PASHA_BANK_ANNUAL REPORT 2023

EXPLANATIONS AND NOTES RELATED TO UNCONSOLIDATED FINANCIAL STATEMENTS (Continued) 8. Fees for services received from the independent auditor/independent audit firm In accordance with the decision of the POA dated March 26, 2021, the fee information (excluding VAT) for the reporting period for the services received from the independent auditor or independent audit firm is given in the table below. Current Period Prior Period Independent audit fee 2,047 1,266 Fees for tax consultancy services 202 154 Other assurance services fee - - Fee for other services other than independent audit - - Total 2,249 1,420 9. Information on income/(loss) before tax from continuing or discontinued operations Profit before tax consists of net interest income/expense amounting to TL 335,914 net commission fee income amounting to TL 98,906, trading gain/loss amounting to TL 83,964 other operating income amounting to TL 49,094 provision for loan losses and other receivables amounting to TL 45,691 and other operating expenses including personnel expenses amounting to TL 191,541. 10. Information on provision for taxes from continuing or discontinued operations For the period ended 31 December 2023 the Bank has current tax expense TL 81,007 (31 December 2022 - TL 62,857) and the Bank has deferred tax expense amounting to TL 31,934 and deferred tax income amounting to TL 307,022 (31 December 2022 - TL 15,871 deferred tax expense and TL 16,496 deferred tax income). Current Period Prior Period Reconciliation of Tax Provision Profit/Loss Before Tax 330,921 266,105 Applicable Tax Rate 30% 25% Calculated Tax 99,276 66,526 Reconciliation of Provision for Income Taxes and Provision for Income Taxes Other (Effect of expenses not accepted by law, discounts, etc.)* (293,357) (4,294) Tax Provision (194,081) 62,232 * Deferred tax assets arising from inflation adjustment in accordance with the provisions of Provisional Article 33 of the Tax Procedure Law are included. As of 31 December 2023, the Bank doesn’t have any discontinued operations. 238 PASHA Bank 2023 Annual Report Notes to Unconsolidated Financial Statements at 31 December 2023 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