DMF is authorized to conduct independent audits by Capital Markets Board of Turkey (“CMB") andPublic Oversight, Accounting and Auditing Standards Authority ("KGK") in accordance with Turkish Auditing Standards, Turkish Accounting Standards ("TAS") and Turkish Financial Reporting Standards ("TFRS").

Based on these regulations, we provide the following services:

• Independent audit under the Turkish Commercial Code ("TCC ") and Public Oversight, Accounting and Auditing Standards Authority ("KGK"),
• Independent audit of companies subject to the Capital Market Law ("CML"),
• Independent audit of companies subject to Energy Market Regulatory Authority (“EMRA”) and
• Other assurance audits.

In addition to this audit works, conducted in accordance with these local standards and regulations, asmember of Russell Bedford International, DMF provides independent audit service in accordance with International Standards on Auditing (“ISAs”) International Financial Reporting Standards (“IFRSs”) and U.S. Generally Accepted Accounting Principles(“US GAAP”)