PRECIOUS METALS & DIAMOND MARKET

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1 PRECIOUS METALS & DIAMOND MARKET

2 PRECIOUS METALS & DIAMOND MARKET INDEX Precious Metals And Diamond Market Precious Metals Market Precious Metals Lending Market Diamond and Precious Stone Market Gold and Silver Market Annual Imports and Trading Amounts London Bullion Market Association (LBMA) World Federation of Diamond Bourses WFDB Rough Diamond Transaction - Kimberley Process Certification Process (KPCS) Members of Precious Metals Market Members of Precious Metals Lending Market Members of Diamond and Precious Stone Market Borsa İstanbul A.Ş. Precious Metals and Diamond Market Rıhtım Cd. No Karaköy/Istanbul-TURKEY Phone : Fax : Web : 2 1

3 1 Precious Metals And Diamond Market Development and Activities of The Market It took a long time to bring gold which has important social and economic roles in Turkey into its current financial situation. With the amendments in Decree number 32 concerning the Protection of the Value of Turkish Currency in 1993, determination of the gold price, gold export and import are liberalized. The decisions aimed at liberalization of gold helped import and export processes. The rapid growth seen in gold sector due to these developments accelerated new decisions concerning gold which has a great economic potential. These new decisions aimed at restructuring gold sector. The first legal decision concerning the establishment of Istanbul Gold Exchange was made in 1993, General Regulation Concerning the Foundation and Operation Principles of Precious Metals Exchanges was issued by Capital Markets Board on the basis of the provisions of Article 40/A of Code of Capital Markets, number 2499 as amended by law number On the basis of mentioned general regulation, in 1995 the Istanbul Gold Exchange (IGE) was opened (July 26, 1995) and authority to import gold was given to the members of the IGE in addition to the Central Bank. Istanbul Gold Exchange became an important step in canalizing the gold to financial system, developing gold based investment vehicles and international integration of gold sector in Turkey. After the Istanbul Gold Exchange, local gold prices became in conformity with international prices, imported gold bars were enforced to meet generally accepted standards and fineness and the system gained a transparent structure. The establishment of Istanbul Gold Exchange started a continuous development process on the market, set a base for the development of gold based financial instruments. On the other side, Borsa İstanbul A.Ş. (the Exchange) was established on April 4, 2013 through the merger of Istanbul Gold Exchange and Istanbul Stock Exchange under the provisions of the Capital Market Law No Now precious metals and diamond transactions are executed in the Precious Metals and Diamond Market of Borsa İstanbul A.Ş. Activity Area Registration of import and trade of unprocessed precious metals like gold, silver, platinum and palladium that are defined in Decree No.32 concerning the Protection of the Value of Turkish Currency which is issued in the Official Gazette dated 11/8/1989. Registration and trade of precious metals that are domestically produced. Trade of precious metals with fineness lower than certain amount defined by Communique of Standards and Refineries of metals to be transacted on the Precious Metals Exchange. Physical exchange of the transactions between members of the Precious Metals Market of Borsa İstanbul A.Ş. Storage of precious metals owned by members, mutual funds, exchangetraded funds assets Studies for the development of instruments and legislation based on precious metals, Import and export procedures for rough diamonds that are taken into consideration under the Kimberley Process Certification Scheme According to the Communiqué about investment funds and trust companies issued by Capital Markets Board, precious metals that are subject to transaction under investment funds and investment partnerships must be stored in the vault of Borsa İstanbul A.Ş. (formerly Istanbul Gold Exchange). Transactions under this manner must be executed in the Exchange. 2 3

4 Sub markets The exchange has three types of markets: Precious Metals Market includes the spot trade of standard and non-standard gold, silver, platinum and palladium metals. Precious Metal Lending Market provide lending and certificate transactions of defined precious metals. Diamond and Precious Stone Market provides transactions of diamond and precious stones. July 26, 1995 Establishment of July 9, 1999 Initiation of silver and March 24, 2000 Launch of the Precious April 4, 2011 Launch of the Diamond and Istanbul Gold Exchange platinum trade Metal Lending Market Precious Stone Market PRECIOUS METALS AND DIAMOND MARKET International Membership Turkey was admitted to Kimberley Process Certification Scheme on Precious Metals Market Precious Metals Lending Market Diamond & Precious Stone Market August 14th 2007 and İstanbul Gold Exchange was authorized to conduct import and export of rough diamonds Members within the framework of Kimberley Process Certification Scheme. Now, Members of Precious Metals Market Banks 22 Precious Metals Exchange Brokerage Houses 39 Borsa İstanbul A.Ş. (Precious Metals and Diamond Market) became an authorized institution for the Scheme. Legislation Precious Metals Companies 17 Precious Metals Producing and Marketing Companies 12 Total 90 Members of Precious Metal Lending Market Banks 9 Precious Metals Producing and Marketing Companies 1 Total 10 Members of Diamond and Precious Stone Market Jewellery companies 68 Precious Metals Market Members 54 Total 122 Istanbul Gold Exchange was admitted to associate membership of London Bullion Market (LBMA) on March 3rd After restructuring Borsa Istanbul A.Ş. became a member of LBMA. Istanbul Gold Exchange was admitted to membership of World Federation Diamond Bourses (WFDB) on May 13th After restructuring Borsa Istanbul A.Ş. became a member The legislation of precious metals and diamond trade and the Precious Metals and Diamond Market of Borsa İstanbul A.Ş. (formerly İstanbul Gold Exchange) are below. General Regulation Concerning the Foundation and Operation Principles of Precious Metals Exchange Regulation Concerning the Principles of Precious Metals Exchange s Intermediary Institutions and Foundation of Precious Metals Exchange Brokerage Houses The Regulation of The Istanbul Gold Exchange The Regulation of The Precious Metals Lending Market The Regulation of Diamond and Precious Stone Market The Regulation of Principal and Rules on Disposing Commodities and Real Property Owned by Banking Sector based on market transactions National and International Refineries authorized to trade its bars, bullions and granules of gold, silver, platinum and palladium in the Exchange. of WFDB. 4 5

5 2 Precious Metals Market Precious Metals Market includes the spot trade of standard and nonstandard gold, silver, platinum and palladium metals. Some of the basic activities and duties of the market are as follows: Registration of import and trade of unprocessed gold, silver, platinum and palladium that are defined in Decree No.32 Registration and trade of precious metals that are domestically produced. Trade of precious metals with fineness lower than certain amount defined by Communique of Standards and Refineries of metals to be transacted on the Precious Metals Market. Physical exchange of the transactions between members of the Precious Metals Market of Borsa İstanbul A.Ş. Storage of precious metals owned by members, mutual funds, exchangetraded funds assets Members of Precious Metals Market Banks 22 Precious Metals Exchange 39 Brokerage Houses Precious Metals Companies 17 Precious Metals Producing and 12 Marketing Companies Total 90 Trading on the Precious Metals Market Domestic or foreign banks, precious metals brokerage companies, authorized corporations (formerly called currency offices) precious metals producing and marketing companies, international precious metal companies with its full-authorized branch in Turkey that obtained the membership certificate from the Under-Secretariat of Turkish Treasury and complied with the requirements set forth by the Borsa İstanbul A.Ş. Board of Directors, are authorized for trading on the exchange. Only members of the Precious Metals Market of Borsa İstanbul A.Ş. are eligible to import precious metals and obliged to submit the import to the Exchange vault within three business days after the arrival of precious metal to Turkey. Conduct of Trading Buying and selling orders are matched in the Electronic Exchange System automatically based on price and time priority. Orders are submitted to the system by representatives of the Exchange members. Members, who want to buy or sell precious metal, submit their order to the system via the internet. If a buying order that sent to the system has higher price from the best selling price or equal it, the selling order can be matched completely or partially. If a selling order that sent to the system has lower price from the best buying price or equal it, the buying order can be matched completely or partially. The pending orders are broadcasted worldwide beyond the trading floor through information broadcast services Trading Hours There is a continuous session in Precious Metals Market included weekend days and other holidays. Daily session starts 04:00 pm and closes 04:00 pm next day. Daily Exchange Bulletin is published and announced 04:00 pm. Clearing operations are executed in business days and official working hours of the Exchange. Precious Metals Market Session Hours - Starts 04:00 pm and closes 04:00 pm next day. (24hours continuos session) Precious Metals Delivery Liabilities - At the latest 16:00 for daily transactions (T+0) Monetary Liabilities: At the latest 17:00 6 7

