The First Islamic ETF: Turkey s Experience

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OIC Member States Stock Exchanges Forum 5th Meeting with Capital Market Linkages & Technology Seminar Istanbul, September 17 th -18 th, 2011 The First Islamic ETF: Turkey s Experience

Issuer: BMD Securities Brokerage company with integrated investment banking services Has agency agreements with all of four participation banks, unique in Turkey Particularly specialized on compliant investment products and services Issuer and manager of mutual funds

The First Islamic ETF Tracks DJ Islamic Market Turkey index Launched in February 2006 Quoted in Istanbul Stock Exchange Currently has 30 stocks in portfolio Only fund delivering dividends at once High correlation; low tracking error Lower management fee than other funds

Fund Information ETF Name BMD Dow Jones DJIM Turkiye Issuer Bizim Menkul Degerler A.S. Manager Bizim Menkul Degerler A.S. Index Provider Dow Jones Indexes Total Number of Shares 3,000,000 Bloomberg ETF Ticker DJIMTR TI Bloomberg Index Ticker DJIMTR Reuters ETF Ticker DJIMTf.IS Reuters Index Ticker.DJIMTR Foreks NAV Ticker DJIMTR ISIN Code TRYBZIM00042 Number of Stocks in ETF 30 Number of Stocks in Index 30 Annual TER (bps) 112 Annual MER (bps) 108

Fund Information Dividend Frequency Immediate Currency TL Fund Structure Turkish Type A UCITS III Registrations Turkiye Exchange Istanbul Stock Exchange Launch Date 2/2/2006 Round Lot 1 Stock Delivery T+2 Unit Return T+2 Creation and Redemption Size 10,000 Creation and Redemption Fee TL215 Cut off Time to Create and Redeem 4:30pm local Custodian Takasbank A.S. Website http://www.djimtr.com

02.02.2006 01.06.2006 29.09.2006 05.02.2007 05.06.2007 03.10.2007 01.02.2008 03.06.2008 07.10.2008 12.02.2009 16.06.2009 15.10.2009 17.02.2010 18.06.2010 20.10.2010 23.02.2011 23.06.2011 Tracking Graph 18,00 NAV vs Index 16,00 14,00 12,00 10,00 8,00 6,00 4,00 2,00 DJIMT NAV DJIMTR Index 0,00

02.02.2006 01.06.2006 29.09.2006 05.02.2007 05.06.2007 03.10.2007 01.02.2008 03.06.2008 07.10.2008 12.02.2009 16.06.2009 15.10.2009 17.02.2010 18.06.2010 20.10.2010 23.02.2011 23.06.2011 Tracking Graph NAV vs Stock Price 16,00 30.000.000 14,00 25.000.000 12,00 20.000.000 10,00 8,00 6,00 Volume NAV Stock Price 15.000.000 10.000.000 5.000.000 4,00 0

02.02.2006 01.06.2006 29.09.2006 05.02.2007 05.06.2007 03.10.2007 01.02.2008 03.06.2008 07.10.2008 12.02.2009 16.06.2009 15.10.2009 17.02.2010 18.06.2010 20.10.2010 23.02.2011 23.06.2011 Market Correlation 20,00 18,00 16,00 14,00 12,00 10,00 8,00 6,00 4,00 2,00 0,00 NAV vs ISE Industrials DJIMT NAV ISE Industials

Market Capitalization 350,0 324,1 120,0% 300,0 100,0% 94,4% 96,6% 250,0 80,0% Participation Index DJIMTR 200,0 60,0% 150,0 100,0 101,4 103,7 107,4 40,0% 31,3% 32,0% 50,0 20,0% - Participation Index DJIMTR ISE Industrials ISE 100 0,0% % İMKB-100 % İMKB-SIN (September 9th, approx.

