Interest-bearing loans
within the thresholdUpper bound
Calculation and source
Calculation: numerator ÷ denominatorTRY 27,905,417÷TRY 4,023,632,053 (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. The ratio is therefore an upper bound for the items shown in the financial statements. Note 8: “İlişkili taraflara diğer borçlar (Not 6)” TRY 0: undetermined, kept in the upper bound; “Ödenecek vergi ve fonlar” TRY 14,065,452: not counted (proven). Note 44: “Banka kredileri” TRY 10,987,415: undetermined, kept in the upper bound; “Kullanım hakkı yükümlülükleri” TRY 2,896,773: undetermined, kept in the upper bound; “Kullanım hakkı yükümlülükleri-ilişkili taraflardan (Not 6)” TRY 7,293,968: undetermined, kept in the upper bound. Note 44: “Banka kredileri” TRY 0: undetermined, kept in the upper bound; “Kullanım hakkı yükümlülükleri” TRY 1,912,926: undetermined, kept in the upper bound; “Kullanım hakkı yükümlülükleri-ilişkili taraflardan (Not 6)” TRY 4,814,335: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 0.69%; both bounds give the same result.
| Item, as written in the company's report | Amount (TRY) | Class | Basis |
|---|---|---|---|
| İlişkili taraflara diğer borçlar (Not 6) · Other payables, note 8 | 0 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
| Ödenecek vergi ve fonlar · Other payables, note 8 | 14,065,452 | not counted (proven) | TKBB Guideline 6.2 |
| Banka kredileri · Current portion of long-term borrowings, note 44 | 10,987,415 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
| Kullanım hakkı yükümlülükleri · Current portion of long-term borrowings, note 44 | 2,896,773 | undetermined, kept in the upper bound | |
| Kullanım hakkı yükümlülükleri-ilişkili taraflardan (Not 6) · Current portion of long-term borrowings, note 44 | 7,293,968 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
| Banka kredileri · Long-term borrowings, note 44 | 0 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
| Kullanım hakkı yükümlülükleri · Long-term borrowings, note 44 | 1,912,926 | undetermined, kept in the upper bound | |
| Kullanım hakkı yükümlülükleri-ilişkili taraflardan (Not 6) · Long-term borrowings, note 44 | 4,814,335 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
KAFİF declaration 0.6% (first half 2026) · Sağlama range 0.0% to 0.7% (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