6 Trading Value Minimum Price Unit Date Fluctuation Trading units in the market are Turkish Lira/kg, US $/ounce, EUR/ounce. (T+0) - (T+15) for TL and USD and Euro Precious Metals Trading In The Market Standard Precious Metals Standard precious metals that have features below can be traded in the Precious Metals Market: a) Standard Unprocessed Gold: Gold bullion and bar that their features set by the Under- Secretariat of the Turkish Treasury with minimum 995/1000 fineness. b) Standard Unprocessed Silver: Silver bullion and bar and granules that their features set by the Under-Secretariat of the Turkish Treasury with minimum 99.9 % fineness. c) Standard Unprocessed Platinum: Platinum bullion and bar that their features set by the Under-Secretariat of the Turkish Treasury with minimum % fineness. d) Standard Unprocessed Palladium: Palladium bullion and bar that their features set by the Under-Secretariat of the Turkish Treasury with minimum % fineness. General Specifications of Precious Metals a) Precious metals that have the fineness seal of internationally accredited refineries or domestic refineries are traded at the Exchange. Minimum price fluctuation for gold, platinum and palladium is 1 kuruş for TL/ kg quotations, 5 cent for US $/ounce quotations and 5 cents for EUR/ounce quotations. For silver it is 1 kuruş for TL/kg quotations, 1 cent for US $/ounce quotations and 1 cents for EUR/ounce quotations.ons b) It is compulsory that each bullion or bar which will be traded in the Exchange have the refinery emblem or seal, bullion serial number, weight and fineness. c) Granule silvers which took place in the Refinery List published by the Exchange are traded in the Exchange as standard granule in case of being granule package, having the seal, fineness, weight and refinery name or emblem on the package. Standard precious metals that have surface features below can be traded in the Precious Metals Market: a) Precious metal should have smooth surface, not have blisters, crusting and migration and sharp corners. They should easily be stored and moved. b) Granule silver packages should be prepared against outside intervention, tamper and impact resistant. Types bar and bullion for standard precious metals trading are as follows: Gold a) Mini Bar: 1 gr, 2,5 gr, 5 gr. 10 gr, 20 gr, 50 gr, 100 gr, 250 gr ve 500 gr b) Bullion: 1 kg c) Large Bar: Bullion over 1 kg. Silver a) Mini Bar: 1 gr, 2,5 gr, 5 gr. 10 gr, 20 gr, 50 gr, 100 gr, 250 gr ve 500 gr b) Bullion: 1 kg c) Large Bar: Bullion over 1 kg. d) Granule: Packaged granules in various weights Platinum a) Mini Bar: 1 gr, 2,5 gr, 5 gr. 10 gr, 20 gr, 50 gr, 100 gr, 250 gr ve 500 gr b) Bullion: 1 kg c) Large Bar: Bullion over 1 kg. Palladium a) Mini Bar: 1 gr, 2,5 gr, 5 gr. 10 gr, 20 gr, 50 gr, 100 gr, 250 gr ve 500 gr b) Bullion: 1 kg c) Large Bar: Bullion over 1 kg. NonStandard Precious Metals Nonstandard precious metals that have features below can be traded in the Precious Metals Market: a) Nonstandard unprocessed gold: Gold bullion, bar, dore bar, granule, powder or scrap with below 995/1000 fineness (except 995/1000) b) Nonstandard unprocessed silver: Silver bullion, bar, dore bar, granule, powder or scrap with below 99.9 % fineness (except 99.9 %) c) Nonstandard unprocessed platinum: Platinum bullion, bar, dore bar, granule, powder or scrap with below % fineness (except %) d) Nonstandard unprocessed palladium: Palladium bullion, bar, dore bar, granule, powder or scrap with below % fineness (except %) Exchange members who deliver nonstandard precious metals to the Exchange are responsible for compliance with the fineness of precious metals with its certificate of assay. Members who want to trade in the Exchange should take into consideration the rules below that took place in the Decree Regarding the Amendment of the Decree numbered 32 Concerning Preservation of the Value of Turkish Currency which is published on the Official Gazette numbered and dated November 17, Recycling houses and refineries should seal their company emblem, fineness and weight on precious metals which they produced. Members who want to trade in the Exchange with these nonstandard precious metals must get certificate of assay that is prepared by the Turkish Mint or assaying institutions approved by the Mint. Members should submit these certificates of assay to the Exchange. Nonstandard precious metals that are imported by the members should be delivered to the Exchange with their customs declaration and precious metal information form that is set by the member and certificate of assay. In case of emergency, submitting of certificate of assay and customs declaration is sufficient. The Exchange Presidency is authorized to take every measure for that. Domestically Produced Precious Metal OreTransactions Domestically produced precious metal ore in the form of dore bar, granule and other shapes can be traded in the Exchange in two ways as below: Domestically produced precious metal ore is refined by internationally accredited refineries or domestic refineries. After completing refining process it should be delivered to the Exchange Clearing Center in 7 business days and traded in the Precious Metals Market of the Exchange. Domestically produced precious metal ore can be traded separately in terms of precious metals type based on its certificate of assay that is issued by the Turkish Mint or assaying institutions approved by the Mint. Specifications of domestically produced precious metal ore that is subject to transaction in the Exchange According to the article 13 of the Communiqué about Standards and Refiners of Precious Metal the principles are implemented as below: Producer company ensures that domestically produced precious metal ore is suitable with the principles in Communiqué about Standards and Refiners of Precious Metal at most. Members, who want to trade with these precious metal ore in the Exchange, should get certificate of assay from Turkish Mint or assaying institutions approved by the Mint. The Turkish Mint or assaying institutions approved by the Mint issue a certificate of assay that describe features, fineness and weights of domestically produced precious metal ore. 8 9

