KAP

IŞIKLAR ENERJİ VE YAPI HOLDİNG A.Ş.

IEYHO

1.1. Facilitating the Exercise of Shareholders Rights
The number of investor meetings (conference, seminar/etc.) organised by the company during the year	0

1.2. Right to Obtain and Examine Information
The number of special audit request(s)	1
The number of special audit requests that were accepted at the General Shareholders' Meeting	1

1.3. General Assembly
Link to the PDP announcement that demonstrates the information requested by Principle 1.3.1. (a-d)	https://www.kap.org.tr/tr/Bildirim/1259174 , https://www.kap.org.tr/tr/Bildirim/1316101
Whether the company provides materials for the General Shareholders' Meeting in English and Turkish at the same time	Sunulmamaktadır.
The links to the PDP announcements associated with the transactions that are not approved by the majority of independent directors or by unanimous votes of present board members in the context of Principle 1.3.9	Yoktur
The links to the PDP announcements associated with related party transactions in the context of Article 9 of the Communique on Corporate Governance (II-17.1)	https://www.kap.org.tr/tr/Bildirim/124787,https://www.kap.org.tr/tr/Bildirim/1241174,https://www.kap.org.tr/tr/Bildirim/1249120,https://www.kap.org.tr/tr/Bildirim/1252325,https://www.kap.org.tr/tr/Bildirim/1264897,https://www.kap.org.tr/tr/Bildirim/1264905,https://www.kap.org.tr/tr/Bildirim/11290384,https://www.kap.org.tr/tr/Bildirim/1290566,https://www.kap.org.tr/tr/Bildirim/1292386,https://www.kap.org.tr/tr/Bildirim/1298013,https://www.kap.org.tr/tr/Bildirim/1300322,https://www.kap.org.tr/tr/Bildirim/1356181,https://www.kap.org.tr/tr/Bildirim/1357371,https://www.kap.org.tr/tr/Bildirim/1357940,https://www.kap.org.tr/tr/Bildirim/1359431
The links to the PDP announcements associated with common and continuous transactions in the context of Article 10 of the Communique on Corporate Governance (II-17.1)	Yoktur
The name of the section on the corporate website that demonstrates the donation policy of the company	Yatırımcı İlişkileri/Kurumsal Yönetim
The relevant link to the PDP with minute of the General Shareholders' Meeting where the donation policy has been approved	https://www.kap.org.tr/tr/Bildirim/353434
The number of the provisions of the articles of association that discuss the participation of stakeholders to the General Shareholders' Meeting	Yoktur
Identified stakeholder groups that participated in the General Shareholders' Meeting, if any	Yoktur

1.4. Voting Rights
Whether the shares of the company have differential voting rights	Evet (Yes)
In case that there are voting privileges, indicate the owner and percentage of the voting majority of shares.	A grubu payların sermayedeki oranı yüzde 0,47, oy hakkı oranı yüzde 6,63'dür.
The percentage of ownership of the largest shareholder	%10,11

1.5. Minority Rights
Whether the scope of minority rights enlarged (in terms of content or the ratio) in the articles of the association	Hayır (No)
If yes, specify the relevant provision of the articles of association.	Yoktur

