Convenience translation into english

IV. OTHER INFORMATION

1. 
   Address of the headquarters:
   

Sabancı Center 34330, 4. Levent / Istanbul

2. 
   Telephone and fax numbers:
   

Telephone : [phone]

Fax : [phone]

3. 
   Internet address:
   

www.akbank.com

4. 
   Reporting period:
   

1 January-31 March 2004

SECTION THREE

EXPLANATIONS ON SIGNIFICANT ACCOUNTING POLICIES

I. EXPLANATIONS ON THE PRESENTATION OF FINANCIAL STATEMENTS:
a. The preparation of the financial statements and related notes and explanations in accordance with the Accounting Application Regulation (“AAR”) and the other relevant accounting standards that have been promulgated:
The Bank maintains its books of account and prepares its statutory financial statements in Turkish lira in accordance with the Banking Act, Turkish Commercial Code and Turkish tax legislation. These financial statements have been prepared in accordance with the 13^th Article titled “Accounting Standards” of the Banking Act No. 4389 and in accordance with Accounting Application Regulation (“AAR”) published in the Official Gazette No. 24793 dated 22 June 2002 brought into effect on 1 July 2002 by the Banking Regulation and Supervision Agency (“BRSA”) and the communiqués on accounting standards.

1.