Agesa Hayat ve Emeklilik : 31.03.2022 Konsolide Finansal Raporlar (IFRS)

AGESA HAYAT VE EMEKLİLİK ANONİM ŞİRKETİ

INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2022

AND INDEPENDENT AUDITOR'S REVIEW REPORT

REPORT ON REVIEW OF INTERIM CONSOLIDATED

FINANCIAL INFORMATION

To the General Assembly of AgeSA Hayat ve Emeklilik A.Ş.

Introduction

1.

We have reviewed the accompanying consolidated balance sheet of AgeSA Hayat ve Emeklilik A.Ş.

(The "Company") and its subsidiary ("collectively referred as the "Group") as at 31 March 2022 and the related consolidated statements of income, consolidated other comprehensive income, consolidated changes in equity and consolidated cash flows for the three-month period then ended, and a summary of significant accounting policies and other explanatory notes. The management of the Group is responsible for the preparation and fair presentation of these interim consolidated financial information in accordance with International Accounting Standard 34 "Interim Financial Reporting". Our responsibility is to express a conclusion on these interim consolidated financial information based on our review.

Scope of review

2. We conducted our review in accordance with International Standard on Review Engagements 2410, "Review of interim financial information performed by the independent auditor of the entity".

A review of interim consolidated financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and the objective of which is to express an opinion on the consolidated financial statements. Consequently, a review on the interim consolidated financial information does not provide assurance that the audit firm will be aware of all significant matters which would have been identified in an audit. Accordingly, we do not express an audit opinion.

PwC Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş.

BJK Plaza, Süleyman Seba Caddesi No:48 B Blok Kat:9 Akaretler Beşiktaş 34357 İstanbul-Turkey

T: [phone], F: [phone],www.pwc.com.tr Mersis Numaramız: 0-1460-0224-0500015

Conclusion

3. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim consolidated financial information does not present fairly, in all material respects, the financial position of the Group as at 31 March 2022, and its financial performance and its cash flows for the three- month period then ended in accordance with International Accounting Standard 34 "Interim Financial Reporting".

PwC Bağımsız Denetim ve

Serbest Muhasebeci Mali Müşavirlik A.Ş.

Talar Gül, SMMM

Partner

Istanbul, 29 April 2022

AGESA HAYAT VE EMEKLİLİK ANONİM ŞİRKETİ
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED MARCH 31, 2022
(Amounts expressed in Turkish Lira ("TL") unless otherwise indicated.)
TABLE OF CONTENTS	PAGE
CONSOLIDATED INFORMATION OF BALANCE SHEET ................................................	1
CONSOLIDATED INFORMATION OF INCOME .................................................................	2
CONSOLIDATED INFORMATION OF COMPREHENSIVE INCOME .............................	3
CONSOLIDATED INFORMATION OF CHANGES IN EQUITY ........................................	4
CONSOLIDATED INFORMATION OF CASH FLOWS ........................................................	5

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS ...................................... 6 - 65