<SEC-DOCUMENT>0000947871-23-001047.txt : 20231107
<SEC-HEADER>0000947871-23-001047.hdr.sgml : 20231107
<ACCEPTANCE-DATETIME>20231107162137
ACCESSION NUMBER:		0000947871-23-001047
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231107
FILED AS OF DATE:		20231107
DATE AS OF CHANGE:		20231107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TURKCELL ILETISIM HIZMETLERI A S
		CENTRAL INDEX KEY:			0001071321
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			W8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15092
		FILM NUMBER:		231384261

	BUSINESS ADDRESS:	
		STREET 1:		AYDINEVLER MAHALLESI INONU CADDESI NO 20
		STREET 2:		KUCUKYALI OFISPARK, MALTEPE
		CITY:			ISTANBUL
		STATE:			W8
		ZIP:			34854
		BUSINESS PHONE:		902123131244

	MAIL ADDRESS:	
		STREET 1:		AYDINEVLER MAHALLESI INONU CADDESI NO 20
		STREET 2:		KUCUKYALI OFISPARK, MALTEPE
		CITY:			ISTANBUL
		STATE:			W8
		ZIP:			34854
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>ss2686981_6k.htm
<DESCRIPTION>REPORT OF FOREIGN PRIVATE ISSUER
<TEXT>
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<TITLE></TITLE>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="color: #231F20; font: bold 10pt Times New Roman, Times, Serif; margin: 4.55pt 18.6pt 0 20.7pt; text-align: center"><FONT STYLE="letter-spacing: -0.4pt">UNITED
</FONT> <FONT STYLE="letter-spacing: -0.1pt">STATES</FONT></P>

<P STYLE="color: #231F20; font: 10pt Times New Roman, Times, Serif; margin: 0.5pt 18.6pt 0 20.8pt; text-align: center"><FONT STYLE="letter-spacing: -0.4pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="color: #231F20; font: bold 10pt Times New Roman, Times, Serif; margin: 0.5pt 18.6pt 0 21.1pt; text-align: center; text-indent: 0in"><FONT STYLE="letter-spacing: -0.1pt">Washington,
D.C. 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.5pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 12pt 0 10pt; text-align: center"><B>FORM&nbsp;6&#45;K</B></P>

<P STYLE="color: #231F20; font: 12pt/103% Times New Roman, Times, Serif; margin: 12.9pt 18.6pt 0 21.15pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><B>REPORT
OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE </B></FONT><B>SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0"><B>&nbsp;</B></P>

<P STYLE="color: #231F20; font: 10pt/208% Times New Roman, Times, Serif; margin: 0 15.35pt 0 8.25pt; text-align: center"><B>For the month
of November, 2023</B></P>

<P STYLE="color: #231F20; font: 10pt/208% Times New Roman, Times, Serif; margin: 0 15.35pt 0 8.25pt; text-align: center"><B>Commission
File Number: 001-15092</B></P>

<P STYLE="font: 10pt/208% Times New Roman, Times, Serif; margin: 0 15.35pt 0 8.25pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: center"><B>TURKCELL ILETISIM HIZMETLERI A.S.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="color: #231F20; font: 10pt Times New Roman, Times, Serif; margin: 0.5pt 18.6pt 0 21.05pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">(Translation
of registrant&#8217;s name into English)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">Ayd&#305;nevler Mahallesi &#304;n&ouml;n&uuml; Caddesi
No:20</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">K&uuml;&ccedil;&uuml;kyal&#305; Ofispark</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">34854 Maltepe<BR>
Istanbul, Turkey</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="color: #231F20; font: 10pt Times New Roman, Times, Serif; margin: 0.5pt 18.6pt 0 21.05pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">(Address
of Principal Executive Offices)</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">Indicate by check mark whether the registrant
files or will file annual reports under cover of Form&nbsp;20&#45;F or Form&nbsp;40&#45;F:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">Form&nbsp;20&#45;F <FONT STYLE="font-family: Wingdings; font-size: 12pt">x</FONT>&#9;Form&nbsp;40&#45;F
<FONT STYLE="font-family: Wingdings; font-size: 12pt">o</FONT></P>

<P STYLE="font: 12pt Gill Sans Ultra Bold,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 7.1pt; text-align: justify">Enclosure: A press release dated November
7, 2023 announcing the adoption of the clawback policy and amendment of the audit committee working principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Gill Sans Ultra Bold,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 47px; width: 184px"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Istanbul, November 7, 2023</P>

