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Investor Presentation

Financial Policy Financial Discipline: Risk management policies focusing on areas such as leverage, liquidity, counterparty risk, commodity, interest and currency exposure. Leverage & Liquidity Counterparty Risk Policy Interest Rate & Fx Proactive in liquidity risk management & targets/limits for financial ratios: Net financial debt/EBITDA Net financial debt/Equity Current ratio Share of long term debt Deposit is kept within bank-based limits. Credit rating assessment and strong capital base. Cap on the maximum deposit allocated to a single bank. Threshold for deposits subject to banks shareholders' equity. • The fixed/floating profile of financial debt. Commodity Hedging Policy Zero FX exposure target. Inventory Hedging Policy: Operational hedge: Optimum stock policy & forward pricing mechanism. Financial hedge: Expected inventory exposure for the year end is hedged by using derivatives. Hedging ratio increasing throughout the year. Crack Margin Hedging Policy: Financial hedge: Crack margin (gasoline, diesel, jet fuel, fuel oil) risk mitigation by using derivatives. Statistical mechanical approach: Historical average prices + standard deviations. Hedge ratio between %0-%50 with up to 1 year hedge tenor. Investor Presentation www.tupras.com.tr KEY FINANCIALS
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