INFORMATION POLICY

Aim:

İhlas Ev Aletleri İmalat San. ve Tic. A.Ş. (hereinafter referred to as "İHEVA") follows a transparent and effective information policy that ensures shareholders are informed simultaneously, completely, transparently, and accurately, within the framework of relevant laws and Corporate Governance Principles of the Capital Markets Board ("CMB"). All information that does not fall under the scope of trade secrets and that has become legally disclosable is made public. The aim of the information policy is to share the Company's past performance, future expectations, strategies, goals (excluding information of a trade secret nature), and vision with the public, relevant authorities, current and potential investors, and shareholders through active and open communication.

İHEVA complies with the Capital Markets Board (SPK) legislation and the Istanbul Stock Exchange (İMKB) regulations in all practices related to public disclosure. In addition, it aims to implement the most effective communication policy within the framework of the SPK Corporate Governance Principles.

Authority and Responsibility:

The İHEVA Information Policy has been established by the Board of Directors. The monitoring, oversight, and development of the public disclosure and information policy at İHEVA is under the authority and responsibility of the Board of Directors, and the Executive Director who is responsible for Investor Relations and Financial Affairs has been appointed to coordinate the information function. These responsible officials fulfill their responsibilities in close cooperation with the Corporate Governance Committee, the Audit Committee, and the Board of Directors.

Methods and Tools:

Information is provided through various means such as special situation announcements, financial statements and reports, annual activity reports, website, presentations, investor meetings and informational letters, and press releases. The basic public disclosure methods and tools are listed below;

 

Special disclosures submitted to the Istanbul Stock Exchange (İMKB) and international stock exchanges where the shares are traded:

Financial statements and footnotes, independent audit reports, and declarations periodically submitted to the İMKB and other international stock exchanges where İHEVA shares are traded (These reports are also published on the website and can be accessed at any time. Activity reports and financial presentations are also periodically disclosed to the public both electronically and via the website.)

Annual activity reports (These reports are presented to the attention of interested parties both in print and electronically on the website.)

Announcements and notices made through the Turkish Trade Registry Gazette and, when necessary, through national and local newspapers with high circulation

Press releases made through written and visual media in parallel with significant developments during the year

Meetings and communication methods and tools used with investors and analysts, either face-to-face or via telephone, email, fax, etc.

Disclosures made to data distribution organizations.


Special Circumstances Disclosures:

IHEVA's special circumstance disclosures are prepared by the Investor Relations Unit under the supervision of the Managing Director responsible for Financial Affairs, signed by authorized executives, and submitted in accordance with the regulations of the Capital Markets Board (CMB) and the Istanbul Stock Exchange (İMKB).

The measures to be taken by our Company to ensure the confidentiality of this information until the special circumstances are publicly disclosed are as follows:

In order to maintain a balance between transparency and the protection of company interests, it is important that all company employees pay attention to the rules regarding the use of insider information. All necessary measures are taken to prevent the use of insider information. The "Ethical Rules," documented and published throughout the company, clearly outline the behavior of IHEVA employees in their professional lives.

Information learned and acquired during employment that belongs to the company, is not desired by the company to be known by anyone other than necessary individuals, and can be considered a trade secret, is considered "Company Information." All employees protect company information while working at IHEVA and afterwards, and do not use it directly or indirectly.

 

Verification of News or Rumors:

If the information contained in news or rumors in the press consists of information previously disclosed to the public through special disclosure statements, prospectuses, circulars, announcements approved by the Board, or financial reports, and does not contain additional information, then a special disclosure statement is not deemed necessary.

On the other hand, if the news or rumors do not create an obligation to make a special disclosure statement in accordance with the Communiqué, but our company requests a statement regarding the said news and rumors, the matter will be brought up by the Managing Director responsible for Financial Affairs and announced to the public as a special disclosure statement.

If the matter contains an issue requiring a special disclosure statement in accordance with the Communiqué, the company will exercise due diligence in ensuring the uninterrupted continuation of stock exchange transactions and the continuity of the session, without waiting for any warning, notification, or request from the Board or the relevant stock exchange, and by communicating it to the Stock Exchange no later than 9:00 AM, before the start of the session.