1.6. Dividend Right
The name of the section on the corporate website that describes the dividend distribution policy	Yatırımcı İlişkileri/Kurumsal Yönetim
Minutes of the relevant agenda item in case the board of directors proposed to the general assembly not to distribute dividends, the reason for such proposal and information as to use of the dividend.	"Yönetim Kurulunun 2022 yılı kârının dağıtımına ilişkin teklifinin görüşülmesine geçildi. Yönetim Kurulunun aşağıda yer alan teklifi okundu. Şirketimizin Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği (II-14.1) hükümleri dâhilinde,Türkiye Muhasebe Standartları ve Türkiye Finansal Raporlama Standartları (TMS/TFRS)'na uygun olarak hazırlanan, bağımsız denetimden geçmiş, 01.01.2022-31.12.2022 hesap dönemine ait konsolide finansal tablolarında 128.166.150,32 TL , TTK ve Vergi Usul Kanunu (VUK)'na uygun olarak hazırlanan aynı döneme ilişkin solo finansal tablolarında ise 12.161.969,23 TL dağıtılabilir kâr bulunmaktadır. Yönetim Kurulunun aşağıda yer alan teklifi okundu. 2023 Yılı Kâr Dağıtım Teklifi : Şirketimizin TTK ve Vergi Usul Kanunu (VUK)'a uygun olarak hazırlanan 01.01.2023-31.12.2023 hesap dönemine ilişkin solo finansal tablolarında Net Dönem Kârı 76.393.588,14 TL'dir. Net dönem kârı üzerinden % 5 oranında -3.819.679,41 TL birinci tertip yasal yedek akçe ayrıldıktan sonra ""Net Dağıtılabilir Dönem Kârı"" olarak 72.573.908,73 TL kaldığı görülmektedir.Aynı döneme ait Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği (II-14.1) hükümleri dâhilinde, Türkiye Muhasebe Standartları ve Türkiye Finansal Raporlama Standartları (TMS/TFRS)'na uygun olarak hazırlanan, bağımsız denetimden geçmiş, konsolide finansal tablolarında ise 470.179.210,00 TL net dönem karı bulunmakla birlikte -3.652.280.132,00 TL geçmiş yıl zararının bulunması sebebiyle,dağıtılabilir kar oluşmamaktadır.Dağıtılabilir kar bulunmadığından kar dağıtımı yapılmamasına TTK ve Vergi Usul Kanunu (VUK)'a uygun olarak hazırlanan finansal tablolarında yer alan karın birinci tertip yasal yedek akçe ayrıldıktan sonra geçmiş yıl karlarına aktarılmasına karar verilmiştir. Kar dağıtımına ilişkin teklif katılanların 39.843.354,878 adet olumlu oyuna karşı 204.871.936,744 adet red oyuyla oy çokluğu ile reddedildi. TMS/TFRS mali tablolarında yer alan 170.994.381 TL kârın Şirketimiz aktifinde yer alan yatırım amaçlı gayrimenkullerin değer artışından kaynaklandığı ve nakit yaratmayan bir gelir kalemi olduğu,VUK'a göre hazırlanan finansal tablolarda yer alan 28.892.646,18 TL kârın ise Şirket aktifinde bulunan makine ve techizatların konsolidasyon dahil olan şirketlerden Işıklar Ambalaj Pazarlama A.Ş. ve Metemteks Sentetik İplik San.ve Tic.A.Ş.'ye satışından kaynaklandığı ve arizi nitelikte olduğu, her halükarda Şirketimiz kâr dağıtım politikasına göre dağıtılabilir kârın çıkarılmış sermayenin %5'nin altında kalması nedeniyle 2022 yılında oluşan 12.161.969,23 TL net dağıtılabilir dönem kârının nakden dağıtılmamasına ve söz konusu tutarın geçmiş yıl kârları hesaplarına aktarılması hususunun Şirketimiz Genel Kuruluna önerilmesine, karar verilmiştir. Yönetim Kurulunun 2022 yılı kârının dağıtılmasına ilişkin teklifi görüşüldü, kar dağıtımına ilişkin teklif katılanların 43.107.443,88 adet olumlu oyuna karşı 156.383.447,917 adet ret oyu ile, oy çokluğu ile reddedildi."
PDP link to the related general shareholder meeting minutesin case the board of directors proposed to the general assembly not to distribute dividends	https://www.kap.org.tr/tr/Bildirim/1273605, https://www.kap.org.tr/tr/Bildirim/1334193

General Assembly Meetings

General Meeting Date	The number of information requests received by the company regarding the clarification of the agenda of the General Shareholders' Meeting	Shareholder participation rate to the General Shareholders' Meeting	Percentage of shares directly present at the GSM	Percentage of shares represented by proxy	Specify the name of the page of the corporate website that contains the General Shareholders' Meeting minutes, and also indicates for each resolution the voting levels for or against	Specify the name of the page of the corporate website that contains all questions asked in the general assembly meeting and all responses to them	The number of the relevant item or paragraph of General Shareholders' Meeting minutes in relation to related party transactions	The number of declarations by insiders received by the board of directors	The link to the related PDP general shareholder meeting notification
12/12/2024	0	%35,86	%17,91	%17,95	Yatırımcı İlişkileri/Genel Kurul	Yatırımcı İlişkileri/Genel Kurul	-	19	https://www.kap.org.tr/tr/Bildirim/1365355

