KAP

BOR ŞEKER A.Ş.

BORSK

1.1. Facilitating the Exercise of Shareholders Rights
The number of investor meetings (conference, seminar/etc.) organised by the company during the year	Şirketimiz, halka arz sürecinde kurumsal yatırımcılar ile 10 toplantı düzenlemiştir.

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

1.3. General Assembly
Link to the PDP announcement that demonstrates the information requested by Principle 1.3.1. (a-d)	Şirketimiz payları 15.02.2024 tarihinde işlem görmeye başlamıştır, halka arz sonrası ilk genel kurul henüz yapılmamıştır.
Whether the company provides materials for the General Shareholders' Meeting in English and Turkish at the same time	Şirketimiz payları 15.02.2024 tarihinde işlem görmeye başlamıştır, halka arz sonrası ilk genel kurul henüz yapılmamıştır.
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	Böyle bir işlem olmamıştır.
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)	Böyle bir KAP duyurusu henüz yapılmamıştır.
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)	Böyle bir KAP duyurusu henüz yapılmamıştır.
The name of the section on the corporate website that demonstrates the donation policy of the company	https://www.borseker.com/yatirimci/politikalar
The relevant link to the PDP with minute of the General Shareholders' Meeting where the donation policy has been approved	-
The number of the provisions of the articles of association that discuss the participation of stakeholders to the General Shareholders' Meeting	Esas Sözleşmesi'nin "Genel Kurul" başlıklı 12. maddesinde düzenlenmektedir.
Identified stakeholder groups that participated in the General Shareholders' Meeting, if any	Şirketimiz payları 15.02.2024 tarihinde işlem görmeye başlamıştır, halka arz sonrası ilk genel kurul henüz yapılmamıştır.

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.	Emir Haktan Dişli (A Grubu Pay Sahibi) - Oy Oranı: %5,98 Sadık Enes Dişli (A Grubu Pay Sahibi) - Oy Oranı: %14,13 Eren Ali Dişli (A Grubu Pay Sahibi) - Oy Oranı: %14,13 Handan Dişli (A Grubu Pay Sahibi) - Oy Oranı: %11,96 Arz Gayrimenkul ve Girişim Sermayesi Portföy Yönetimi A.Ş. İkinci Girişim Sermayesi Yatırım Fonu (B Grubu Pay Sahibi) - Oy Oranı: %46,19
The percentage of ownership of the largest shareholder	%35,42

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.	Genişletilmemiştir.

1.6. Dividend Right
The name of the section on the corporate website that describes the dividend distribution policy	https://www.borseker.com/yatirimci/politikalar
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.	Bulunmamaktadır.
PDP link to the related general shareholder meeting minutesin case the board of directors proposed to the general assembly not to distribute dividends	Bulunmamaktadır.

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
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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 Bölümü
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.	Bulunmamaktadır.
List of languages for which the website is available	Türkçe (Şirketin kurumsal internet sitesi içeriğinin Türkçe ile tamamen aynı içerikte olacak şekilde İngilizce hazırlanmasına önem verilmektedir. Şirketimiz yeni halka arz olduğu için internet sitesine yeni bölümler eklenmiştir ve bu bölümlerin İngilizcesinin oluşturulmasına yönelik çalışmalarımız devam etmektedir).

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	A.5. Yönetim Kurulu, Üst Düzey Yöneticiler ve Personel
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	2023 Faaliyet Raporu Sy.13
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	A.5. Yönetim Kurulu, Üst Düzey Yöneticiler ve Personel
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	G.1. 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	D.7. 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	G.2. Çıkar Çatışmaları
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%	D.4. İştirakler
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	G.3. 3. Çalışanların Sosyal Hakları, Mesleki Eğitimi ile Diğer Toplumsal ve Çevresel Sonuç Doğuran Şirket Faaliyetleri

3.1. Corporation's Policy on Stakeholders
The name of the section on the corporate website that demonstrates the employee remedy or severance policy	Şirket, çalışanlara ödenen kıdem ve ihbar tazminatları için iş kanunu hükümlerini uygulamaktadır. Ayrıca yazılmış bir politikamız bulunmamaktadır.
The number of definitive convictions the company was subject to in relation to breach of employee rights	-
The position of the person responsible for the alert mechanism (i.e. whistleblowing mechanism)	Kalite Kontrol
The contact detail of the company alert mechanism	www.borseker.com

