INFORMATION POLICY

REYSAŞ TRANSPORTATION AND LOGISTICS TRADE INC. INFORMATION POLICY

Purpose
The core disclosure policy of Reysaş Transportation and Logistics Trade Inc. (REYSAŞ) is to maintain active and transparent communication at all times by sharing REYSAŞ’s past performance and future expectations equally with shareholders, investors, and capital market professionals (together capital market participants) in a complete, fair, accurate, timely, and understandable manner, within the framework of generally accepted accounting principles and Capital Markets Legislation. Except for trade secrets, REYSAŞ believes that sharing strategies, critical factors, risks, and growth opportunities related to its activities with the public will create a more efficient market for the Company’s capital market instruments.
REYSAŞ complies with Capital Markets Legislation, Capital Markets Board (CMB), and Istanbul Stock Exchange (ISE) regulations regarding public disclosure and diligently observes the principles set out in the CMB Corporate Governance Principles.
The Reysaş Disclosure Policy has been prepared within the scope of CMB Corporate Governance Principles Section II/Article 1.2 and approved by the Board of Directors.

Scope
The Disclosure Policy covers all affiliated companies, employees, and consultants operating within Reysaş and regulates REYSAŞ’s written and verbal communication with capital market participants.

Responsibility
The Board of Directors is responsible for monitoring, reviewing, and improving the Disclosure Policy.
The Capital Markets and Corporate Governance Coordination Unit is assigned to supervise and monitor all matters related to public disclosure.

Methods and Tools of Disclosure
Without prejudice to the provisions of Capital Markets Legislation and the Turkish Commercial Code (TCC), the main disclosure methods and tools used by REYSAŞ are as follows:

1. Special circumstance disclosures sent via fax to ISE (KAP notifications are made electronically within legal deadlines),

2. Periodic financial statements, footnotes, independent audit reports, declarations, and activity reports sent in sealed envelopes to ISE (KAP notifications made electronically within legal deadlines),

3. Announcements and notices made through the Turkish Trade Registry Gazette and daily local or national newspapers (prospectuses, circulars, ordinary/extraordinary general assembly calls, etc.),

4. Statements made through written and visual media,

5. Statements made to data distribution organizations such as Reuters, Foreks, Euroline,

6. Informative meetings and presentations with capital market participants face-to-face or via teleconference,

7. Corporate Website (www.reysas.com),

8. Communication via phone, mobile phone, similar technologies, email, fax, and other communication methods.

Public Disclosure of Financial Statements and Authorized Persons
REYSAŞ’s financial statements and footnotes are prepared on a consolidated basis in accordance with International Financial Reporting Standards (IFRS), audited independently in accordance with International Auditing Standards (IAS), and disclosed publicly. Before disclosure, the financial statements and footnotes are approved by the Board of Directors with the Audit Committee’s favorable opinion, and the Chief Financial Officer and the Chairman of the Board sign a declaration of accuracy.
Following Board approval, financial statements, footnotes, independent audit reports, and annex documents are submitted to ISE in sealed envelopes in line with CMB and ISE regulations. At the moment of public disclosure, they are also submitted electronically to KAP within the stipulated time.

Public Disclosure of Activity Reports and Authorized Persons
The activity report is prepared in accordance with Capital Markets Legislation and CMB Corporate Governance Principles, approved by the Board of Directors, sent to ISE in sealed envelopes per CMB and ISE regulations, and also publicly shared via the Company’s website (www.reysas.com). Interested investors can obtain the Activity Report from the Company’s Investor Relations Department.

Public Disclosure of Material Events and Authorized Persons
Special circumstance disclosures of REYSAŞ and its publicly traded subsidiaries on ISE are prepared under supervision of the REYSAŞ Capital Markets and Corporate Governance Coordination Unit and are signed by authorized signatories and sent by fax to ISE. They are also submitted electronically to KAP within deadlines.

Other Notifications and Authorized Persons
Other disclosures (prospectuses, circulars, etc.) must be signed within the scope of company signature circular authorities and publicly disclosed.

Persons Authorized to Make Public Disclosures
Requests for written or verbal information from capital market participants are handled by the Chief Financial Officer, REYSAŞ Investor Relations Unit, and the Capital Markets and Corporate Governance Coordination Unit within authorized limits.
Except when specifically authorized, REYSAŞ employees are not permitted to respond to inquiries from capital market participants. Requests are directed to the Investor Relations Unit.

Communication with Capital Market Participants
REYSAŞ does not provide guidance regarding interim or annual results but prefers to communicate significant matters affecting results, strategic approaches, and important factors for better understanding of the sector.
Unless otherwise stated in the disclosure policy, only authorized persons may communicate on behalf of REYSAŞ and its subsidiaries with capital market participants. All meetings with capital market participants include the presence of the REYSAŞ Investor Relations Coordination Unit. No unpublished or material confidential information is disclosed in non-public interviews.

Face-to-Face Meetings or Phone Calls
No new information is disclosed during one-on-one or group meetings or phone calls with capital market participants. Previously disclosed information is neither updated nor are any undisclosed material or confidential details revealed.

Presentations and/or Speeches
REYSAŞ announces presentations, teleconferences, and speeches to capital market participants publicly whenever possible in advance. Prepared presentations or explanatory notes are posted on the website (www.reysas.com).

Discussions Following Public Disclosure of Financial Statements
REYSAŞ recognizes that discussions with capital market participants may occur via phone or teleconference. Efforts are made to broadcast such discussions live via the internet, and significant points from these meetings are posted on the website.

False Rumors in the Market
If false rumors or gossip appear in the market, authorized persons issue press statements. Also, if deemed necessary and appropriate, clarifications are made in line with Capital Markets Legislation without waiting for verification requests from CMB or ISE.

Disclosure of Expectations
REYSAŞ may occasionally disclose expectations in accordance with its disclosure policy. Written documents containing expectations clearly state risks, uncertainties, and other factors that could cause actual results to differ materially from expectations. Expectations are expressed verbally only at pre-planned meetings and events and only by authorized persons.
If disclosed forecasts and assumptions in periodic financial statements and reports are no longer valid or expected to be unmet, revised information with reasons is disclosed immediately.

Analyst Reports
REYSAŞ considers analyst reports the property of the producing firm and does not publish them on its website (www.reysas.com). REYSAŞ does not review, verify, approve, assume responsibility for, or distribute analyst reports or revenue models. However, in certain limited cases and upon request, REYSAŞ may review analyst reports solely to prevent public misinformation, using only publicly available historical data and limited to specific subjects.

REYSAŞ Website (www.reysas.com)
For public disclosure, the REYSAŞ website is actively used as recommended by CMB Corporate Governance Principles. Statements on the website do not replace required disclosures or special circumstance announcements under Capital Markets Legislation. All public disclosures by REYSAŞ are accessible through the website, which is structured accordingly.
Security measures are in place, especially for announcements, agenda items, related documents for general assembly meetings, and information about participation methods, highlighted prominently. Continuous improvements to the website are made.