PASHA_BANK_ANNUAL REPORT 2022

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) 13. Disclosure of 20% of sub-accounts in the case of other line items exceed 10% of the income statement total Current Period Prior Period Other - 9 Other Interest Income - 9 Interest on funds borrowed/funds and cash collateral (17,656) (3,942) Other (2) - Other Interest Expenses (17,658) (3,942) Money transfer commissions 40,464 765 From asset backed securities funds 9,021 5,709 Other 5,316 5,030 Other Commission Income 54,801 11,504 Given to correspondent banks (3,689) (1,069) Asset backed securities funds services (6,364) (3,062) Other (833) (587) Other Commission Expenses (10,886) (4,718) V. EXPLANATIONS AND NOTES RELATED TO STATEMENT OF CHANGES IN THE SHAREHOLDERS’ EQUITY 1. Information on financial assets at fair value through other comprehensive income “Unrealized gains and losses” arising from changes in the fair value of securities classified as financial assets at fair value through other comprehensive income are not recognized in current year income statements; they are recognized in the “Marketable securities value increase fund” account under equity, until the financial assets are sold, disposed or impaired. As of 31 December 2022, The Bank has booked TL 1,998 gain (31 December 2021 - TL 2,911 loss) for marketable securities valuation difference related to financial assets at fair value through other comprehensive income. 238 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