Financial Position A&T Finansal Kiralama A.Ş. Annual Report 2024 58 59 We provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence. We also communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. B) Report on Other Legal and Regulatory Requirements 1. No matter has come to our attention that is significant according to subparagraph 4 of Article 402 of Turkish Commercial Code (“TCC”) No. 6102 and that causes us to believe that the Company’s bookkeeping activities concerning the period from 1 January to 31 December 2024 period are not in compliance with the TCC and provisions of the Company’s articles of association related to financial reporting. 2. In accordance with subparagraph 4 of Article 402 of the TCC, the Board of Directors submitted the necessary explanations to us and provided the documents required within the context of our audit. Additional paragraph for convenience translation The effects of differences between accounting principles and standards explained in detail in Note 2 and accounting principles generally accepted in countries in which the accompanying financial statements are to be distributed and International Financial Reporting Standards (“IFRS”) including the application of IAS 29 - Financial Reporting in Hyperinflationary Economies have not been quantified in the accompanying financial statements. Accordingly, the accompanying financial statements are not intended to present the financial position, results of operations and changes in financial position and cash flows in accordance with the accounting principles generally accepted in such countries and IFRS. PwC Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş. Didem Demer Kaya, SMMM Independent Auditor Istanbul, 14 February 2025 PwC Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş. Kılıçali Paşa Mah. Meclis-i Mebusan Cad. No:8 İç Kapı No:301 Beyoğlu/İstanbul T: +90 212 326 6060, F: +90 212 326 6050, www.pwc.com.tr Mersis Numaramız: 0-1460-0224-0500015 Convenience Translation into English of Independent Auditor’s Report Originally Issued In Turkish INDEPENDENT AUDITOR’S REPORT To the General Assembly of A&T Finansal Kiralama A.Ş. A) Report on the Audit of the Financial Statements 1. Opinion We have audited the accompanying financial statements of A&T Finansal Kiralama A.Ş. (the “Company”) which comprise the statement of financial position as at 31 December 2024 and the state ent of profit or l ss, state ent of profit or l ss and ther compr hensive income, statem t of changes in equity an statem nt of cash flows for the year then ended and the notes to the financial statements and a summary of significant accounting policies and financial statement notes. In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as at 31 December 2024, and its financial performance and its cash flows for the year then ended in accordanc with “Banking Regulation and Supervision Agency (“BRSA”) Accounting and Financial Reporting Legislation” which includes “Communiqué on Uniform Chart of Accounts and Prospectus to be implemented by Financial Leasing, Factoring, Financing and Saving Financing Companies” published in the Official Gazette numbered 28861 dated 24 December 2013 and, communiqués, and circulars and, announcements made by BRSA and requirements of Turkish Financial Reporting Standards for the matters not regulated by the aforementioned legislations. 2. Basis for Opinion Our audit was conducted in accordance with the Standards on Independent Auditing (the “SIA”) that are part of Turkish Standards on Auditing issued by the Public Oversight Accounting and Auditing Standards Authority (the “POA”). Our responsibilities under these standards are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our report. We hereby declare that we are ind p d nt of he Company in accorda e with the Ethical Rules for Ind pendent Auditors (including Independence Standards) (the “Ethical Rules”) and the ethical requirements regarding independent audit in regulations issued by POA that are relevant to our audit of the financial statements. We have also fulfilled our other ethical responsibilities in accordance with the Ethical Rules and regulations. We believe that the audit evidence we have obtained during the independent audit provides a suff cient and appropriate basis for ou opinion. 3. Key Audit Matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. Key audit matters were addressed in the context of our indep dent audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opin on on these matters. CONTENTS PAGE STATEMENT OF FINANCIAL POSITION (BALANCE SHEET)............................................. 1-2 STATEMENT OF OFF-BALANCE SHEET ITEMS ........................................................................3 STATEMENT OF PROFIT OR LOSS................................................................................................4 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME………….5 STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY ....................................................6 STATEMENT OF CASH FLOWS.......................................................................................................7 STATEMENT OF PROFIT DISTRIBUTION.............................................................................. 8-45 60-61 62 63 64 65 66 67
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