Gold ETF (GoldPlus) Issuer is Kuveyt Turk Participation Bank, provider and manager is BMD Securities. Based on 100% physical gold spot market, no leverages, no futures and options. The physical standard bullion held by fund portfolio is in the custody of Istanbul Gold Exchange on behalf of the fund.

Gold ETF (GoldPlus) Fund shares are traded in Istanbul Stock Exchange and exchange price closely follows the physical gold price. The Gold ETF provides a convenient way for investors to buy and sell gold at a good price, without risk of keeping physical gold. The first Gold ETF issued by a no-interest bank.

Participation Index ETF PARTICIPATION INDEX EXCHANGE TRADED FUND It is an ETF based on Participation Index (KATLM) and will be issued by a concortium of participation banks. The ETF launch is planned in the following months. Fund shares will be traded in Istanbul Stock Exchange (ISE).

Participation Index PARTICIPATION INDEX Participation Index is a stock index formed of securities traded at ISE and conforming to Participation Banking principles. The first compliant local index in Turkey, provided by BMD with sponsorships of the participation banks. It is based on international standards; calculated and broadcasted by ISE.

Islamic ETFs, Basics

Islamic ETF Islamic Exchange Traded Fund is a special thematic variation of conventional ETF That the fund portfolio is completely formed of compliant financial instruments in an index by their proportions in the index And fund shares are traded in the stock exchange Thus it provides the investors the opportunity to buy and sell the index that the fund represents in compliance with Islamic principles

Islamic ETFs, Basics Easiest is tracking equity indices Major index providers, DJ, S&P, MSCI Local and regional, mostly local Custom indices are possible Currently stock market oriented Gold & FX ETFs are also possible

Islamic ETFs, Guidelines Complies with the general principle of sharing return & risk Finance companies with interest income, alcohol, pork, weapon, gambling, lottary, etc. related businesses are excluded Conglomerates are usually excluded if related to above businesses

Islamic ETFs, Guidelines The index is variable to a larger extend, companies may change field of business Participation to related businesses are generally limited by 5 to 10%, usually in terms of sales or revenues Index makers have their compliance boards, local practice may require additional compliance supervision

Index Families Index criteria are similar Recognition of index is an advantage for international investors Index providers can design custom made indices depending on needs Actively managed index is possible, but it may be difficult to sustain a liquid fund

Major Index Providers provider MSCI Barra DJ Indexes S&P family MSCI Global Islamic DJ Islamic Market S&P Shariah screening business activities yes yes yes financial ratios yes yes yes incompliant revenues yes yes yes dividend purification possible possible possible revision quarterly quarterly monthly

Islamic ETFs, DJ Constraints Excluded are companies whose total debt divided by trailing 12-month average market capitalization is 33% or more Those whose cash plus interest-bearing securities divided by trailing 12-month average market capitalization is 33% or more Those whose accounts receivables divided by total assets is 33% or more

Financial Ratios provider MSCI Barra DJ Indexes S&P family MSCI Global Islamic DJ Islamic Market S&P Shariah total debt / total assets* 33% 33% 33% cash + interest bearing securities / total assets* 33% 33% 33% account receivables / total assets* 70% 33% 49% incompliant revenues 5% 5% 5%** * DJ and S&P utilize market cap instead of assets ** other than interest income

ETF Design Index selection is vital for target Performance & liquidity analysis may indicate requirement for a custom index Sensitivity analysis should be done for ETF market ticker steps Fees, dividend policy, tax and local regulations are other important factors

Ticker Sensitivity This is the percent change in ETF market price when all of the stocks go up or down one tick Affects market liquidity, responsiveness and intraday tracking error If regulation allows, ETF unit size and ETF ticker step size should be adjusted accordingly

Local aspects Local practices may not allow global standardization Additional local compliance auditing Tax regulations are also very crucial in terms of costs Fixed income ETFs require very liquid bonds exchange, not valid for everywhere