7 Order Types Standard Precious Metals Domestically Produced Precious Metal Ore Transactions Normal Order The order which is submitted for the standard precious metals that are Fixing Order This order can be given only for standard gold. It s executed over Official Auction This type of order responds to the precious metals sales of courts, official Ore order This is a type of order which is submitted for the precious metal ore in the form of bullion, bar, dore bar, granule, powder or scrap to be traded in the Exchange. defined in the Communiqué Concerning Precious Metals Standards and the Refineries Subject to Transactions in the Precious Metals Exchange which is published on the Official Gazette London am fixing prices and can only be in US Dollar and T+0 maturity. If 0 enter to the price section it means transaction will be executed at the fixing price and if a ± US Dollar value institutions in the Exchange. Exchange is authorised to determine the rules of this type of auction. If needed the Exchange can sell precious metals on its own initiative. In this case the Official Auction This type of order responds to the precious metals sales of courts, official institutions in the Exchange. Exchange is authorised to determine the rules of this type of auction. If needed the Exchange Presidency can sell precious metals on its own initiative. In this case the Exchange takes the commission. numbered and dated November enter to the price section it means Exchange takes the commission. 18, 2006 by the Under-Secretariat of transaction will be executed up or Turkish Treasury. below over the fixing price. Fixing transaction is not included netting transaction. Order Sizes NonStandard Precious Metals Standard Precious Metals Minimum amount for precious metal orders is 100 grams and increases by multiples of 100 grams. Each bullion/granule package order is matched by the same bullion/granule package and their settlement is done with the same bullion/ granule package. Nonstandard Order The order which is submitted for the nonstandard precious metals that are defined in the Communiqué Concerning Precious Metals Standards and the Refineries Subject to Transactions in the Precious Metals Exchange which is published on the Official Gazette numbered and dated November 18, 2006 by the Under- Secretariat of Turkish Treasury. Official Auction This type of order responds to the precious metals sales of courts, official institutions in the Exchange. Exchange is authorised to determine the rules of this type of auction. If needed the Exchange Presidency can sell precious metals on its own initiative. In this case the Exchange takes the commission. NonStandard Precious Metals Transactions are executed over the amount and fineness given in the certificate of assay. Domestically Produced Precious Metal Ore Transactions Transactions are executed over the amount and assay given in the certificate of assay

8 Trading Commissions Trading Commissions 1Kg Kg. Standard Gold Transaction Commissions 1001 Kg Kg Kg. and above 1Kg Kg. Standard Gold Transaction Commissions 1001 Kg Kg. of Same Buyer and Seller 1001 Kg. and above Standard Silver, Platinum, Palladium Transaction Commissions 1,5 per ten thousand 1,25 per ten thousand 1 per ten thousand 6 per ten thousand 5 per ten thousand 4 per ten thousand 1,5 per ten thousand Custody and Delivery Out Commissions Delivery Out (Standard gold) Custody and Delivery Out Commissions Delivery Out (All other precious metals and ore) Delivery Out (Non standard precious metals) Custody Commission for Precious Metals Monthly ( not charged for the first fifteen day) Custody Commission for Investment Partnership and Investment Funds - Monthly 2 per ten thousand 3 per ten thousand 0,75 per ten thousand 1 per ten thousand 1 per ten thousand Same buyer and seller of Standard Silver, Platinum and Palladium Transaction Commissions 3 per ten thousand Custody Commission for third party and company (Charged three months in advanced) 4 per ten thousand Non Standard Precious Metal Transaction Commissions Same buyer and seller of non Standard Precious Metal Transaction Commissions Domestically Produced Precious Metal Transaction Commissions Same buyer and seller of Domestically Produced Standard Precious Metal Transaction Commissions *5% Banking and insurance tax are charged over commissions 0,5 per ten thousand 0,5 per ten thousand 1,5 per ten thousand 6 per ten thousand *5% Banking and insurance tax are charged over commissions Takas ve Teminat Clearing and Collateral Clearing Clearing transactions are executed by the Precious Metals Market of the Exchange and Istanbul Settlement and Custody Bank (Clearing Bank). The buyer should deposit money equivalent of precious metal to the Clearing Bank. Then representatives of the member can receive their precious metal from the Exchange s vault by submitting letter in written form. The seller should deliver precious metal to the Exchange vault. The clearing mechanism functions as follows: The precious metal is transferred from the seller s account in the Exchange s vault to the buyer s account. This is done by the Precious Metals and Diamond Market Department. The payment must be made to the Clearing Bank account that is approved by the Exchange. Then the clearing is completed

9 Collaterals In order to have the right to trade on Precious Metals Market, the members have to submit two types of collaterals to the Exchange. Membership/Risk Collateral The first of these is the risk collateral which covers the possible losses that a member may cause to other members or the exchange. It is not allowed to trade without paying that collateral US Dollar or equivalent in letter of credit Turkish Lira or Euro equal to US Dollar In the case of impairment of collateral in Turkish Lira and Euro the remaining part should be completed. Trading Collateral This collateral is required to make transactions. It sets the upper limit on the transaction volume of a member. A member can trade up to 25 times the sum of trading collateral for T+0 and 20 times for T+1, T+2, T+3, T+4, T+5 and 12 times for T+6, T+7, T+8, T+9 and 10 times for T+10, T+11, T+12, T+13, T+14, T+15. a) Netting collateral is valid only for the members who want to use it and paid netting collateral. b) Netting collateral is valid for all maturities. c) Profit and loss calculation for buying and selling transaction that have different maturities but the same settlement dates in the same precious metals is done in US Dollar. Transactions in Turkish Lira and Euro are converted to US Dollar by using foreign exchange rate in the Exchange system. d) Once netting transaction completed, weighted average price that is calculated by dividing the total amount of trading volume, is used when profit/loss is being calculating. e) Netting transactions can be continued unless netting collateral is exceeded by the loss. Under this condition, netting transaction, which have conditions above, is executed and required amount of collateral is released. f) Netting transactions will be ceased when the loss reached the level of netting collateral. g) Members can continue to trade in their trading limits if they have adequate netting collateral. h) Following the fulfilment of obligation, netting transactions may be continued by the member. i) Minimum Netting Collateral that is US Dollar should be paid in cash or as a letter of credit. For cash it can be paid in the Exchange s Netting Collateral Account. For the letter of credit it can be given to the Exchange s relevant department Accepted Collateral Netting Collateral The collateral that is submitted by the members should be as below: Turkish Lira US Dollar, Euro Letter of Credit in Turkish Lira or US Dollar Treasury Bonds and Bills Precious metals delivered to the Exchange vault. This collateral provides an opportunity to save transaction limits for members whose their buying and selling transaction that have different maturities but the same settlement dates in the same precious metals. After netting of these transactions collateral is released. Principles of the netting collateral are below: 14 15

10 3 Precious Metals Lending Market Lending Transactions Precious Metals Lending Market was started its operations in Istanbul Gold Exchange on 24 March 2000 for the purpose of bringing supply and demand into an organized market, lowering the production costs of the jewellery sector and securitization of gold. Now precious metals lending transactions are executed in the Precious Metals Market of Borsa İstanbul A.Ş. Two different types of transactions are realized on Precious Metals Lending Market: a) Lending transactions for lending or borrowing physical precious metals b) Certificate transactions by trading of certificates representing lending transactions Trading Rules When brokers of various members submit their orders in written form to the exchange experts, these orders are entered into computer system. The system automatically matches the orders according to price and time priority. The lending orders for different maturities which have the price and time priority are broadcasted simultaneously Trading Hours through information broadcast services. The amount and lending rate of the order may be seen in these services as well as cumulative data for trades. The delivery type which may be cash settlement or physical delivery will be stated by the brokers while the orders are submitted. A serial number is given to the trades existed by the matching of orders according to rules. The data for each transaction is faxed to the counterparts after the execution. The objection period for these trades is 15 minutes. The reports concerning all trades of members are faxed to the counterparts after the end of session. Session is non-stop between 09:45 a.m. and 17:30 p.m. Precious Metals Trading In The Market 1000/1000 fineness for gold and 100/100 fineness for silver, platinum and Members of Precious Metal Lending Market Banks 9 Precious Metals Producing and 1 Marketing Companies Total 10 palladium are considered in lending transaction