2.1. Corporate Website
Specify the name of the sections of the website providing the information requested by the Principle 2.1.1.	Yatırımcı İlişkileri
If applicable, specify the name of the sections of the website providing the list of shareholders (ultimate beneficiaries) who directly or indirectly own more than 5% of the shares.	Yatırımcı İlişkileri/Ortaklık Yapısı
List of languages for which the website is available	Türkçe/İngilizce

2.2. Annual Report
The page numbers and/or name of the sections in the Annual Report that demonstrate the information requested by principle 2.2.2.
a) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on the duties of the members of the board of directors and executives conducted out of the company and declarations on independence of board members	1.4 Yönetim Kurulumuz, 5.5 Yönetim Kurulu
b) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on committees formed within the board structure	5.5 Yönetim Kurulu
c) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on the number of board meetings in a year and the attendance of the members to these meetings	5.5 Yönetim Kurulu
ç) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on amendments in the legislation which may significantly affect the activities of the corporation	4.3 Mevzuat Değişiklikleri
d) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on significant lawsuits filed against the corporation and the possible results thereof	4.2 Şirket Aleyhine Açılan Önemli Davalar
e) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on the conflicts of interest of the corporation among the institutions that it purchases services on matters such as investment consulting and rating and the measures taken by the corporation in order to avoid from these conflicts of interest	Yoktur
f) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on the cross ownership subsidiaries that the direct contribution to the capital exceeds 5%	Yoktur
g) The page numbers and/or name of the sections in the Annual Report that demonstrate the information on social rights and professional training of the employees and activities of corporate social responsibility in respect of the corporate activities that arises social and environmental results	5.4.4 Etik Kurallar ve Sosyal Sorumluluk

3.1. Corporation's Policy on Stakeholders
The name of the section on the corporate website that demonstrates the employee remedy or severance policy	Yoktur
The number of definitive convictions the company was subject to in relation to breach of employee rights	Yoktur
The position of the person responsible for the alert mechanism (i.e. whistleblowing mechanism)	Genel Müdür
The contact detail of the company alert mechanism	http://isiklarenerjiyapiholding.com.tr/iletisim

3.2. Supporting the Participation of the Stakeholders in the Corporation's Management
Name of the section on the corporate website that demonstrates the internal regulation addressing the participation of employees on management bodies	Yoktur
Corporate bodies where employees are actually represented	Yoktur

3.3. Human Resources Policy
The role of the board on developing and ensuring that the company has a succession plan for the key management positions	Yoktur
The name of the section on the corporate website that demonstrates the human resource policy covering equal opportunities and hiring principles. Also provide a summary of relevant parts of the human resource policy.	Yoktur
Whether the company provides an employee stock ownership programme	Pay edindirme planı bulunmuyor (There isn't an employee stock ownership programme)
The name of the section on the corporate website that demonstrates the human resource policy covering discrimination and mistreatments and the measures to prevent them. Also provide a summary of relevant parts of the human resource policy.	Yatırımcı İlişkileri/Etik Kurallar
The number of definitive convictions the company is subject to in relation to health and safety measures	Yoktur

3.5. Ethical Rules and Social Responsibility
The name of the section on the corporate website that demonstrates the code of ethics	Kurumsal/Etik Kurallar
The name of the section on the company website that demonstrates the corporate social responsibility report. If such a report does not exist, provide the information about any measures taken on environmental, social and corporate governance issues.	Yoktur
Any measures combating any kind of corruption including embezzlement and bribery	Web Sayfasında Bulunan Etik Kurallar İçinde

