Dear Clients, Business Partners, and Colleagues;

2025 was a year in which we worked diligently and had the opportunity to revisit many
legal issues.

We have compiled some of our work into legal newsletters and shared them with you.
We have compiled the most-read and frequently asked-about topics from various bulletins
published at different times and decided to share them with you this time in the
form of a booklet titled “BSHK Insight.”

We hope this compilation proves useful to you.

In the final section of our work, we have shared the corporate restructuring presentations
and methodologies we developed based on client needs. We are also creating a
separate booklet dedicated to corporate restructuring.

We will continue to share our newsletters, business solutions, and restructuring methods
with you in 2026.

We would like to take this opportunity to once again thank all our clients, business partners,
and team members with whom we have had the privilege of working.

Best regards.