DECLARATION OF RESPONSIBILITY
PURSUANT TO CAPITAL MARKETS BOARD COMMUNIQUÉ II-14.1 SECTION TWO ARTICLE 9 ON PRINCIPLES OF FINANCIAL REPORTING IN CAPITAL MARKETS
Galata Wind Enerji A.Ş.'s
a) the consolidated summary statement of financial position, income statement, statement of comprehensive income, statement of cash flows and statement of changes in equity for the interim period of 01.01.2026 – 30.06.2026 (the "Consolidated Summary Financial Statements"), which have been audited, presented on a comparative basis with the prior period, and prepared in accordance with the Turkish Accounting Standards ("TAS") and Turkish Financial Reporting Standards ("TFRS") published by the Public Oversight, Accounting and Auditing Standards Authority, within the scope of the Capital Markets Board's ("CMB") Communiqué Series II, No. 14.1, "Communiqué on the Principles of Financial Reporting in Capital Markets," with presentation principles based on Article 9(b) of Decree Law No. 660, in accordance with the 2024 TFRS Taxonomy developed by the POA and announced to the public pursuant to the POA's decision dated 03.07.2024, and in accordance with the CMB's Principle Decision dated 28.12.2023 regarding the application of inflation accounting; and
b) the Activity Report for the accounting period of 01.01.2026 – 30.06.2026, which has been audited, is consistent with the financial statements and notes for the accounting period of 01.01.2026 – 30.06.2026, and has been prepared in accordance with the Turkish Commercial Code ("TCC"), the Regulation on the Determination of the Minimum Content of Companies' Annual Activity Reports issued by the T.C. Ministry of Trade ("Ministry"), and the CMB's Communiqué Series II, No. 14.1, "Communiqué on the Principles of Financial Reporting in Capital Markets,"
have been reviewed by us; and, within the framework of the information available to us in our area of duty and responsibility, it has been determined that:
• the Consolidated Summary Financial Statements and the Activity Report do not contain any material misstatement on significant matters, or any material omission that could render them misleading as of the date on which the disclosure was made,
• the Consolidated Summary Financial Statements, prepared in accordance with the Financial Reporting Standards in effect, present a true and fair view of the Company's assets, liabilities, profit and loss and financial position, and the Activity Report also presents a true and fair view of the Company's business development, performance and financial position, together with the material risks and uncertainties it faces.
Signatories:
Hüseyin Faik AÇIKALIN
Chairman of the Audit Committee
(Signature on file)
Ozan KORMAZ
Member of the Audit Committee
(Signature on file)
Zeki Onur AYTEKİN
Chief Financial Officer – CFO
(Signature on file)
Burak KUYAN
Executive Board Member – CEO
(Signature on file)