4.2. Activity of the Board of Directors
Date of the last board evaluation conducted	Yoktur
Whether the board evaluation was externally facilitated	Hayır (No)
Whether all board members released from their duties at the GSM	Hayır (No)
Name(s) of the board member(s) with specific delegated duties and authorities, and descriptions of such duties	Necla Akdağ Güney (Kayyım) Kurumsal Yönetim Komitesi Başkanı,Hilmi Yaman Bilgi (Kayyım) Denetimden Sorumlu Komite Başkanı,Riskin Erken Saptanması Komitesi Üyesi , Ayşe Pamukçu (Kayyım) Riskin Erken Saptanması Komitesi Başkanı, Kurumsal Yönetim Komitesi Üyesi,Denetimden Sorumlu Komite Üyesi
Number of reports presented by internal auditors to the audit committee or any relevant committee to the board	Yoktur
Specify the name of the section or page number of the annual report that provides the summary of the review of the effectiveness of internal controls	Yoktur
Name of the Chairman	Hilmi Yaman Bilgin
Name of the CEO	Genel Müdür Sebahattin Levent Demirer
If the CEO and Chair functions are combined: provide the link to the relevant PDP annoucement providing the rationale for such combined roles	Yoktur
Link to the PDP notification stating that any damage that may be caused by the members of the board of directors during the discharge of their duties is insured for an amount exceeding 25% of the company's capital	Yoktur
The name of the section on the corporate website that demonstrates current diversity policy targeting women directors	Yoktur
The number and ratio of female directors within the Board of Directors	2 Kişi, % 66,66

Composition of Board Committees-I

Name-Surname	Real Person Acting on Behalf of Legal Person Member	Gender	Title	Profession	The First Election Date To Board	Whether Executive Director or Not	Positions Held in the Company in the Last 5 Years	Current Positions Held Outside the Company	Whether the Director has at Least 5 Years’ Experience on Audit, Accounting and/or Finance or not	Share in Capital (%)	The Share Group that the Board Member Representing	Independent Board Member or not	Link To PDP Notification That Includes The Independency Declaration	Whether the Independent Director Considered By The Nomination Committee	Whether She/He is the Director Who Ceased to Satisfy The Independence or Not	Committees Charged and Task
NECLA AKDAĞ GÜNEY		Female	Member of the Board	Academician	11/12/2024	Executive	Yok	Prof.Dr.Yeniyüzyıl Üniversitesi Hukuk Fakültesi Öğretim Üyesi	Yes	0	--	Dependent Member		Not Considered	No	Kurumsal Yönetim Komitesi Başkanı
AYŞE PAMUKÇU		Female	Member of the Board	Academician	11/12/2024	Executive	Yok	Prof.Dr. Marmara Üniversitesi İşletme Fakültesi Öğretim Üyesi	Yes	0	--	Dependent Member		Not Considered	No	Riskin Erken Saptanması Kömitesi Başkanı,Denetimden Sorumlu Komite Üyesi,Kurumsal Yönetim Komitesi Üyesi
HİLMİ YAMAN BİLGİN		Male	Member of the Board	Inspector	11/12/2024	Executive	Yok	Bağımsız Denetim ve Mali Müşavirlik	Yes	0	--	Dependent Member		Not Considered	No	Denetimden Sorumlu Komite Başkanı,Riskin Erken Saptanması Komitesi Üyesi

4.4. Meeting Procedures of the Board of Directors
Number of physical or electronic board meetings in the reporting period	56
Director average attendance rate at board meetings	%100
Whether the board uses an electronic portal to support its work or not	Hayır (No)
Number of minimum days ahead of the board meeting to provide information to directors, as per the board charter	Toplantıya göre değişmektedir
The name of the section on the corporate website that demonstrates information about the board charter	Yatırımcı İlişkileri/Esas Sözleşme
Number of maximum external commitments for board members as per the policy covering the number of external duties held by directors	Yoktur

4.5. Board Committees
Page numbers or section names of the annual report where information about the board committees are presented	5.5 Yönetim Kurulu
Link(s) to the PDP announcement(s) with the board committee charters	https://www.kap.org.tr/tr/Bildirim/357985

