PASHA_BANK_ANNUAL REPORT 2022

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) 2. Explanation about other cash flows items and the effect of changes in foreign exchange rates on cash and cash equivalents The “Other” items presented in “Net operating income before changes in operating assets and liabilities” amount to TL 38,395 (31 December 2021 - TL 18,869) mainly consists fees and commissions paid and other operating expenses excluding personnel expenses. The “Net increase/decrease in other liabilities” item under “Changes in operating assets and liabilities” amounting to TL 126 (31 December 2021 - TL 444) consists of mainly changes in prepaid expenses and other assets. The “Net increase/decrease in other liabilities” item under “Changes in operating assets and liabilities” amounting to TL 761,546 (31 December 2021 - TL 187,000) consists of mainly changes in miscellaneous payables, borrower funds, other liabilities and taxes and other duties payable. The effect of change in foreign exchange rate on cash and cash equivalents is approximately increase of TL 119,763 (31 December 2021 - TL 115,356 increase). VII. EXPLANATIONS AND NOTES RELATED TO THE BANK’S RISK GROUP 1. The volume of transactions relating to the Bank’s risk group, outstanding loan and deposit transactions and profit and loss of the period: a. Information on loans of the Bank’s risk group: Current Period Investments in Associates, subsidiaries, and joint ventures Direct and indirect shareholders of the Bank Other real and legal persons that have been included in the risk group Cash Non-Cash Cash Non-Cash Cash Non-Cash Loans (1) Beginning of the Period - - 25,071 187,981 464,149 268 End of the Period - - 174,117 109,320 408,311 117,818 Interest and Commission Income Received - - 4,931 1,172 23,704 34 (1) It includes TL 174,117 cash loan and TL 109,320 non-cash loan and that was granted as a counter-guarantee of Parent Bank (31 Aralık 2021 - TL 25,071 TL cash loan and TL 187,981 non-cash loan). 240 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