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	-
Corporate bodies where employees are actually represented	-

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	Şirketimiz bu konuda Organizasyon Yedekleme Prosedürü oluşturulmuştur.
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.	https://www.borseker.com/yatirimci/politikalar
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.	İnsan Kaynakları / İK Politikamız
The number of definitive convictions the company is subject to in relation to health and safety measures	-

3.5. Ethical Rules and Social Responsibility
The name of the section on the corporate website that demonstrates the code of ethics	?https://www.borseker.com/yatirimci/etik-ilkeler
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.	Bulunmamaktadır.
Any measures combating any kind of corruption including embezzlement and bribery	Söz konusu politikamız 2024 yılı içerisinde oluşturulup yayımlanacaktır.

4.2. Activity of the Board of Directors
Date of the last board evaluation conducted	Bulunmamaktadır.
Whether the board evaluation was externally facilitated	Hayır (No)
Whether all board members released from their duties at the GSM	Evet (Yes)
Name(s) of the board member(s) with specific delegated duties and authorities, and descriptions of such duties	Yönetim Kurulu Başkan Vekili - Murat Onuk ve Yönetim Kurulu Üyesi ? Eren Ali Dişli müşterek imzaları ile Şirketi her konuda sınırsız temsil etme yetkisine sahiptir.
Number of reports presented by internal auditors to the audit committee or any relevant committee to the board	Bulunmamaktadır.
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	D.3. İç Kontrol Sistemi ve İç Denetim Faaliyetleri
Name of the Chairman	Davut Dişli
Name of the CEO	Emir Haktan Dişli
If the CEO and Chair functions are combined: provide the link to the relevant PDP annoucement providing the rationale for such combined roles	Yönetim Kurulu Başkanı ve İcra Başkanı/Genel Müdür aynı kişi değildir.
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	Bulunmamaktadır.
The number and ratio of female directors within the Board of Directors	-

Board Members

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
DAVUT DİŞLİ		Male	Chairman of the Board	Businessman / Businesswoman	17/08/2020	Non-Executive	Yönetim Kurulu Başkanı	DSLGRUP İçecek Sanayi ve Ticaret A.Ş.'de Yönetim Kurulu Üyesi Segment Yapı A.Ş.'de Yönetim Kurulu Üyesi	Yes	-	A	Dependent Member	-	Not Considered	No	-
MURAT ONUK		Male	Deputy Chairman of the Board	Managing Director / Chief Executive	17/08/2020	Executive	Yönetim Kurulu Başkan Vekili	Arz Gayrimenkul ve Girişim Sermayesi Portföy Yönetimi A.Ş.'de Yönetim Kurulu Üyesi Kızılay Yatırım Holding A.Ş.'de Yönetim Kurulu Üyesi Kızılay İçecek Sanayi ve Ticaret A.Ş.'de Yönetim Kurulu Üyesi Kızılay Gayrimenkul ve Girişim Sermayesi Portföy Yönetimi A.Ş.'de Yönetim Kurulu Üyesi Resistanbul Enerji A.Ş.'de Yönetim Kurulu Üyesi, İstanbul Takas ve Saklama Bankası A.Ş.'de Yönetim Kurulu Üyesi Kızılay ARGE ve Bilgi Teknolojileri Ticaret A.Ş.'de Yönetim Kurulu Üyesi ANTGES Enerji Üretim A.Ş.'de Yönetim Kurulu Üyesi Barkan Enerji Yatırım Üretim Ticaret A.Ş.'de Yönetim Kurulu Başkan Vekili.	Yes	-	-	Dependent Member	-	Not Considered	No	-
EREN ALİ DİŞLİ		Male	Member of the Board	Businessman / Businesswoman	17/08/2020	Executive	Yönetim Kurulu Üyesi	DSLGRUP İçecek Sanayi ve Ticaret A.Ş.'de Yönetim Kurulu Üyesi, DSL Yatırım Danışmanlık A.Ş.'de Yönetim Kurulu Üyesi Sapien Project Medya A.Ş.'de Yönetim Kurulu Üyesi Journey Film A.Ş.'de Yönetim Kurulu Başkanı, Fenerbahçeli Yarınlar Derneği Kurucusu.	No	10.83	A	Dependent Member	-	Not Considered	No	-
HAKAN BAŞDOĞAN		Male	Member of the Board	Managing Director / Chief Executive	30/01/2024	Non-Executive	Yönetim Kurulu Üyesi	Erişler Gıda San. Tic. A. Ş. , Ar-Ge Başkanı	Yes	-	-	Independent Member	https://www.kap.org.tr/tr/Bildirim/1301392	Considered	No	Kurumsal Yönetim Komitesi Başkan, Denetim Komitesi Başkan, Riskin Erken Saptanması Komitesi Başkan
YUNÜS ELMAS		Male	Member of the Board	Managing Director / Chief Executive	14/02/2025	Non-Executive	Yönetim Kurulu Üyesi	-	Yes	-	-	Independent Member	https://www.kap.org.tr/tr/Bildirim/1393010	Considered	No	Riskin Erken Saptanması Komitesi Üye, Denetim Komitesi Üye, Kurumsal Yönetim Komitesi Üye