Composition of Board Committees-I

Names Of The Board Committees	Name Of Committees Defined As "Other" In The First Column	Name-Surname of Committee Members	Whether Committee Chair Or Not	Whether Board Member Or Not
Denetim Komitesi (Audit Committee)	-	Hilmi Yaman Bilgin	Evet (Yes)	Yönetim kurulu üyesi (Board member)
Denetim Komitesi (Audit Committee)	-	Ayşe Pamukçu	Hayır (No)	Yönetim kurulu üyesi (Board member)
Riskin Erken Saptanması Komitesi (Committee of Early Detection of Risk)	-	Ayşe Pamukçu	Evet (Yes)	Yönetim kurulu üyesi (Board member)
Riskin Erken Saptanması Komitesi (Committee of Early Detection of Risk)	-	Hilmi Yaman Bilgin	Hayır (No)	Yönetim kurulu üyesi (Board member)
Riskin Erken Saptanması Komitesi (Committee of Early Detection of Risk)	-	S.Levent Demirer	Hayır (No)	Yönetim kurulu üyesi değil (Not board member)
Kurumsal Yönetim Komitesi (Corporate Governance Committee)	-	Necla Akdağ Güney	Evet (Yes)	Yönetim kurulu üyesi (Board member)
Kurumsal Yönetim Komitesi (Corporate Governance Committee)	-	Ayşe Pamukçu	Hayır (No)	Yönetim kurulu üyesi (Board member)
Kurumsal Yönetim Komitesi (Corporate Governance Committee)	-	Ahmet Çevirgen	Hayır (No)	Yönetim kurulu üyesi değil (Not board member)

4.5. Board Committees-II
Specify where the activities of the audit committee are presented in your annual report or website (Page number or section name in the annual report/website)	5.5.3 Yönetim Kurulu Bünyesinde Oluşturulan Komitelerin Sayı, Yapı ve Bağımsızlığı
Specify where the activities of the corporate governance committee are presented in your annual report or website (Page number or section name in the annual report/website)	5.5.3 Yönetim Kurulu Bünyesinde Oluşturulan Komitelerin Sayı, Yapı ve Bağımsızlığı
Specify where the activities of the nomination committee are presented in your annual report or website (Page number or section name in the annual report/website)	5.5.3 Yönetim Kurulu Bünyesinde Oluşturulan Komitelerin Sayı, Yapı ve Bağımsızlığı
Specify where the activities of the early detection of risk committee are presented in your annual report or website (Page number or section name in the annual report/website)	5.5.3 Yönetim Kurulu Bünyesinde Oluşturulan Komitelerin Sayı, Yapı ve Bağımsızlığı
Specify where the activities of the remuneration committee are presented in your annual report or website (Page number or section name in the annual report/website)	5.5.3 Yönetim Kurulu Bünyesinde Oluşturulan Komitelerin Sayı, Yapı ve Bağımsızlığı

4.6. Financial Rights
Specify where the operational and financial targets and their achievement are presented in your annual report (Page number or section name in the annual report)	Yoktur
Specify the section of website where remuneration policy for executive and non-executive directors are presented.	Yatırımcı İlişkileri/Kurumsal Yönetim
Specify where the individual remuneration for board members and senior executives are presented in your annual report (Page number or section name in the annual report)	1.6 Yöneticilerimize Sağlanan Mali Haklar

Composition of Board Committees-II

Names Of The Board Committees	Name Of Committees Defined As "Other" In The First Column	The Percentage Of Non-executive Directors	The Percentage Of Independent Directors In The Committee	The Number Of Meetings Held In Person	The Number Of Reports On Its Activities Submitted To The Board
Denetim Komitesi (Audit Committee)	-	0%	0%	4	Komite kararları iletilmekte Yönetim Kuruluna sözlü bilgi verilmektedir.
Riskin Erken Saptanması Komitesi (Committee of Early Detection of Risk)	-	0%	0%	6	Komite kararları iletilmekte Yönetim Kuruluna sözlü bilgi verilmektedir.
Kurumsal Yönetim Komitesi (Corporate Governance Committee)	-	33%	0%	2	Komite kararları iletilmekte Yönetim Kuruluna sözlü bilgi verilmektedir.