<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Announcement Regarding the Clawback Policy and Audit Committee Working
Principles</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Company's Board of Directors has resolved to adopt
Clawback Policy in accordance with US Securities Exchange Act Rule 10 D-1, and implementing final rules enacted by New York Stock Exchange.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our Company's Board of Directors has also decided to
amend the Audit Committee Working Principles related with to the Clawback Policy.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The relevant Policy and Working Principles are attached.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><B><I>For more information:</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0"><I>Turkcell Investor Relations</I></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0"><FONT STYLE="color: Blue"><I><U>investor.relations@turkcell.com.tr</U></I></FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0"><I>Tel: + 90 212 313 1888</I></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><B>TURKCELL ILETISIM HIZMETLERI A.S.<BR>
<BR>
<FONT STYLE="text-transform: uppercase">Clawback Policy</FONT></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white">The Board of Directors
(the &#8220;<U>Board</U>&#8221;) of Turkcell Iletisim Hizmetleri A.S. (the &#8220;<U>Company</U>&#8221;) has adopted this clawback policy
(this &#8220;<U>Policy</U>&#8221;). The Audit committee of the Company is designated to administer this Policy (the &#8220;<U>Committee</U>&#8221;).
The Committee shall be entitled to determine and review the implementing rules to ensure compliance with this Policy.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Recovery of Erroneously
Awarded Compensation</B>. The Company shall reasonably promptly recover erroneously awarded compensation received by current or former
executive officers of the Company (&#8220;<U>Covered Individuals</U>&#8221;) in the event the Company is required to prepare an accounting
restatement due to the Company&#8217;s material noncompliance with any financial reporting requirement under the securities laws, including
any required accounting restatement to correct an error in previously issued financial statements that is material to the previously issued
financial statements, or that would result in a material misstatement if the error were corrected in the current period or left uncorrected
in the current period. The independent directors of the Company&#8217;s Board may, by majority vote of the independent directors, determine
not to recover erroneously awarded compensation pursuant to this Policy in circumstances where:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: black">the direct expenses paid to a third
party to assist in enforcing the Policy would exceed the amount to be recovered. Before making this determination, the Company must make
a reasonable attempt to recover the erroneously awarded compensation and document such attempts pursuant to applicable law; or<BR>
<BR>
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: black">non-enforcement is expressly permitted
by applicable law, including where recovery would violate applicable Turkish laws pursuant to such applicable law.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 21.35pt; text-indent: -14.25pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Covered Individuals</B>.
The Committee shall determine the Covered Individuals.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Covered Compensation</B>.
This Policy applies to the incentive-based compensation received by a Covered Individual: (1) after such Covered Individual began service
as an executive officer; (2) who served as an executive officer at any time during the performance period for that incentive-based compensation;
(3) while the Company has a class of securities listed on the New York Stock Exchange and (4) during the three completed fiscal years
immediately preceding the date that the Company is required to prepare an accounting restatement as described above (or during any transition
period, that results from a change in the Company&#8217;s fiscal year, within or immediately following those three completed fiscal years).
Notwithstanding the foregoing, this Policy shall not apply to incentive-based compensation received by a Covered Individual prior to October
2, 2023.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white">The amount of incentive-based
compensation subject to this Policy is the erroneously awarded compensation, which would be the amount of incentive-based compensation
received by a Covered Individual that exceeds the amount of incentive-based compensation that otherwise would have been received by the
Covered Individual had it been determined based on the restated amount, and will be computed without regard to any taxes paid by the Covered
Individual (or withheld from the incentive-based compensation). The Committee shall make all determinations regarding the amount of erroneously
awarded compensation.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Method of Recovery</B>.
The Committee shall determine, in its sole discretion, the manner in which any erroneously awarded compensation shall be recovered. Methods
of recovery may include, but are not limited to: (1)&nbsp;seeking direct repayment from the Covered Individual; (2)&nbsp;reducing (subject
to applicable law and the terms and conditions of the applicable plan, program or arrangement pursuant to which the incentive-based compensation
was paid) the amount that would otherwise be payable to the Covered Individual under any compensation, bonus, incentive, equity and other
benefit plan, agreement, policy or arrangement maintained by the Company or any of its affiliates; (3)&nbsp;cancelling any award (whether
cash- or equity-based) or portion thereof previously granted to the Covered Individual; or (4)&nbsp;any combination of the foregoing.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>No-Fault Basis</B>.
This Policy applies on a no-fault basis (the &quot;No-Fault Basis&quot;), and Covered Individuals will be subject to recovery under this
Policy without regard to their personal culpability. This No-Fault Basis clause is inserted to ensure compliance with applicable laws
and should not be interpreted as a penalty clause.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Other Company Arrangements</B>.
This Policy shall be in addition to, and not in lieu of, any other clawback, recovery or recoupment policy maintained by the Company from
time to time, as well as any clawback, recovery or recoupment provision in any of the Company&#8217;s plans, awards or individual agreements
(including the clawback, recovery and recoupment provisions in the Company&#8217;s equity award agreements) (collectively, &#8220;<U>Other
Company Arrangement</U>&#8221;) and any other rights or remedies available to the Company, including termination of employment; provided,
however, that there is no intention to, nor shall there be, any duplicative recoupment of the same compensation under more than one policy,
plan, award or agreement. In addition, no Other Company Arrangement shall serve to restrict the scope or the recoverability of erroneously
awarded compensation under this Policy.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>No Indemnification</B>.
Notwithstanding anything to the contrary set forth in any policy, arrangement, bylaws, charter, certificate of incorporation or plan of
the Company or any individual agreement between a Covered Individual and the Company or any of its affiliates, no Covered Individual shall
be entitled to indemnification from the Company or any of its affiliates for the amount that is or may be recovered by the Company pursuant
to this Policy; provided, however, that to the extent expense advancement or reimbursement is available to a Covered Individual, this
Policy shall not serve to prohibit such advancement or reimbursement.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Administration;
Interpretation</B>. The Committee shall interpret and construe this Policy consistent with applicable laws and regulations (including
any applicable listing exchange rules), and shall make all determinations necessary, appropriate or advisable for the administration of
this Policy. Any determinations made by the Committee shall be final, binding and conclusive on all affected individuals. The Company
shall provide public disclosures related to this Policy and any applicable recoveries of erroneously awarded compensation.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Amendment or Termination
of this Policy</B>. The Board reserves the right to terminate or amend this Policy at any time and for any reason, subject to applicable
law.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I></I></B></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: bold 12pt/153% Arial, Helvetica, Sans-Serif; margin: 3.5pt 65.45pt 0 97.3pt; text-align: center; text-indent: 28.45pt">TURKCELL
ILETI&#350;IM HIZMETLERI A.&#350;. <FONT STYLE="letter-spacing: -0.3pt">WORKING PRINCIPLES OF THE AUDIT COMMITTEE</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.1pt"></TD><TD STYLE="width: 28.5pt"><FONT STYLE="font-size: 12pt"><B>1.</B></FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt; letter-spacing: -0.1pt"><B>BASIS</B></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.6pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0.05in 11.1pt 0 5.75pt; text-align: justify">Duties and working principles
of the Audit Committee (&#8220;the Committee&#8221;) are determined within the framework of the regulations, provisions and principles
in Turkish Commercial Code, Capital Market Law, the Articles of Association of the Company, and with secondary arrangements of Capital
Market Board as well as &#8220;Corporate Governance Principles&#8221; within this scope.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.1pt"></TD><TD STYLE="width: 28.9pt"><FONT STYLE="font-size: 12pt">2.</FONT></TD><TD STYLE="text-align: left; padding-right: 18.6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt; letter-spacing: -0.1pt">PURPOSE</FONT></TD></TR></TABLE>

