Yasar Bivas Senior Manager Tel + 90 212 368 54 60 Fax + 90 212 230 82 91

1. Yasar BivasSeniorManager Tel +90 212 368 54 60 Fax +90 212 230 82 91 Email yasar.bivas@tr.ey.com • Background • Yasar Bivas is a SeniorManager within Ernst & Young’s Financial Services organisation and focuses on the Banking sector. He has worked in the auditbanksfor 11 years in various roles. • Yasar Bivasjoined Ernst & Young in 2002 and is based in the Istanbuloffice. He is well seasoned in local GAAP and IFRS, working with organisations with the most complex agendas. • Yasar Bivasis Independent Public Accountant andFinancial Advisor in Turkey and he has certificate forthe Independent Audit in Capital Markets. • Skills • Auditor of Banksandvariousfinancialinstitutions • Knowledgeable in duediligencesforforeigninvestors • Has in depthknowledge of IFRS andlocal GAAP • Experienced in loanportfolioreviewsandinternalcontrolassessments. • Conductedvarioustrainings on auditmethodology • Ernst & Young audit methodology champion / sponsor • Professional experience • Member of EY FinancialServicesIndustrygroup. • He is specificlyinvolved in audit of financial statements prepared in accordance with IFRS and auditsperformed in line with pre-specified group accounting standards and accounting standardsdetermined by Banking Regulation and Supervision Agency and Capital Markets Board • Participatedtotheauditortransitionstage of severalTurkishBanks. • Played manager role for several due diligence projects conducted for financial institutions, especially Banks. • Conductedvariousinternalcontroland risk managementprojects in Banks. • Participatedtoseveralloanportfolioreviews of majorTurkishBanks. • Previous and current clients include • ING Bank, Alternatif Bank, Tekfenbank, ABN Amro Bank, Bank Pozitif, TürkEkonomi Bankası, GarantiBankası, Denizbank, AON Sigorta, SocieteGenerale Bank, Bankalararası Kart Merkezi,RönesansGayrimenkul, Yapı Kredi Bankası