Interest-bearing loans
within the thresholdUpper bound
Calculation and source
Calculation: numerator ÷ denominatorTRY 7,182,616,047÷TRY 31,568,982,901 (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. Of the lease liabilities shown on the balance sheet, TRY 34,713,217 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). Deductions on line 6J of the company's KAFİF declaration are taken only when the financial statements or notes confirm them. The ratio is therefore an upper bound for the items shown in the financial statements. (Loans from participation banks and lease certificates (sukuk) are deducted only when a note shows them separately; none of them was deducted in this measurement.) Note 10: “Taşerona Borçlar” TRY 58,428,989: undetermined, kept in the upper bound; “Alınan Depozito ve Teminatlar” TRY 14,858,735: undetermined, kept in the upper bound; “Ortaklara Temettü Borçları (Not 4)” TRY 96,657: undetermined, kept in the upper bound; “Diğer Çeşitli Borçlar” TRY 7,637,375: undetermined, kept in the upper bound; “Alınan Depozito ve Teminatlar” TRY 18,000: undetermined, kept in the upper bound. Notes that could not be used: Note 7 (Short-term borrowings): the columns of the note's table could not be read reliably. Note 7 (Current portion of long-term borrowings): the columns of the note's table could not be read reliably. Note 7 (Long-term borrowings): the current-period amounts of the note's lines could not be read automatically. The ratio is in the range 0.00% to 22.75%; both bounds give the same result.
| Item, as written in the company's report | Amount (TRY) | Class | Basis |
|---|---|---|---|
| Taşerona Borçlar · Other payables, note 10 | 58,428,989 | undetermined, kept in the upper bound | |
| Alınan Depozito ve Teminatlar · Other payables, note 10 | 14,858,735 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
| Ortaklara Temettü Borçları (Not 4) · Other payables, note 10 | 96,657 | undetermined, kept in the upper bound | |
| Diğer Çeşitli Borçlar · Other payables, note 10 | 7,637,375 | undetermined, kept in the upper bound | TKBB Guideline 4.1 |
| Alınan Depozito ve Teminatlar · Other payables, note 10 | 18,000 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
KAFİF declaration 22.8% (first half 2026) · Sağlama range 0.0% to 22.8% (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