<P STYLE="font: bold 12pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 18.6pt 0 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0.05in 11.45pt 0 5.75pt; text-align: justify">The Audit Committee is established
within the Company according to the relevant legislation and with the resolution of the Board of Directors dated 16 December 2003 and
numbered 293. Purpose of the Audi Committee which works under the Board of Directors is; the supervision of accounting system of the Company,
disclosing financial information to public, independent audit, operation and efficiency of the internal control and internal audit system
of the Company, and administering the Company&#8217;s Clawback Policy adopted by the Board and other Company policies serving the same
purpose.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 10.9pt 0 5.75pt; text-align: justify">The Committee is responsible from
the nature and accuracy of the financial statements of the Company, application and efficiency of the accounting system of the Company,
qualifications and independency of the independent auditors, selecting the independent auditing company, approval and review of the agreement
between the independent auditor and the Company, operation and efficiency of the independent auditing system of the Company and helping
the supervisions of the Board of Directors on implementation and efficiency of the internal audit of the Company.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.1pt"></TD><TD STYLE="width: 28.9pt"><FONT STYLE="font-size: 12pt">3.</FONT></TD><TD STYLE="text-align: left; padding-right: 18.6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">STRUCTURE
OF THE <FONT STYLE="letter-spacing: -0.1pt">COMMITTEE</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.1pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt; text-align: justify"><FONT STYLE="letter-spacing: -0.3pt"><B>Number
of Members:</B> The Committee is constituted by 3 independent board members.</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.45pt 0 5.75pt; text-align: justify"><B>Presidency of the Committee:
</B>The Chairman of the Committee is determined by the Board of Directors. In the selection of the Chairman of the Committee; they are
attentive to select individuals who have been in a similar position previously, have the knowledge to analyze financial statements good
command of the accounting standards and are highly qualified.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0"></P>

