Akfen Yenilenebilir Enerji

Calculation: numerator ÷ denominatorTRY 11,688,684,000÷TRY 86,438,201,000 (total assets)× 100

RatioInterest-bearing loans / total assets

Upper bound. Debt items that may count as interest-bearing (line 6I of the KAFİF form) were taken in full from the public statements. Debts proven not to count (line 6J of the KAFİF form) were deducted as far as the notes prove them; items that could not be separated stayed in the numerator, as a precaution. Of the lease liabilities shown on the balance sheet, TRY 894,206 thousand are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). The ratio is therefore an upper bound for the items shown in the financial statements. Note 7: “Ödenecek vergi ve fonlar” TRY 94,473 thousand: not counted (proven); “İlişkili olmayan taraflara diğer borçlar” TRY 124 thousand: undetermined, kept in the upper bound. Notes that could not be used: Note 5 (Short-term borrowings): the note's amounts could not be matched to this item automatically. Note 5 (Long-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 13.52%; both bounds give the same result.

KAFİF declaration 13.5% (first half 2026) · Sağlama range 0.0% to 13.5% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

Calculation: numerator ÷ denominatorTRY 1,233,870,000÷TRY 86,438,201,000 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

Upper bound. Asset items that may count as interest-bearing (line 5F of the KAFİF form) were taken in full from the public statements. Assets proven not to count (line 5G of the KAFİF form) were deducted as far as the notes prove them; items that could not be separated stayed in the numerator, as a precaution. The ratio is therefore an upper bound for the items shown in the financial statements. Note 4: “Kasa” TRY 889 thousand: not counted (proven); “Banka mevduatları / -Vadesiz mevduatlar” TRY 2,571 thousand: not counted (proven); “Diğer nakit ve nakit benzerleri (*)” TRY 745,169 thousand: undetermined, kept in the upper bound; “Proje, rezerv ve temlik (**)” TRY 486,673 thousand: undetermined, kept in the upper bound. Notes that could not be used: Financial investments (current and non-current): no note was found for this item (condensed interim report). The ratio is in the range 0.00% to 1.43%; both bounds give the same result.

KAFİF declaration 1.4% (first half 2026) · Sağlama range 0.0% to 1.4% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

Calculation: numerator ÷ denominatorTRY 63,078,000÷TRY 3,487,351,000 (total income)× 100

RatioExcluded income / total income

On the KAP form this item is titled “Katılım Finans İlkelerine Uygun Olmayan Gelir”, which means income not in line with participation finance principles.

Measured on the items we can calculate. Income items that may count as excluded (line 4C of the KAFİF form) were taken in full from the public statements. The deduction for income that does not count (line 4D of the KAFİF form) is not known and was set to 0. For the income lines that may count (line 4C), the ratio is an upper bound. Excluded income from business activities (line 4B of the KAFİF form) does not appear in the financial statements; it is only in the company's KAFİF declaration on KAP. This measurement sets it to 0. If there is a declaration, the record shows it separately, with a link. Note 19: “Faiz geliri” TRY 27,981 thousand: counted in the ratio (proven); “Kur farkı geliri” TRY 0 thousand: not counted (proven); “Reeskont faiz geliri” TRY 0 thousand: undetermined, kept in the upper bound. Notes that could not be used: Other income from operating activities: no note was found for this item (condensed interim report). Income from investing activities: no note was found for this item (condensed interim report). The ratio is in the range 0.80% to 1.81%; both bounds give the same result.

KAFİF declaration 1.1% (first half 2026) · Sağlama range 0.8% to 1.8% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026