11 Takas ve Teminat Order Types Settlement Borrower of the precious metal is responsible either to deliver the lender precious metal or to pay the required amount to the lender on the expiry date. Commissions Trading commission is 1 per ten thousand from the buyer and the seller separately. The required amount may be precious metal Market Orders The buy and sell orders must include: a) The name of the member which submits order b) The kind of the order (separable / block) c) The type of the order (lending / borrowing) d) The price type e) The kind, amount and fineness of precious metal in the order f) The lending rate g) Maturity (end of maturity) h) The type of delivery (physical delivery or cash settlement) i) The number of order The orders which are valid until the end of session can be cancelled or changed during the session. Orders which are not transacted or canceled in the market are subject to automatic cancellation by exchange system. Divisible / Block Orders While the amount stated in the order must be completely traded in Block Orders, it can be partly traded in divisible orders. or cash. On trading day if the parties had selected cash settlement for delivery, at expiry the borrower will pay the liability in cash to the clearing bank that is the value of the precious metal weighted average price in the last maturity date for the benefit of the lender. The debts and claims are notified to the counterparts two days before the expiry date for the maturities more than two days. If the cash settlement was agreed on trading day the borrower will pay the value of the precious metals multiplied by the weighted average price of the last trading day of Precious Metals Market. Order Sizes Minimum amount for the orders is 5 kgs. The amount can be increased by 1 kg. Maturity Although the maturity of the trade may be increased daily for the trades which have maturity up to The borrower submits the required amount of precious metals to the Exchange vault at the time of settlement. In the case of cash settlement borrower will pay the amount of money for the precious metals to the one month, the maturity of the Clearing Bank on the expiry date. Order Unit The weighing unit for the trades is kg. The price types used in payments are Turkish Lira and US Dollar. Lending Rate Intervals Lending rate interval for the orders is (one to ten thousand). For example; % 5.02 or % trade may be increased monthly for the trades up to 360 days. Value Date Value date is (T+0) for all transactions. After the fulfillment of requirements the collaterals are released. Members who do not fulfill the conditions for conclusive lending and certificate transactions become defaulters. In case of nonpayment by the defaulter, this amount is covered by the member s collateral deposited to the Exchange. The remainder payments for the precious metal less than 1 kg amount are charged by the currency stated in trade. Weighted average price on the last trading day in precious metal market is used for the 18 calculation of remainder payments. 19

12 Takas ve Teminat Clearing and Collateral Clearing The clearing of the transactions in the market is carried out by the Precious Metals and Diamond Market Department and İstanbul Settlement and Custody Bank (Clearing Bank). Lender submits the required amount of precious metals to the Exchange vault at the time of clearing. Accepted Collateral a) Cash b) Precious metals accepted by the Exchange c) Foreign currencies d) Letter of credit e) Government Bills and Treasury Bonds (% 90 percent) The clearing date for lending transactions is the same day (T+0) with the transaction day and for the certificate transactions it is the next day (T+1). Collateral The borrower can trade up to ninety percent (% 90) value of his collateral that he submitted to the Exchange. The collaterals and the worth of trades are valued daily. If the worth of trade increases up to the % 97 percent value of collaterals, member is obliged to increase the collaterals by the Exchange

13 Certificate Transactions 4 Diamond and Precious Stone Market The Diamond and Precious Stone Turkey is launching its first diamond Trading Rules The owner of the certificate can sell the certificate before the expiry date. The buyer of this certificate has the claim of precious metal value at the time of expiry. The rates for the trading of certificates are determined in the market conditions. The buyer of the certificate can sell this certificate or wait for the expiry to get the amount of precious metal shown in the certificate. Orders of certificates in different maturities are traded according to price and time priority. While the best bid is the one with the lowest rate, the best offer is the one with the highest rate. The best orders have the price priority. The certificates are traded at the current value for the amount of precious metals stated in the certificate. Trading Hours Session is non-stop between 09:45 a.m. and 17:30 p.m. 22 The Contents of Certificates The certificate must at least include followings: The Size of the Certificate: The certificates show the value or quantity of the precious metals at the time of expiry. Maturity: The expiry date should be notified in the certificate. The Contents of Certificate Trading Orders These are the following requirements which must be involved in the certificate trading orders: The name of the member which submits order The type of the order (buying or selling of certificate) The price or value of the order The serial number of certificate The price type Clearing and Collateral Clearing The clearing of the certificate transactions in the market is carried out by the Precious Metals Market and Clearing Bank. The clearing date for the executed certificate trades is the next day. Settlement The delivery of the precious metals or cash settlement has been fulfilled on the expiry date. The owner of the certificate has the right to get the pre-determined amount or value of the precious metal on the expiry date. The borrower must bring the pre-determined amount to the Exchange vault or he must pay the predetermined amount to the Clearing Bank. Market has opened by April 4, 2011 in Istanbul. Technical and legal infrastructural studies on diamond and precious stones have been managed. There has been an important step to integrate international communities such as World Federation of Diamond Bourses by May 2008, during the 33rd World Diamond Congress where the membership has been voted. The target of the Market is to establish a secure and organized market condition in Turkey for diamond and precious stones trading. Trading Rules Transactions of diamond and precious stones are occurred in session floor which is organized for market transactions with participation of both the Exchange officials and representatives of members. Seller and buyer members come together in appropriate place for analyzing, weighing and interweaving of market and aiming to become a regional trading hub for the precious stones, especially diamond. Borsa İstanbul A.Ş. was established on April 4, 2013 through the merger of Istanbul Gold Exchange and Istanbul Stock Exchange under the provisions of the Capital Market Law No Now diamond and precious stone transactions are executed in the Precious Metals and Diamond Market of Borsa İstanbul A.Ş. Members of Diamond and Precious Stone Market Jewellery companies 68 Precious Metals Market 54 Total 122 commodities. It is necessary that transactions are done by physically. After agreement between buyer and seller side, transaction forms must be filled and given to Exchange officials by representatives of members. All evaluation of each diamond and precious stones must be done by buyer and seller and the amounts of carats are saved by the exchange.the Trading Hours Session is between 09:30 16:30 from Monday to Friday except holidays and other occasions that are announced in advance. Transactions are done in the session floor of the Exchange. Buyers, sellers, market members, representatives of members, the Exchange officials that are authorized in the market and the Exchange staff that are authorized by the Exchange Management may enter to the session floor. Exchange is not under any liability and is not a side of transactions which are occurred in market. The transactions which are occurred in Exchange are saved by the exchange officials with approval of buyer and seller side in the transaction day. 23