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<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.45pt 0 5.75pt; text-align: justify"><B>Members:</B> All members of
the Committee are selected among the independent members of the Board of Directors. At least one of the Committee members should have
at least 5 years of experience in auditing/accounting and finance subjects.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.45pt 0 5.75pt; text-align: justify"><B>Independency: </B>With respect
to the independency of the members of the Committee; Independency Criteria set in the Corporate Governance Communiqu&eacute; (II-17.1)
published in the Official Gazette dated 03.01.2014 and numbered 28871 are taken as the basis.</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 4pt 11.75pt 0 5.75pt; text-align: justify"><B>Membership Duration: </B>The
members of the committee are assigned by the Board of Directors limited to the term of membership in the Board of Directors. The members
of the Board of Directors of the Company assign the Committee members in the first Board meeting following the General Assembly to fulfill
their duties until the selection of the next Board of Directors pursuant to the principles given in this article.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.05in 0 0 7.1pt; text-align: justify">The Board of Directors may change the
members of the Committee, assign a new member to complete the duty term in lieu of them in case any vacancy occurs in the position of
the members due to dismissal from office, resignation or <FONT STYLE="letter-spacing: -0.1pt">death.</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.5pt 0 5.75pt; text-align: justify"><B>Consultants: </B>The Audit
Committee benefits from independent expert opinions on subjects it needs in relation with its activities. The service fee given for the
consultancy with respect to the Committee needs is met by the Company.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.55pt 0 5.75pt; text-align: justify"><B>Source:</B> All kinds of sources
and supports required while the Audit Committee fulfills its duties are provided by the Board of Directors. Upon request of the Committee,
the Board of Directors shall provide sufficient finance required for the payments of independent consultants and the ordinary administrative
expenses of the Committee.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.1pt"></TD><TD STYLE="width: 28.9pt"><FONT STYLE="font-size: 12pt">4.</FONT></TD><TD STYLE="text-align: left; padding-right: 18.6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">COMMITTEE
<FONT STYLE="letter-spacing: -0.1pt">MEETINGS</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0.05pt 11.4pt 0 5.75pt; text-align: justify"><B>Meetings: </B>The Audit
Committee meets at least once in three months and at least 4 times a year at times consonant to the ordinary meetings of the Board of
Directors. The Chairman of the Committee determines the schedule and frequency of the Board meetings provided that he shall take the opinion
of the other members of the Committee. The Committee, can make a call for a meeting upon claim of the Chairman, the Board of Directors,
another member of the Committee, Independent Auditor, the General Manager or the Executive Vice President of Finance. The Committee has
to make a call for a meeting upon claim of the Chairman within reasonable time.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.9pt 0 5.75pt; text-align: justify">The committee meetings can be
hold either by gathering the members or technological communication facilities.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0"></P>

