Bağış ve Yardım Politikası

DONATION AND AID POLICY

Article 1: Scope and Legal Basis

This policy sets out the principles regarding the donations and aids to be made by VBT Yazılım A.Ş. ("Company"). This policy has been prepared within the framework of the Capital Markets Law No. 6362 ("CML"), the Turkish Commercial Code No. 6102 ("TCC"), the Dividend Communiqué No. II-19.1, the Corporate Governance Communiqué No. II-17.1, and the corporate governance principles contained in the appendices thereof, as well as the regulations of the Capital Markets Board ("CMB") and the relevant provisions of the Company's Articles of Association ("Articles of Association").

Article 2: Purpose

The Company has established a donation policy to determine the necessary principles and rules for encouraging and supporting public-benefit activities such as education, health, culture-art, law, scientific research, environmental protection, sports, integration of the disabled into society, entrepreneurship, technology, and communication through donations, managing the donation process, and determining the responsibilities of informing and reporting on this matter, all within the awareness of social and corporate responsibility and in order to meet social needs, contribute to the country's future and development. The main purpose of donations and aids is to fulfill social responsibilities, create a sense of corporate responsibility among our shareholders and employees, and meet social and community needs and provide public benefit. Accordingly, support is also provided for the realization of projects that will contribute to social development.

Article 3: Principles of Donation

The necessary provision for making donations by the Company is found in the Company's Articles of Association. The Company, within the framework of SPK regulations, CML, TCC, the Turkish Code of Obligations No. 6098, other secondary regulations, the Company's internal regulations, and the relevant article of the Articles of Association regarding the scope of operations, within the scope of corporate social responsibility practices, provided that it does not constitute a violation of SPK's regulations on transfer of concealed income and mandatory corporate governance principles, and provided that the donations made during the year are presented to the shareholders at the general assembly, may make donations and aids within the limits to be determined by the general assembly, by the decision of the board of directors in a manner that does not disrupt the scope of operations. However, donations and aids that would lead to the deviation from the principle of protecting shareholders' rights are avoided. All donations and aids are made in accordance with the Company's vision, mission, and policies, and the Company's ethical principles, values, and annual budget appropriations are taken into account. Donations and aids can be made in two ways: cash and in-kind. The form, amount, and selection of institutions, organizations, or individuals to which the donation will be made are based on the Company's corporate social responsibility policies. Donations and aids can be made to any institution, organization, or individual, including non-governmental organizations, universities, public institutions and organizations, foundations, and associations.