14 Diamond and Precious Stone Trading In The Market 5 Gold and Silver Market Annual Imports and Trading Amounts According to the article 9 of the Regulation; with Cabinet decision which is about Decree on the Regulation and Control of Foreign Trade of Rough Diamond dated on 10/10/2006 and numbered 2006/11115, both crude diamond in market which are included Kimberley Process Certification System and all polished diamonds which are any type of shape are traded in market. Custody and Custody Fees If there is demand from market member and contract of safe deposit boxes is sign, appropriate size and number of safety boxes can be rented for yearly or daily. For use in custody of diamond and precious stone strong room (vault) is established in market and security of strong room is provided by Exchange. Market members which is received custody service, must give back key of safety boxes when rental period ends. Insure of commodities is in responsibility of market members and they are responsible for commodities which are in their safety boxes. Exchange is responsible for only security of diamond and precious stone 24 vault and not to be responsible for any damage/loss which is coming from commodities in safety boxes. If there is a demand for custody of diamond and precious stone from Diamond and Precious Stone Market members, the custody fees which are listed below will be applied; For small size safety boxes 100 US$ / Year, 1 US$ / Day, For medium size safety boxes 125 US$ / Year, 1,5 US$ / Day, For big size safety boxes 150 US$ / Year, 2 US$ / Day. Commissions Exchange fee is paid for every transaction by the buyer and the seller separately over weight that is recorded. Exchange fee is 1 US$/carat and minimum 0,5 US$/carat for the transaction that is below 1 carat. Arbitration Committee Duty of the Arbitration Committee is to resolve disputes in the market impartially. Full members and substitute members of the Diamond and Precious Stone Market Arbitration Committee are designated in the first meeting of the Exchange Board of Directors following to achievement of adequate number of members. According to the article 30 of the Regulation, referees fee is determined in the arbitration committee selection meeting of the Board of Directors * * Yearly Silver Import (ton) ** ** * : July December 1995 **: January April 2013 * : July December 1999 **: January April

15 6 London Bullion Market Association (LBMA) Good Delivery The LBMA is the London-based trade association that represents the wholesale gold and silver bullion market in London. London is the focus of the international Over-the- Counter (OTC) market for gold and silver, with a client base that includes the majority of the central banks that hold gold, plus producers, refiners, fabricators and other traders throughout the world. The LBMA was formally incorporated in 1987 in close consultation with the Bank of England, which was the bullion market s regulator at that time. The primary regulator for the bullion market in the UK is now the Financial Services Authority, with which the Association maintains a close working relationship. The LBMA Good Delivery List is now widely recognized as representing the de facto standard for the quality of gold and silver bars, in large part thanks to the stringent criteria for assaying standards and bar quality that an applicant must satisfy in order to be listed. The assaying capabilities of refiners on the Good Delivery List are periodically checked under the LBMA s Proactive Monitoring Program Committees of LBMA a) Management Committee: Chairman, vice chairman and six members b) Physical Committee: Chairman and four members c) Public Affairs Committee: Chairman, and seven members d) Membership Committee: chairman and four members e) Finance Committee: chairman and three members Historically, the members of the London bullion market compiled lists of accredited assayers whose gold and silver bars they would accept without question in settlement against transactions conducted between each other and with other acceptable counterparts. Such bars earned the distinction of London Good Delivery status. The LBMA Good Delivery List is now widely recognized as representing the de facto standard for the quality of gold and silver bars, in large part depending to the stringent criteria for assaying standards and bar quality that an applicant must satisfy in order to be listed. The assaying capabilities of refiners on the Good Delivery List are periodically checked under the LBMA s Proactive Monitoring program. Precious Metals Market and Good Delivery List The principles of precious metals refineries that are accepted in Precious Metals Market are set by Communique about Precious Metals Standards and Refineries issued by Under Secretariat of Turkish Treasury. Joining the LBMA The LBMA s membership stands at over 138 companies in 26 countries, engaged in precious metals trading, refining, assaying, shipping, broking, mining and research. Banks, fabricators, refiners, shippers and brokers - all sectors of the market are represented in its broad-based membership. Full members must be directly involved in the London bullion market; Associates may be companies that supply services to the London bullion market. Borsa Istanbul A.Ş. is an Associate Member of the LBMA as it is not located in London. According to the Communique numbered 2006/1 and dated 18/11/2006, Borsa Istanbul A.Ş. (formerly Istanbul Gold Exchange) designates and announces refineries that their bullion, bar and granule can be traded in Precious Metals Market, taking into account London Bullion Market Association s (LBMA) Good Delivery List for gold and silver and London Platinum and Palladium Markets (LPPM) Good Delivery List for platinum and palladium

16 7 World Federation of Diamond Bourses WFDB The WFDB was founded in 1947 to unite and to provide bourses trading in rough and polished diamonds and precious stones, with a common set of trading practice. The WFDB provides a legal framework and convenes to enact regulations for its 28 member diamond bourses. The seat of the Federation is in Belgium- Antwerp consisting of General Secretariat. The seat of the elected president is in the country where the elected president resides. The seat of the Secretariat and the offices of the Secretary General is in the country where the Secretary-General resides. The function of the WFDB is as diverse as the members who belong to it. Ethics, good business practice and morality are paramount and these are protected vigorously by the Constitution of the WFDB which provides for Arbitration and Disciplinary procedures against any bourse member who transgresses the code. The purpose of the WFDB is to promote understanding and closer co-operation between people all over the world who earn their livelihood in the diamond and precious stones trade. Furthermore, WFDB encourages the establishment of bourses with a view to eventual affiliation. Members of the Bourses affiliated to the World Federation of Diamond Bourses pledge themselves to uphold the traditions, principles of mutual trust, consideration and friendship which prevail among the members of the bourses world-wide. They pledge themselves to abide by and hand down these principles and to ensure that they will forever serve as a basis in business relations between members of the affiliated bourses world-wide. The regulations of WFDB aim to ensure diamond trade on fair trade and sustainable development of world diamond trade. Decisions are made by WFDB to set up and to sustain morality rules in diamond markets. In addition to regulation rules, decisions are made on synthetic and treated diamonds or arbitration of conflicts between the market participants and on forming uniform rules in diamond trading all over the world. In this manner, on the forming stage of an organized diamond market in Turkey, it is vital to become member to WFDB, for getting integrated to the world diamond markets and to establish operational and ethic rules which are applicable in the world diamond markets. Delegation Each affiliated Bourse is represented at the Congress of the WFDB by a maximum of three members; The President of each Bourse is by right one of the three delegates. When a delegate is elected an Executive Officer of the World Federation of Diamond Bourses either as President, Vice- President, Secretary-General, Treasurer-General, his Bourse may appoint an additional delegate, in order to have the full complement of three delegates. The delegates of the Bourses affiliated to the WFDB shall meet every two years in a Congress under the direction of the President. The presidents meet at least once a year. The Executive Committee consists of the President, the Vice-President, the Secretary-General, the Treasurer-General 28 29