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<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.55pt 0 5.75pt; text-align: justify">The Committee may invite an executive
or consultant, who is deemed necessary, to its meetings and may take their opinions. Independent Auditors can attend the meetings with
the General Manager, Executive Vice President of Finance, Internal Audit Director and the Risk Managers at the same or in different sessions.
Independent auditors may take place at meetings related to the assessment of the financial statements and give information on their studies
during the relevant meeting.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.45pt 0 5.75pt; text-align: justify"><B>Agenda:</B> The Chairman of
the Committee constitutes the agenda of the Committee provided that he shall take the opinion of the Chairman and other Members of the
Committee, the Board of Directors, the General Manager, Executive Vice President of Finance and the Internal Audit Director. The agenda
and information and documents related to the works to be performed at each Committee meeting shall be transmitted to the members of the
Committee to be reviewed at reasonable times before each meeting to the extent it may be fulfilled.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.6pt 0 7.1pt; text-align: justify"><B>Reporting: </B>The Committee
puts all studies performed and the resolutions in written and keeps the records. It submits the minutes and the reports including information
on the studies and the meeting results to the Board of Directors in written and makes suggestions, when required. Minutes are kept open
by the Chairman of the Board of Directors for the review of the Board of Directors.</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 4.45pt 11.5pt 0 7.1pt; text-align: justify"><B>Secretariat: </B>All minutes
of the Committee meetings are kept by the Board of Directors Office. The Office carries out his duties to keep and archive the minutes
of the Audit Committee meeting minutes and to provide effective information to the members of the Committee and to fulfill other secretarial
duties and procedures.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.75pt 0 7.1pt; text-align: justify"><B>Quorum for the Meetings and
Resolutions: </B>The Committee meets by the attendance of all the members and takes decisions by the majority of the members attending
the meeting and opposing opinions are recorded, if any. The decisions of the Committee are advisory for the Board of Directors.</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.75pt 0 7.1pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.1pt"></TD><TD STYLE="width: 28.9pt"><FONT STYLE="font-size: 12pt">5.</FONT></TD><TD STYLE="text-align: left; padding-right: 18.6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">DUTIES AND
RESPONSIBILITIES</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 24pt; text-indent: -0.25in">Financial Statement and Public <FONT STYLE="letter-spacing: -0.1pt">Disclosure</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0.15in 0 5.75pt; text-align: justify">The Audit Committee reports in
written its own evaluations made with respect to the authenticity and accuracy of the annual and interim financial statements to be disclosed
and their conformity with the accounting principles of the Company to the Board of Directors, together with the opinions of the responsible
managers of the Company (the General Manager and the Executive Vice President of Finance, Internal Audit Director, Risk Manager) and the
independent auditors.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: bold 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 24pt; text-indent: -0.25in">Independent Audit <FONT STYLE="letter-spacing: -0.2pt">Firm</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.25pt 0 5.75pt; text-align: justify">Selection of the independent
audit company, and initiating independent audit process by executing independent audit agreements and studies of the independent audit
firm in every phase are carried out under the supervision of the Committee through ordinary meetings.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0"></P>

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<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.35pt 0 5.75pt; text-align: justify">The independent audit firm of
the Company and services that will be received from these firms and their fee are determined by the Committee and submitted to the approval
of the Board of Directors.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.25pt 0 5.75pt; text-align: justify">The Committee supervises and
controls whether the auditor offers any service other than the audit service. The Committee ensures the independency of the independent
auditors and prevention of conflicts of interests defined with the relevant legislation while the independent auditors fulfill their <FONT STYLE="letter-spacing: -0.1pt">duties.</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0.05pt 11.35pt 0 5.75pt; text-align: justify">The Committee receives the
reports on the internal quality control procedures of the independent auditor, significant issues arising in the evaluation of the latest
independent quality control or significant issues arisen in the examinations, evaluations or investigations carried out by governmental
organizations, occupational or administrative authorities within the last five years or significant issues arisen in the latest internal
quality control evaluation of the independent auditor and the steps taken on these subjects and describing all relations between the independent
auditor and the Company (to evaluate the independency of the independent auditor), prepared by the independent auditor, from the lead
partner auditor and a senior representative of the independent auditing company at least four time in a year and at least once in every
three months or more <FONT STYLE="letter-spacing: -0.2pt">frequently in a way the Committee finds reasonable, and reviews this report
with the lead partner auditor </FONT>and the senior representative.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.55pt 0 5.75pt; text-align: justify">The Committee provides regular
change of the audit companies as required by CMB legislation. The Committee shall evaluate experience and qualifications of the independent
audit team.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: bold 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 24pt; text-indent: -0.25in">Internal Audit and Internal <FONT STYLE="letter-spacing: -0.1pt">Control</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.45pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.45pt 0 5.75pt; text-align: justify">Methods and criteria to be applied
on reviewing and finalizing the complaints received by the <FONT STYLE="letter-spacing: -0.1pt">Company related to the accounting and
internal control system of the Company and evaluating notices </FONT>of the Company&#8217;s employees which are matter of accounting and
independent audit of the Company within the framework of privacy policy are determined by the Committee.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt"><FONT STYLE="letter-spacing: -0.2pt">The</FONT> <FONT STYLE="letter-spacing: -0.1pt">Committee;</FONT></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Follows whether the Company activities are carried out in compliance
with the legislation and inter-Company arrangements,</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/113% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.7pt"></TD><TD STYLE="width: 10.35pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 11.6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">Determines
the procedures of delivery, preservation and evaluation of the complaints which are matter of accounting applications, internal accounting
control system or independent auditor by the Company; and evaluation of notices which are matter of suspicious accounting or independent
audit issues safely and confidentially,</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0"></P>

