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Presentation Currency | 1.000.000 TL | Financial Statement Year / Period | 2024 / Annual | Nature of Financial Statements | Consolidated | 1) Are there any activities of the company itself, partners or subsidiaries that do not comply with the Participation Finance Principles written in the article of association? | NO | 2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association? | NO | 3) Does the company engage in the actions and/or transactions defined in Article 1.5 of the Standard and Article 1.D of the Guidelines? | NO | 4) Does the company have activities and/or income that are directly contrary to the principles of participation finance? | YES | 5) The ratio of the company's total income that do not comply with the Participation Finance Principles (%) [ (4B+4C-4D) / 4E ] * 100 | 5,26 | 6) The ratio of the company's assets that do not comply with the Participation Finance Principles (%) [ 5F-5G) / 5H ] * 100 | 17,85 | 7) The ratio of the company's liabilities that do not comply with the Participation Finance Principles (%) [ (6I-6J) / 5H ] * 100 | 5,85 |
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1) Activities Written In Article Of Association That Do Not Comply With The Participation Finance Principles |
| YES / NO | SECTION NUMBER | 1) Does the company's, its partners' or subsidiaries' article of association include any of the activities listed in article 1.2 of the Standard? | NO | | 2) Does the company's, its partners' or subsidiaries' article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.2 of the Standard? | NO | | |
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2) Preferred Shares and Usufruct Shares Information |
| YES / NO | SECTION NUMBER | 1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares? | NO | | 2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares? | NO | | |
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3) Statement on Standard Article 1.5 and Guideline Article 1.D |
| YES / NO | NOTE | 1) Is there a disclosure to the public made by the company's authorized body or officials regarding the company's support for the actions described in Standard's article 1.5 and Guideline's article 1.D? | NO | | 2) Are there any decisions made by public authorities or national or international courts regarding the company's support for the acts described in Standard's article 1.5 and Guideline's article 1.D? | NO | | |
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4) Incomes That Do Not Comply With The Participation Finance Principles |
A) ACTIVITIES THAT RENDER THE COMPANY DIRECTLY CONTRARY TO THE PRINCIPLES OF PARTICIPATION FINANCE PURSUANT TO GUDELINE ARTICLE 3.1 |
| YES / NO | 1) Does the company itself, its shareholders or subsidiaries have activities and/or income for the production and trade of alcoholic beverages/foods in accordance with the Guideline's article 3.1.1? | YES | 2) Does the company itself, its partners or subsidiaries have activities and/or income for the production and trade of pork products in accordance with the Guideline's article 3.1.2? | NO | 3) Does the company itself, its partners or subsidiaries have activities and/or income for the production and wholesale trade of tobacco products for smoking in accordance with the Guideline's article 3.1.3? | NO | 4) Does the company itself, its partners or subsidiaries have gambling or gambling-like activities and/or income in accordance with the Guideline's article 3.1.4? | NO | 5) Does the company itself, its partners or subsidiaries have any financial sector activities and/or income, excluding those based on participation finance? | NO | 6) Does the company itself, its partners or subsidiaries have any publishing activities and/or revenue that are contrary to morality and Islamic values in accordance with the Guideline's article 3.1.5? | NO | 7) Does the company itself, its partners or subsidiaries have hotel management, tourism sector activities, various entertainment and organization activities and/or income that are incompatible with Islamic values in accordance with the Guideline's article 3.1.6? | NO | |
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B) INCOME FROM ACTIVITIES THAT ARE NOT IN COMPLIANCE WITH THE PRINCIPLES OF PARTICIPATION FINANCE BUT ARE PERMITTED UP TO 5% IN ACCORDANCE WITH GUIDELINE ARTICLE 3.2 |
ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) In accordance with the Guideline's article 3.2.2, total revenue from the retail sale of tobacco products damaging to health | 0 | 2) In accordance with the Guideline's article 3.2.3, total income from business and services provided to companies that do not operate in accordance with the principles of participation finance | 0 | 3) In accordance with the Guideline's article 3.2.4, total rental income from companies that do not operate in accordance with the principles of participation finance | 0 | 4) In accordance with the Guideline's article 3.2.5, total revenue from advertising, branding, sponsorship and brokerage activities | 0 | TOTAL | 0 |
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C) RELATED FINANCIAL STATEMENT ITEMS |
ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) Other Operating Income | 20.286 | 2) Finance Income | 32.526 | 3) Investment Activity Income | 22.806 | 4) Revenue from Finance Sector Operations | 0 | 5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method | 5.919 | TOTAL | 81.537 |
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D) INCOME THAT COMPLY WITH THE PARTICIPATION FINANCE PRIINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE C |
ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) Price difference income (The portion accounted for in the items listed in table C) | 0 | 2) Foreign exchange gains (The portion accounted for in the items listed in table C) | 11.868 | 3) Term sales income (The portion accounted for in the items listed in table C) | 197 | 4) Income from participation-based assets and funds included currency protected deposit | 631 | 5) Social security contribution income | 0 | 6) Promotion income from participation banks | 0 | 7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table C) | 0 | 8) Provisions no longer required | 42 | 9) Service revenue (The portion accounted for in the items listed in table C) | 0 | 10) Rent and maintenance-repair income (The portion accounted for in the items listed in table C) | 1.549 | 11) Warehousing income (The portion accounted for in the items listed in table C) | 0 | 12) Compensation and penalty income | 2.221 | 13) Insurance damage compensation income | 0 | 14) Lawsuit income | 0 | 15) Dividend income from companies whose activities comply with the participation finance principles | 22 | 16) Total of other income that comply with the participation finance principles not listed above (The portion accounted for in the items listed in table C) | 21.488 | TOTAL | 38.018 |
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Explanation for the article 16 above | Manufacturers' credits (8,551) - Turnover premium from suppliers (465) - Income from investment incentives (8,809) - Reversal of ECL provisions (64) - Other operating income (609) - Share of Investments' Profit accounted for using the equity method (2,336) - Figure from our subsidiaries operating in accordance with participation finance principles included in "gain on sale of financial investments" account (196) - Profit from valuation of the shares included in the BIST Participation Index and held in the Incorporation's portfolio (219) - Gain on sale of fixed assets (239) are included. |
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ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) Revenue | 745.430 | 2) Other Operating Income | 20.286 | 3) Finance Income | 32.526 | 4) Investment Activity Income | 22.806 | 5) Revenue from Finance Sector Operations | 0 | 6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method | 5.919 | TOTAL | 826.967 |
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5) Assets That Do Not Comply With The Participation Finance Principles (F-G) |
F) RELATED FINANCIAL STATEMENT ITEMS |
ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) Cash and cash equivalents | 95.992 | 2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets) | 157.283 | 3) Derivative Financial Assets (Total of Current and Noncurrent Assets) | 4.213 | 4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets) | 0 | 5) Investments Accounted For Using Equity Method | 22.707 | 6) Investments In Subsidiaries Joint Ventures And Associates | 0 | TOTAL | 280.195 |
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G) ASSETS THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE F |
ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) Checks | 0 | 2) Cash | 24 | 3) Demand deposits | 14.947 | 4) Total invested amount in participation-based financial instruments (Lease certificates, sukuk, profit share deposit included currency protected deposit) | 0 | 5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles | 9.031 | 6) Credit card receivables | 0 | 7) Total of other assets that are considered as compliying with the participation finance principles not listed above (The portion accounted for in the items listed in table F) | 6.344 | TOTAL | 30.346 |
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Explanation for the article 7 above | Time deposit account in participation banks (5,555) (Item is represented in the banks-time deposit account and financial investments account in our financial report) - Value of BIST Participation Index shares held by our Incorporation (788) are included. |
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ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | TOTAL ASSETS | 1.399.606 |
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6) Liabilities That Do Not Comply With The Participation Finance Principles (I-J) |
I) RELATED FINANCIAL STATEMENT ITEMS |
ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) Current Borowings | 55.536 | 2) Current Portion Of Noncurrent Borrowings | 74.874 | 3) Noncurrent Borrowings | 359.529 | 4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities) | 1.301 | 5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities) | 0 | 6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities) | 13.582 | TOTAL | 504.822 |
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J) LIABILITES THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES AND LISTED IN THE TABLE I |
ITEM NAME | AMOUNT | | 1.000.000 TL | | 2024 / Annual | | Consolidated | 1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities) | 422.924 | 2) Bank Loans From Participation Banks | 0 | 3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk | 0 | 4) Total of other debts that are considered as complying with the participation finance principles not listed above (The portion accounted for in the items listed in table I) | 0 | TOTAL | 422.924 |
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Explanation for the article 4 above | |
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