17 World Federation of Diamond Bourses WFDB 8 Rough Diamond Transaction - Kimberley Process Certification Process (KPCS) and six additional executive members, all of whom are to be nominated at least three months before the date of Congress. The President, the Vice-President and the six additional executive members are to be Presidents of their own Bourses, and the Secretary-General and the Treasurer- General shall be members of the Board of Directors of their own Bourses. No country may have more than two seats on the Executive Committee. The President and the Vice-President cannot be elected for more than three consecutive terms of office. The three major manufacturing and trading centers: Antwerp, Tel Aviv and New York, shall each nominate the President of one of its Bourses for membership in the Executive Committee at the next Congress. Each of these three designated centers is represented on the Executive Committee at all times. Application for the Membership Bourses whose members deal in diamonds, precious stones or jewellery are entitled to apply for membership of the WFDB provided they have been established for at least one full year under a written Constitution, have a clearly designated and representative governing body, and are able to prove their means of subsistence. The Constitution of the applicant must contain the principal commercial and business rules and procedures in use in the diamond trade. Applications have to be submitted with a certified copy of the Constitution, translated into English and shall state readiness to accept the By-Laws and Inner Rules of the WFDB, and to comply with their provisions and with the resolutions of the Congresses of the WFDB. Applications shall be submitted for decision to the next Congress. Applications are to be sent to the Secretary-General of the WFDB, at least six months before the date of the Congress. They shall at once be communicated to each affiliated Bourse. The Bourse which makes the application for membership to the World Federation of Diamond Bourses shall commit itself and its members not to restrict any trade with the countries where the affiliated Bourses are situated. The Bourse which makes the application for membership to the World Federation of Diamond Bourses shall file with the WFDB a certified copy of its Regulations applicable to arbitrations. Changes to these Regulations should also be notified to the World Federation of Diamond Bourses. If the original texts are in a different language, English translations will be added. Turkey s participation to Kimberley Process Certification Scheme was approved by the Law Number 5244 dated 27th October 2004 and the international agreement concerning KPCS was approved by the Decree number 2005/8518 dated 21st February 2005 by the Council of Ministers and it was issued on the Official Gazette, number 25750, dated 9th March The Decree number 2006/11115 concerning the Regulation and Supervision of Rough Diamond Foreign Trade which was prepared by Under-Secretariat of Treasury was issued on the Official Gazette, number 2632, dated 31st October The Communiqué number 2006/1 concerning the Decree was issued on the Official Gazette, number 26437, dated 15th November As clearly stated at the Communiqué and Decree, Borsa İstanbul A.Ş. (formerly İstanbul Gold Exchange) is authorized to conduct import and export of rough diamonds within the framework of Kimberley Process Certification Scheme, to review the submitted certificates whether they have the necessary requirements, to have confirmation of certificates from the participant country s export authority and to issue certificates concerning rough diamonds to be exported. After restructuring Precious Metals and Diamond Market of Borsa Istanbul A.Ş. (The Exchange) became an authorized institution on behalf of Turkey. After the admittance of Turkey as 47th member of Kimberley Process as of 14th August 2007, the system requires complete fulfillment of internal and international regulations, development of internal controls and cooperation between related parties. The rough diamonds that are brought to Turkey can not be cleared through the customs without a letter of conformity written by Borsa İstanbul A.Ş. (formerly İstanbul Gold Exchange) to the Customs Directorate after the controls and reviews of Exchange officials. The rough diamonds can only be imported to Turkey by Ataturk Airport Customs Directorate. After the negotiations between governmental organizations it was decided that the same procedure will be applied to rough diamonds brought to Turkey by Ataturk Airport Free The Exchange informs Kimberley Secretariat every three months about the statistics of rough diamonds that are imported with the approval of Istanbul Gold Exchange. Implementation of guidance on imports of rough diamonds according to Kimberley process certification scheme The following procedures are followed during the import of rough diamonds with the Harmonized system classifications , and according to Kimberley Process Certification Scheme: Implementation of guidance on exports of rough diamonds according to Kimberley process certification scheme The export of rough diamonds according to Kimberley Process is supervised by the Exchange. During this process the Exchange requires expertise report for the rough diamonds. The exporter should also provide that the rough diamonds are imported in accordance with Kimberley Process or officially produced in Turkey. The rough diamonds have to be exported to Kimberley Process Certification Scheme Participants. After the procedures are completed a certificate concerning these rough diamonds is issued by the Exchange, for export. Rough diamonds are placed in a package with a seal. The Exchange also writes a letter of conformity which states that the export is in accordance with Kimberley Process Certification Scheme and the exporter has to submit this letter to Customs Directorate for the export. The import authority is also informed by an which contains the certificate information sent from the address of the Exchange

18 Rough Diamond Transaction - Kimberley Process Certification Process (KPCS) 9 Members of Precious Metals Market Cooperation with governmental organizations The Exchange cooperates with Under- Secretariat and Ataturk Airport Customs Directorate while implementing the Kimberley Process. The regulations and Communique concerning Kimberley Process Certification Scheme are prepared in cooperation with Under-Secretariat of Treasury. The statistics which are submitted to Kimberley Secretariat every three months are also submitted to Under- Secretariat of Treasury. The Exchange is authorized to demand any documents concerning the import of rough diamonds from the Ataturk Airport Customs Directorate, besides the imported rough diamonds with the Harmonized System Classification , and can only be cleared from the warehouse that operates under the authority of Ataturk Airport Customs Directorate by a letter of conformity issued by Borsa İstanbul A.Ş. (formerly İstanbul Gold Exchange). 32 1) After the submission of import documents to the Exchange by the import company, the confirmation of the certificate is obtained from the related export authority by requesting (using borsaistanbul.com address). The export authority s address is checked from the Kimberley Process web site s Participant s Part section that includes contact information of the member countries with a password given to the Exchange. 2) The Exchange officials visit to the warehouse where rough diamonds are stored under the authority of Istanbul Ataturk Airport Customs Directorate. Exchange officials physically inspect the diamonds in front of customs officials and customs counselor acts on behalf of the importer firm. The Exchange officials physically inspect the imported rough diamond comparing with the detailed invoice and take into account whether there is a destruction on the package and on the seal. They also compare the data given by the export authority with the data on the certificate and on the package of rough diamond. 3) The rough diamonds can be sent to laboratories for the expertise if it is required by the Exchange officials. 4) After checking of the rough diamonds, the original Kimberley Certificate is removed from the package and kept by the Exchange officials for storage. The rough diamonds are resealed with the seal of Customs Directorate and delivered to the warehouse operates under Customs Directorate for storage. 5) The letter of conformity which confirms this rough diamond import is written by the Exchange to the Customs Directorate and it is given to the customs counselor acts on behalf of the importer firm. The letter of conformity is also faxed to the Customs Directorate so that the importer who has fulfilled other requirements can clear the rough diamonds through the customs. 6) The copies of rough diamond import documents are taken by the Exchange to be stored in the related file. 7) The import confirmation part of the certificate is filled and signed by the Exchange authority and then sent to the Export Authority both by that contains an attachment of scanned import confirmation form and by mail that contains the original document. 8) All documents concerning this rough diamond import including the original Kimberley Certificate are stored in the file classified for this import and the data is processed to the computer allocated for the Kimberley Process. Banks (22) Precious Metals Exchange Brokerage Houses ( (39) Precious Metals Companies (17) Precious Metals Producing and Marketing Companies ( (12) Total (90) Banks (22) Adabank A.Ş. Büyükdere Cad. Rumeli Han No: 40/A Mecidiyeköy - İstanbul Tel: (212) Faks: (212) Albaraka Türk Katılım Bankası A.Ş. * Saray Mah. Dr. Adnan Büyükdeniz Cad. No: Ümraniye - İSTANBUL Tel: (216) Faks:(216) Alternatif Bank A.Ş. Cumhuriyet Cad. No: Elmadağ - İstanbul Tel: (212) Faks: (212) Denizbank A.Ş. * Büyükdere Cad. No:106 Kat: 10 Esentepe - İstanbul Tel: (212) Faks: (212) Finansbank A.Ş. İnkılap Mah. Dr. Fazıl Küçük Cad. No: 11 C-Blok Kat: 4 Ümraniye - İstanbul Tel: (212) / (216) Faks: (212) / (216) ING Bank A.Ş. Eski Büyükdere Cad. Ayazağa Köy Yolu No: 6 Maslak - İstanbul Tel: (212) Faks: (212) Akbank T.A.Ş. Sabancı Center Levent - İstanbul Tel: (212) Faks: (212) Arap Türk Bankası A.Ş. * Vali Konağı Cad. No: 10 Nişantaşı - İstanbul Tel: (212) Faks: (212) Asya Katılım Bankası A.Ş. * Küçüksu Cad. Akçakoca Sok. No: Ümraniye - İSTANBUL Tel:(216) Faks: (216) Burgan Bank A.Ş. Eski Büyükdere Cad. Tekfen Tower, No: Levent - İstanbul Tel: (212) Faks: (212) HSBC Bank A.Ş. Büyükdere Cad. No: 122/D Esentepe, Şişli İstanbul Tel: (212) Faks: (212) Kuveyt Türk Katılım Bankası A.Ş. Büyükdere Cad. No: 129 Esentepe - Şişli / İstanbul Tel: (212) Faks: (212)