Public Disclosure of Financial Statements:

Financial statements of IHEVA are prepared in accordance with the regulations determined by the Capital Markets Board and are independently audited according to International Auditing Standards before being publicly disclosed. Before public disclosure, the financial statements and footnotes are submitted to the Board of Directors for approval, along with an opinion of conformity from the Audit Committee within the framework of Capital Markets legislation. After the responsible parties sign a declaration of accuracy, the financial statements, footnotes, and independent audit report are submitted to the Istanbul Stock Exchange (ISE) in accordance with the Capital Markets Law and ISE regulations. The financial statements and footnotes can be accessed retrospectively from the Investor section of the IHEVA website. Furthermore, the Investor Relations Unit periodically prepares and publishes information notes or presentations on financial data and ratios on the website to ensure better disclosure of the financials.

 

Activity Report:

The content of the Activity Report is prepared in accordance with international standards, Capital Markets legislation, and the Capital Markets Board's Corporate Governance Principles, and is approved by the Board of Directors. The Activity Report is publicly disclosed through the website.

Capital market participants who wish to obtain a printed version of the Activity Report in Turkish and/or English can do so from the Investor Relations Unit.

Identification of Persons with Administrative Responsibility:

Persons with administrative responsibility who have access to inside information are determined according to the scope of the information they can access.

 

Accordingly, managers and other personnel who have detailed information about only a part of the company's business and have limited knowledge of the whole are not considered as persons with access to insider information.

However, Board Members, the General Manager, and some Department Heads, as well as some senior executives working mostly at headquarters, who have detailed information about the company as a whole and not only about the present but also about future plans, are considered as personnel with access to insider information.

The list prepared according to these criteria is sent to the Board and the relevant Stock Exchange upon request, in accordance with the provisions of the relevant communiqué of the Capital Markets Board.

Website and Content:

All the information that should be included in the Corporate Governance Principles is compiled on the IHEVA website under the headings of Corporate, Human Resources, and Investor. Most of the information on the website is provided in both Turkish and English.

The important headings that can be followed on the website are summarized below:

• Company Profile

• History

• Mission & Vision

• Quality Management

• Our Human Resources Policy

• Activity Reports

• Financial Statements

• Ownership Structure

• Frequently Asked Questions

• Share Performance

• Trade Registry Information

• Articles of Association

• Preferred Shares

• Board of Directors Members

• Offering Circular

• Public Offering Circulars

• Independent Audit Reports

• Special Circumstance Disclosures

• Frequently Asked Questions

• General Assembly Attendance List

• General Assembly Meeting Minutes

• Proxy Voting Form

• General Assembly Meeting Agendas

• Corporate Governance Compliance Report

• Information Policy

• Board of Directors meeting minutes that may affect the value of capital market instruments

• Information on the purchase and sale of capital market instruments by Board of Directors Members, Managers and shareholders holding more than 5% of the shares in the last year

Announcements and Notices Made Through the Turkish Trade Registry Gazette and Daily Newspapers:

In accordance with the Capital Market Law, the Turkish Commercial Code, and our Articles of Association; announcements regarding the General Assembly, capital increase, and dividend payments are made through both the Turkish Trade Registry Gazette and daily newspapers.

Questions or requests for information from the press regarding various developments and general flow of events are considered in writing and a positive or negative response is always provided.

Meetings and Discussions with Investors and Analysts:

At IHEVA, an Investor Relations Unit has been established to maintain regular relations with both existing and potential shareholders, to answer investor questions in the most efficient way, and to carry out activities aimed at increasing the company's value. Shareholder relations are conducted in coordination with this unit and the Managing Director responsible for Financial Affairs.

The Investor Relations Unit ensures that shareholders and analysts can closely follow developments regarding IHEVA through its regularly updated website and information notes distributed to shareholders online.

Statements Regarding Prospective Announcements:

İhlas Holding A.Ş. and/or its officials may make prospective statements from time to time regarding its information policies. Prospective statements contained in the company's written documents are made based on certain assumptions; due to risks, uncertainties, and other factors, actual results may differ significantly from the expected results in the prospective statements; the investor community is warned about this.