PDP

GALATA WIND ENERJİ A.Ş.

GWIND

Publish Date

05.09.202421:53:31

Disclosure Type

Year

2024

Period

6 Months

Notification Attachments (2)

Galata Wind 2024_Q2 TR_KAP.pdf Galata Wind 2024_Q2 EN_KAP.pdf

Operating Review (Consolidated)

Independent Audit Firm	Audit Type	Opinion Type
DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.	Review	Unqualified Opinion

(CONVENIENCE TRANSLATION OF INDEPENDENT

AUDITOR'S REVIEW REPORT ON THE INTERIM ACTIVITY

REPORT)

To the General Assembly of Galata Wind Enerji A.Ş.

Introduction

We have been charged with reviewing the consistency of consolidated interim financial information provided in interim activity report of Galata Wind Enerji A.Ş. ("the Company") and its subsidiaries (together will be referred as "the Group") dated 30 June 2024 with the reviewed consolidated interim financial statements. The Group Management is responsible from the interim activity report. Our responsibility is to express a conclusion as to whether the financial information presented in the interim activity report is consistent with the reviewed consolidated interim financial statements and explanatory notes over which auditor's review report is issued as of 5 September 2024.

Scope of review

We conducted our review in accordance with International Standard on Review Engagements 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. Our review involves the examination as to whether financial information provided management's interim period report are consistent with the reviewed consolidated interim financial statements and explanatory notes. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our limited review, nothing has come to our attention that causes us to believe that the consolidated interim financial information provided in the interim activity report and reviewed consolidated interim financial statements and explanatory notes, in all material respects, are not consistent.

Other Matter

The consolidated financial statements of the Group for the year ended 31 December 2023 were audited and the consolidated interim financial statements for the six-month period ended 30 June 2023 were reviewed by another audit firm. The previous audit firm has expressed an unqualified opinion on the consolidated financial statements as of 31 December 2023 in the auditor's report dated 21 March 2024 and expressed a conclusion that the interim financial information as of 30 June 2023 is not prepared, in all material respects, in accordance with TAS 34 "Interim Financial Reporting" in the review report dated 10 August 2023.

DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.

Member of DELOITTE TOUCHE TOHMATSU LIMITED

Cem Tovil, SMMM

Partner

İstanbul, 5 September 2024