19 Şekerbank T.A.Ş. Büyükdere Cad. No: 171, Kat: Levent - İstanbul Tel: (212) Faks: (212) Türk Ekonomi Bankası A.Ş. TEB Kampüs C ve D Blok, Saray Mah. Sokullu Cad. No: 7A-7B Ümraniye - İstanbul Tel: (216) Faks: (216) Aykaç Döviz ve Kıymetli Madenler Ticareti A.Ş. * Karatarla Mah. Gaziler Cad. Nakıpoğlu Pasajı No: Şahinbey - Gaziantep Tel: (342) Faks: (342) Bay-Dem Döviz ve Kıymetli Madenler Ticareti A.Ş. * Halaskargazi Cad No: 113 Harbiye - Şişli / İstanbul Tel: (212) Faks: (212) Türkiye Finans Katılım Bankası A.Ş. Hazine Müdürlüğü Kemeraltı Cad. No: 46 Tophane - İstanbul Tel: (212) Faks: (212) T. Halkbankası A.Ş. Hazine Operasyonları Daire Başkanlığı Barbaros Mah. Şebboy Sok. No: 4 Kat: 19 Batı Ataşehir - İstanbul Tel: (212) Faks: (212) Türkiye Vakıflar Bankası T.A.O. Yatırım Bankacılığı Başkanlığı Kurumsal Yatırımlar Müdürlüğü Sanayi Mah. Eski Büyükdere Cad. Güler Sok. No: 51 Kağıthane - İstanbul Tel: (212) Faks: (212) Türkiye Garanti Bankası A.Ş. Levent Nispetiye Mah. Aytar Cad. No: Beşiktaş - İstanbul Tel: (212) Faks: (212) Türkiye İş Bankası A.Ş. İş Kuleleri Kule 1 Kat: Levent - İstanbul Tel: (212) (212) Faks: (212) T.C. Ziraat Bankası A.Ş. Şişli Maslak Mah. Eski Büyükdere Cad.No: 39 B Blok Maslak - İstanbul Tel: (312) Faks: (312) Bayraklı Döviz ve Kıymetli Madenler Ticareti A.Ş. * Uzunçarşı Cad. No: 38 Mercan - Fatih / İstanbul Tel: (212) Faks: (212) Denge Döviz ve Kıymetli Maden Ticareti A.Ş. * Kapalıçarşı Halıcılar Cad. No: 88 Eminönü - İstanbul Tel: (212) Faks: (212) Duru Döviz ve Kıymetli Madenler Ticareti A.Ş. * Kapalıçarşı Ortakazazlar Sok. No: 28 Beyazıt - Fatih / İstanbul Tel: (212) Faks: (212) Filiz Döviz ve Altın Ticareti A.Ş. Hakimiyeti Milli Cad. No: 18 Üsküdar - İstanbul Tel: (216) Faks: (216) Çıtak Döviz ve Kıymetli Madenler Ticareti A.Ş. * Kapalıçarşı Karamanlıoğlu Sok. No: 30/32 Eminönü - Fatih / İstanbul Tel: (212) Faks: (212) Doruk Döviz ve Kıymetli Madenler Ticareti A.Ş. * Kapalıçarşı Varakçı Sok. No: 12 Eminönü - İstanbul Tel: (212) Faks:(212) Fahret Döviz ve Kıymetli Madenler Ticaret A.Ş. * Kapalıçarşı Acı Çeşme Sok. No: 19 Fatih - İstanbul Tel: (212) Faks: (212) Flaş Döviz ve Altın Ticaret A.Ş. Kapalıçarşı Perdahçılar Sok. No: 16 Beyazıt - Fatih / İstanbul Tel: (212) Faks: (212) Tekstil Bankası A.Ş. * Büyükdere Cad. No: Maslak - İstanbul Tel: (212) Faks: (212) Precious Metals Exchange Brokerage Houses (39) Ahlatçı Döviz ve Kıymetli Madenler Tic. A.Ş. * Eğridere Cad. No: 17 ÇORUM Tel: (364) Faks: (364) Altınoluk Döviz ve Kıymetli Maden Ticareti A.Ş. Mahmutpaşa Mah. Çuhacı Han Alt Kat No: 37 Fatih - İstanbul Tel: (212) Faks: (212) Arabacı Döviz ve Kıymetli Maden Ticareti A.Ş. * Mesih Paşa Mah. Ordu Cad. No: 307/A Laleli - İstanbul Tel: (212) Faks: (212) Yapı ve Kredi Bankası A.Ş. Yapı Kredi Plaza D Blok Levet - İstanbul Tel: (212) Faks: (212) Altınkaynak Döviz ve Kıymetli Maden Tic. A.Ş. * Şehit Teğmen Kalmaz Cad. No: 42/D Ulus - Ankara Tel: (312) Faks: (312) Anadolu Döviz ve Kıymetli Maden Tic. A.Ş. * Kapalıçarşı Ağa Sok. Varakçı Han No: 5 Fatih - İstanbul Tel: (212) Faks: (212) Atasay Döviz ve Kıymetli Madenler Tic. A.Ş. * Merkez Mah. Sedir Sok. No: 7 Yenibosna - Bahçelievler / İstanbul Tel:(212) (dahili: 266) - Faks: (212) Gülkay Döviz ve Kıymetli Madenler Ticareti A.Ş. * Kazancılar Cad. No: 15 Melikgazi - Kayseri Tel: (352) Faks: (352) Güven Döviz ve Kıymetli Maden Tic. A.Ş. * Kapalıçarşı Aynacılar Sok. No: 3 Eminönü - İstanbul Tel: (212) Faks: (212) İlkarlar Döviz Kıymetli Madenler Tic. A.Ş. * Kapalıçarşı Varakçı Sok. No: 3-5 Eminönü - Fatih / İstanbul Tel:(212) Fax: (212) Karaköy Döviz ve Kıymetli Maden Ticareti A.Ş. İncilipınar Mah. Gazimuhtarpaşa Bulvarı Kalyen İş Merkezi No: 4 Gaziantep Tel: (342) Faks: (342) Maral Döviz ve Altın Ticaret A.Ş. Nuruosmaniye Cad. Sofçu Han No: 12/7 Fatih - İstanbul Tel: (212) Faks: (212) Halaç Döviz ve Kıymetli Madenler Ticareti A.Ş * Kapalıçarşı Ağa Sokak No: 54 Fatih - İstanbul Tel: (212) Fax: (212) Kapalıçarşı Döviz ve Kıymetli Maden Ticareti A.Ş. Nuripaşa Mah. 58. Bulvar Cad. No: 118/E Zeytinburnu - İstanbul Tel: (212) Faks: (212) Kapadokya Döviz ve Kıymetli Madenler Tic. A.Ş. * Camii Cedid Mah. Tahmis Cad. No: 34 Nevşehir Tel: (384) Fax: (384) Karat Döviz ve Kıymetli Maden Ticareti A.Ş. 899 Sokak No: 22 Hisarönü - İzmir Tel: (232) Faks: (232) Menekşe Döviz ve Kıymetli Mad. Ticaret A.Ş. Beyazıt Mah. Kapalıçarşı Aynacılar Sok. No: Fatih - İstanbul Tel: (212) Faks: (212)

