BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 115 The Responsibility of the Board of Directors on the Annual Report (continued) c) The annual report also includes the matters below: • Subsequent events occurred after the end of the fiscal year which have signifi cance, • The research and development activities of the Group, • Financial benefits such as salaries and bonuses paid to the board members and to those charged governance, allowances, travel. accommodation and representation expenses, financial aids and aids in kind, insurances and similar deposits. When preparing the annual report, the board of directors takes into account the secondary legislative arrangements published by the Ministry of Trade and related institutions. Auditor’s Responsibilities for the Audit of the Annual Report Our aim is to express an opinion, based on the independent audit we have performed on the annual report in accordance with provisions of the Turkish Commercial Code and the Communiqué, on whether the consolidated financial information provided in this annual report and the discussions of the Board of Directors are presented fairly and consistent with the Group’s audited consolidated financial statements and to prepare a report including our opinion. The independent audit we have performed is conducted in accordance with the standards on auditing as issued by the Capital Markets Board of Turkey. These standards require compliance with ethical provisions and the independent audit to be planned and performed ta obtain reasonable assurance on whether the consolidated financial information provided in the annual report and the discussions of the Board of Directors are free from material misstatement and consistent with the consolidated financial statements. The name of the engagement partner who supervised and concluded this audit is Hüseyin Çetin. Yeditepe Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. (Associate Member of Praxity AISBL) Hüseyin Çetin Partner İstanbul, 29 April 2024