Amendment on Capital Loss or Overindebtedness Calculations

The Communiqué on Making Amendments to the Communiqué on Principles and Procedures For Implementation of Article 376 of the Turkish Commercial Code numbered 6102 (the “Communiqué”) has been published in the Official Gazette dated 8 November 2022 and numbered 32007. Pursuant thereto, the date “1 January 2023” in the first paragraph of provisional Article 1