20 Nadir Döviz ve Kıymetli Maden Ticareti A.Ş. * Beyazıt Mah. Kapalıçarşı Kavaflar Sok. No: Eminönü - İstanbul Tel: (212) Faks: (212) Mısırkanlı Döviz ve Kıymetli Madenler Ticareti A.Ş. Kapalıçarşı Tayahatun Mah. Aynacılar Sk. No: 20 Eminönü - Fatih / İstanbul Tel: (212) Faks: (212) Fulcrum Kıymetli Madenler Sanayi ve Tic. A.Ş. * Sümer Mahallesi Merv Caddesi No: 137/1 Zeytinburnu - İstanbul Tel: (212) Faks: (212) Lidya Kıymetli Madenler Sanayi ve Ticaret A.Ş. Manolya Sok. No: 30 Bebek - Beşiktaş / İstanbul Tel: (212) Faks: (212) Tel: (212) Tel: (212) Olgaç Döviz ve Kıymetli Maden Ticareti A.Ş. * Kapalıçarşı Varakçı Sokak No: 21A Fatih - İstanbul Tel: (212) Faks: (212) Merkez Döviz ve Kıymetli Maden Ticareti A.Ş. * Muhafazacılar Sokak No: 42 Kapalıçarşı - İstanbul Tel: (212) Faks: (212) L.C.O Kıymetli Maden Ticareti A.Ş. Yalıköşkü Cad. No:64 Kat: 3/A Sirkeci - Fatih / İstanbul Tel: (212) Faks: (212) Has Kıymetli Madenler Tic. A.Ş. * Kapalıçarşı, Çuhacı Han Sok. Çuhacı Han No: Eminönü - İstanbul Tel: (212) Faks: (212) Rona Döviz ve Kıymetli Maden Ticareti A.Ş. * Mollafenari Mah. Çuhacı Han Sok. No: 10/2 Fatih - İSTANBUL Tel: (212) Faks: (212) Saray Döviz ve Kıymetli Madenler Ticareti A.Ş. Kapalıçarşı Varakçı Sok. No: 21 Fatih - İstanbul Tel: (212) Faks: (212) Marmara Kıymetli Madenler Ticareti A.Ş. Yukarı Mah. Üsküdar Cad. Merdivenli Sok. No: 9 D.2 Kartal - İstanbul Tel: (216) Faks: (216) Metsa Kıymetli Madenler Ticareti A.Ş. * Dayahatun Mah. Tığcılar Sok. İmam Ali Han No: 3 Eminönü - İstanbul Tel: (212) Faks: (212) Savaş Döviz ve Kıymetli Maden Ticareti A.Ş. Levent Büyükdere Cad. No: 185 Kanyon AVM No: 9 Beşiktaş - İstanbul Tel: (212) Faks: (212) Sembol Döviz ve Kıymetli Maden Ticareti A.Ş. * Muradiye Cad. No: 1 Sirkeci - İstanbul Tel: (212) Faks: (212) MKS Kıymetli Madenler Ticareti A.Ş. Yalıköşkü Cad. No: 64 Kat: 3 Sirkeci - Fatih / İstanbul Tel: (212) Faks: (212) MTO Kıymetli Madenler Ticareti A.Ş. * İnönü Cad. Gümüşkonak Apt. No: 28/10 Gümüşsuyu - Taksim / İstanbul Tel: (212) Faks: (212) Taşbaşı Döviz ve Kıymetli Maden Ticareti A.Ş. * Kapalıçarşı Kavaflar Sok. No: 17 Fatih - İstanbul Tel: (212) Faks: (212) Uzer Döviz ve Kıymetli Maden Ticareti A.Ş. * Atatürk Bulvarı Rasim Uzer İşhanı No: 74 Nevşehir Tel: (384) Faks: (384) Ons Kıymetli Madenler Ticareti A.Ş. * Şeref Efendi Sok. Şeref Han No: 96/51-61 Nuruosmaniye - Fatih / İstanbul Tel: (212) Faks: (212) Pusula Kıymetli Madenler Ticareti A.Ş. * Sirkeci, Yalıköşkü Cad. No: 64 Kat: 5 Fatih Kapalıçarşı / İSTANBUL Tel: (212) Faks: (212) Yıldırım Döviz ve Kıymetli Maden Tic. A.Ş. * Sanayi Mah. Atatürk Cad. Çeşme Durağı Haznedar İş Merkezi No: 59/C Güngören - İstanbul Tel: (212) Faks: (212) Ünlüler Döviz ve Kıymetli Madenler Tic.i A.Ş. * Perpa Ticaret Merkezi A Blok K: 8/840 Şişli - İstanbul Tel: (212) Faks: (212) Özbey Kıymetli Madenler Ticaret A.Ş. * Kapalıçarşı Perdahçılar Sok. No: 18 Fatih - İstanbul Tel: (212) Faks: (212) Sultan Kıymetli Madenler Ticareti A.Ş. * Mollafenari Mah. Nuruosmaniye Cad. Kılıççılar Sok. No: 5 Fatih - İstanbul Tel: (212) Faks: (212) Yıldız Döviz ve Kıymetli Maden Ticareti A.Ş. * Cevahir Bedesten Şerif Ağa Sok. No: Kapalıçarşı - İstanbul Tel: (212) Faks: (212) Precious Metals Companies (17) Songold Kıymetli Madenler Tic. A.Ş. * Çırpıcı Mah. Ali Rıza Gürcan Cad. Çırpıcı yolu Meridyen işmerkezi No: 1/115 Merter - Güngören / İstanbul Tel: (212) Faks: (212) Troy Kıymetli Maden Ticareti A.Ş. * İstanbul Dünya Ticaret Merkezi A3 Blok No: Yeşilköy - Bakırköy / İstanbul Tel: (212) Faks: (212) Albayrak Kıymetli Madenler Sanayi ve Ticaret A.Ş. * Kapalıçarşı Ağa Sok. Varakçı Han No: 4/5 Fatih - İstanbul Tel: (212) Altınbaş Kıymetli Madenler Ticareti A.Ş. * Vezirhan Cad. Şerefhan Sok. No: 96 Nuruosmaniye - İstanbul Tel: (212) Faks: (212) Turan Kıymetli Madenler Ticareti A.Ş. Kapalıçarşı Uncuoğlu Sok. No: Fatih - İstanbul Tel: (212) Faks: (212)

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