Donation and Charity Policy

REYSAŞ REAL ESTATE INVESTMENT TRUST INC.
DONATION AND CHARITY POLICY

In accordance with the Capital Markets Legislation, the Corporate Governance Principles published by the Capital Markets Board, and the relevant provisions of our Articles of Association, the “Donation and Charity Policy” of our Company has been determined as follows:

Provided that it remains within the framework of Capital Markets Board regulations, and on the condition that necessary material event disclosures are made and shareholders are informed at the General Assembly, the Company may make donations and charitable contributions to foundations and similar persons and/or institutions established for various purposes, in a manner that does not hinder the Company’s primary activities and objectives.

Donations and charitable contributions made are added to the distributable profit base in accordance with Capital Markets Board regulations. Such donations may be made either in cash or in kind.