank’s net profit from continuing operations amounting to TL 203,873 (31 December 2021 - TL 47,125 profit). 12. Information on net income/(loss) for the period a. If the disclosure of ordinary banking transactions and the composition of income and expense items is necessary to understand the annual performance of Bank, the composition and amount of these items None (31 December 2021 - None). b. If an accounting estimate change significantly affects the profit/loss in the current period or has a probability to significantly affect the profit/loss in the subsequent periods, the overall effect is disclosed There is no significant change in accounting estimates which would affect the current or the subsequent periods. 237 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