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<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/113% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.7pt"></TD><TD STYLE="width: 10.35pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">Evaluates
the scope, planning and assignment of the audit activity of the current year with the General Manager, the Executive Vice President of
Finance, Internal Audit Director, Risk Manager and the independent auditor. The Committee reviews structure, planning and results of the
Internal Audit team additionally,</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/111% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.7pt"></TD><TD STYLE="width: 10.35pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 12.1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">Performs
studies on quality, efficiency and sufficiency of the internal audit system and reports to the Executives,</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.75pt"></TD><TD STYLE="width: 10.25pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">Enforces the measures required for the internal audit to
be carried out <FONT STYLE="letter-spacing: -0.1pt">transparently,</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.75pt"></TD><TD STYLE="width: 10.25pt"><FONT STYLE="font-family: Symbol; font-size: 12pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">Prepares Internal Audit report and submits to the executives&#8217;
<FONT STYLE="letter-spacing: -0.1pt">attention.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 5.8pt 0 0; text-align: justify">The Committee acts in its power and
responsibility and notifies its findings and assessments on the issue and its proposals to the Board of Directors written and makes suggestions
to the Board of Directors at the points where it deems necessary; however, the final responsibility always belongs to the Board of Directors
and does not remove duties and responsibilities of the Board of Directors arising from the Capital Markets regulation and the Turkish
Commercial Code.</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 5.8pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 5.8pt 0 0; text-align: justify"><B>Administration of the Company's Clawback
Policies</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 5.8pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 5.8pt 0 0; text-align: justify">The Committee administers the Company&#8217;s
Clawback Policy adopted by the Board and, if any, other clawback policies allowing the Company to recoup erroneously awarded performance-based
compensation paid to executive officers as determined by the Audit Committee and creates and revises any additional implementing rules
relating thereto.</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 5.8pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 12pt">6.</FONT></TD><TD STYLE="text-align: left; padding-right: 18.6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">AMENDMENT
IN THE WORKING <FONT STYLE="letter-spacing: -0.1pt">PRINCIPLES</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.7pt 0 0; text-align: justify">The Committee reviews the competence
of Working Principles at least once a year and submits amendment suggestions to the Board of Directors. The prepared suggestions are taken
into the agenda in the first meeting of the Board of Directors and are resolved.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 35.45pt"><FONT STYLE="font-size: 12pt">7.</FONT></TD><TD STYLE="text-align: left; padding-right: 18.6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt; letter-spacing: -0.1pt">VALIDITY</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 11.8pt 0 0; text-align: justify">The provisions of these Working Principles
enter into force on the date they are approved by the Board of Directors and are conducted by the Board of Directors.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><I></I></P>

<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 2pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center">&nbsp;</TD><TD STYLE="width: 33%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>SIGNATURES</B></P>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, Turkcell Iletisim Hizmetleri A.S. has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: 11pt Times New Roman, Times, Serif; padding-bottom: 12pt"><B>TURKCELL ILETISIM HIZMETLERI A.S.</B> <BR>
<BR></TD>
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; font: 11pt Times New Roman, Times, Serif">Date:&nbsp; November 7, 2023</TD>
    <TD STYLE="width: 4%; font: 11pt Times New Roman, Times, Serif">By:</TD>
    <TD STYLE="width: 45%; font: 11pt Times New Roman, Times, Serif">&nbsp;<U>/s/ Beren Erdem Hamaratgil</U></TD>
    <TD STYLE="width: 1%; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="3">
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Name:&nbsp;&nbsp;Beren Erdem Hamaratgil</P>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Title:&nbsp;&nbsp;&nbsp;&nbsp;Investor Relations Associate Director</P></TD>
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: 11pt Times New Roman, Times, Serif; padding-bottom: 12pt"><B>TURKCELL ILETISIM HIZMETLERI A.S.</B> <BR>
<BR></TD>
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; font: 11pt Times New Roman, Times, Serif">Date: &nbsp;November 7, 2023</TD>
    <TD STYLE="width: 3%; font: 11pt Times New Roman, Times, Serif">By:</TD>
    <TD STYLE="width: 46%; font: 11pt Times New Roman, Times, Serif"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT><U>/s/ Kamil Kalyon</U></TD>
    <TD STYLE="width: 1%; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: 11pt Times New Roman, Times, Serif">Name:&nbsp; Kamil Kalyon<BR>
Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer </TD>
    <TD STYLE="font: 11pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 6pt 0 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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