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 of the Communiqué has been amended as “1 January 2024”. Thus, in calculations related with capital loss or being overindebted within the scope of Article 376 of the Turkish Commercial Code numbered 6102, the deadline for not taking into account foreign exchange losses arising from unperformed liabilities in foreign currency has been determined as 1 January 2024.