BERA HOLDİNG A.Ş. Sorumluluk Beyanı (Konsolide) 11 Mart 2026

STATEMENT OF RESPONSIBILITY PURSUANT TO ARTICLE 9 OF THE SECOND SECTION OF THE CAPITAL MARKETS BOARD'S COMMUNIQUÉ NO. II-14.1 ON THE PRINCIPLES OF FINANCIAL REPORTING IN CAPITAL MARKETS

BOARD OF DIRECTORS' RESOLUTION REGARDING THE APPROVAL OF FINANCIAL STATEMENTS AND ANNUAL REPORTS

RESOLUTION DATE: 11/03/2026

RESOLUTION NUMBER: 2026-ETDS-03

Taking into account the opinion of the Audit Committee of Bera Holding A.Ş., our Consolidated Financial Statements, including the accompanying Notes, and our Consolidated Annual Report—prepared for the period 01.01.2025 - 31.12.2025 in accordance with the provisions of the Capital Markets Board's (CMB) Communiqué II-14.1 on "Principles of Financial Reporting in Capital Markets," within the framework of Turkish Accounting Standards / Turkish Financial Reporting Standards (TAS/TFRS) published by the Public Oversight, Accounting and Auditing Standards Authority (POA), and in compliance with the formats determined by the CMB, the Turkish Commercial Code (TCC), and CMB Communiqués—have been approved.

In accordance with CMB regulations, regarding the Consolidated Statement of Financial Position, Statement of Profit or Loss and Other Comprehensive Income, Statement of Cash Flows, Statement of Changes in Equity, and the Interim Consolidated Annual Report for the period 01.01.2025 - 31.12.2025 prepared by Bera Holding A.Ş., we hereby declare that:

a- They have been reviewed by us,

b- Based on the information available to us within our areas of duty and responsibility at the Company, the reports do not contain any untrue statements on material matters or any omissions that could be misleading as of the date the statements were made.

c- Within the scope of the information available to us within our areas of duty and responsibility at the Company, we hereby submit for your information and declare our responsibility for the fact that; the interim financial statements prepared for the relevant period in accordance with the communiqué and current financial reporting standards, together with those included in the scope of consolidation, fairly reflect the assets, liabilities, financial position, and profit or loss of the entity; and that the Annual Report fairly reflects the performance and the financial position of Bera Holding A.Ş., together with those included in the scope of consolidation, along with the material risks and uncertainties it faces. 

Respectfully yours,

Chair of the Audit Committee                                                                               Member of the Audit Committee

         Omer SERDAR                                                                                                        Ilhan HANAĞASI