TERA/TERA YATIRIM MENKUL DEGERLER A.S.

For the accounting period 01 January 2026 – 31 March 2026, we hereby declare that the financial statements and accompanying notes, which have been prepared in accordance with the Turkish Capital Markets Board ("CMB") Communiqué Series: II-14.1 on Principles of Financial Reporting in Capital Markets and based on the Turkish Accounting Standards / Turkish Financial Reporting Standards ("TAS/TFRS") published by the Public Oversight Accounting and Auditing Standards Authority ("POA"), and which have not been subject to independent audit, as well as the Board of Directors' Activity Report dated 31 March 2026, have been reviewed by us.

Within the scope of our duties and responsibilities in the Company, and based on the information we have, we hereby declare that the financial statements and notes do not contain any material misstatement or omission that could result in misleading interpretation as of the date of disclosure, and that the financial statements, prepared in accordance with applicable financial reporting standards, present fairly and accurately the Company's assets, liabilities, profit and loss, and financial position. Furthermore, they fairly reflect the Company's operations, performance, and financial position, together with the significant risks and uncertainties it faces.

Chairman of the Board of Directors – Emre Tezmen, CFA

Vice Chairman of the Board of Directors – Gül Ayşe Çolak, CFA

Board Member / General Manager – Emir Münir Sarpyener

Independent Board Member – Kadir Boy

Independent Board Member – Kerem Alkin