4.4. Meeting Procedures of the Board of Directors
Number of physical or electronic board meetings in the reporting period	01.04.2023 ? 31.03.2024 hesap dönemi içerisinde toplamda 28 adet yönetim kurulu toplantısı gerçekleşmiştir.
Director average attendance rate at board meetings	%96
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	Yönetim Kurulu'nun Sermaye Piyasası Kanunu, Sermaye Piyasası Kurulu'nun kurumsal yönetime ilişkin düzenlemeleri ile Türk Ticaret Kanunu ve ilgili mevzuat kapsamında kurmakla yükümlü olduğu komitelerin oluşumu, görev ve çalışma esasları ile Yönetim Kurulu ile ilişkileri hakkında, ilgili mevzuat hükümleri uygulanır.
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	Üyelerin şirket dışında başka görevler almasını sınırlandıran bir politika bulunmamaktadır.

4.5. Board Committees
Page numbers or section names of the annual report where information about the board committees are presented	Faaliyet Raporu Sy.13
Link(s) to the PDP announcement(s) with the board committee charters	-

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)	-	BÜLENT AKÇA	Evet (Yes)	Yönetim kurulu üyesi (Board member)
Denetim Komitesi (Audit Committee)	-	HAKAN BAŞDOĞAN	Hayır (No)	Yönetim kurulu üyesi (Board member)
Riskin Erken Saptanması Komitesi (Committee of Early Detection of Risk)	-	BÜLENT AKÇA	Evet (Yes)	Yönetim kurulu üyesi (Board member)
Riskin Erken Saptanması Komitesi (Committee of Early Detection of Risk)	-	HAKAN BAŞDOĞAN	Hayır (No)	Yönetim kurulu üyesi (Board member)
Kurumsal Yönetim Komitesi (Corporate Governance Committee)	-	BÜLENT AKÇA	Evet (Yes)	Yönetim kurulu üyesi (Board member)
Kurumsal Yönetim Komitesi (Corporate Governance Committee)	-	HAKAN BAŞDOĞAN	Hayır (No)	Yönetim kurulu üyesi (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)	https://www.borseker.com/yatirimci/kurumsal-yonetim-yapisi
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)	https://www.borseker.com/yatirimci/kurumsal-yonetim-yapisi
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)	Bulunmamaktadır.
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)	Yatırımcı İlişkileri / Komiteler
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)	Bulunmamaktadır.

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)	D.9. Geçmiş Dönemlerde Belirlenen Hedeflere ilişkin Değerlendirme
Specify the section of website where remuneration policy for executive and non-executive directors are presented.	Yatırımcı İlişkileri / Politikalar
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)	B. Yönetim Kurulu Üyeleri ile Üst Düzey Yöneticilere Sağlanan Mali Haklar, Personel ve İşçilere Sağlanan Hak ve Menfaatler

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)	-	100%	100%	5	5
Kurumsal Yönetim Komitesi (Corporate Governance Committee)	-	100%	100%	5	5
Riskin Erken Saptanması Komitesi (Committee of Early Detection of Risk)	-	100%	100%	5	5