Dividend Policy DIVIDENDS DELIVERED BY STOCKS FUND PORTFOLIO METHOD 1: REINVESTMENT Dividends stay in fund portfolio METHOD 2: PERIODIC DIVIDEND ANNOUNCEMENT After compensating tracking error, remaining dividends are distributed METHOD 3: DELIVERING DIVIDENDS AT ONCE Dividends are delivered as soon as a stock delivers dividend INVESTORS

Islamic ETFs, Major Issues

Islamic ETFs, Benefits & Costs Many convential ETF advantages apply Provides an alternative portfolio, mostly industrial stocks, risk management More financially sound and stable companies since measuring debt ratios Absence of financial stocks may decrease liquidity

Major Factors, Issues Liquidity may be lower based on liquidity of compliant sectors Number of shares are variable and usually higher than comparable ETFs Can be more volatile due to more frequent changes in the index There is Compliance Effect

Compliance Effect Added Deleted

Compliance Effect This effect is observed occasionally during our ETF experience As Debts/MCap is among index criteria, stocks enter the index at high MCap, and exit at low MCap Does not need to be always negative, but assuming other variables constant, it may have a negative effect on performance

Typical Index Revision Conventional Islamic Weight Weight 1 Company A 17% 1 Company A 23% 2 Company B 16% 2 Company B 19% 3 Company C 13% 3 Company C 13% 4 Company D 11% 4 Company D 13% 5 Company E 11% 5 Company E 9% 6 Company F 9% 6 Company F 8% 7 Company G 7% 7 Company G 7% 8 Company H 6% 8 Company H 4% 9 Company I 6% 9 Company I 2% 10 Company J 4% 10 Company J 2% Total 100% Total 100% Revision Ratio 16% Revision Ratio 40% Higher transaction fees Higher spread costs for Islamic ETFs

Major Factors, Issues Market maker is crucial for liquidity and responsiveness Frequent and larger changes in the index lead to higher costs and tracking error Cross-listing may not be always possible due to different regulations and also technical infrastructure among custodians

12/29/2006 1/22/2007 2/8/2007 2/27/2007 3/16/2007 4/4/2007 4/24/2007 5/11/2007 5/30/2007 6/18/2007 7/5/2007 7/24/2007 8/10/2007 8/29/2007 9/18/2007 10/5/2007 10/25/2007 11/14/2007 12/3/2007 12/20/2007 Tracking Errors NAV vs Index Revision Revision 13.00 12.50 12.00 11.50 11.00 10.50 10.00 9.50 9.00 8.50 8.00 Revision Revision NAV Index

Dividends Dividend policy may differ based on local practices, purification method is important Reinvesting dividends may be a problem such as in our case Conventional policy is periodic dividends What we do is distributing and reporting dividends immediately, which is unique

Technical Issues ETF requires intense technical infrastructure and regulations for exchange, custodian or settlement bank, manager and market maker Regulations and technical systems are usually established for conventional ETFs Infrastructure may be incompatible with Islamic ETFs for some instances and may require adjustments

Compliance Limitations Short-selling of Islamic ETF may conflict with Islamic principles Asset-lending may be limited according to some schools Futures & options are also controversial, so it is hard to establish Islamic commodity ETFs (ETCs) based on futures contracts

Asset Allocation Issues Since asset classes are limited, equity and bond ETFs will be major types Compliant bonds are best for allocation purposes if their market is liquid Gold and FX are compliant as long as they are traded in spot market Conventional hedging strategies using futures & options on ETF may not be available

Islamic ETF in Brief Most of convential ETF advantages apply, convenient investment with low cost Compliant product for index tracking Have some disadvantages particularly on costs and liquidity side Requires additional precautions during design compared to conventional ETFs

Thank you. Bizim Menkul Degerler A.S. Inonu Cd. Kanarya Sk. 25, 4th Floor, Yeni Sahra Address: - Atasehir / Istanbul Phone: +90 (216) 547-1300 Fax: +90 (216) 547-1398 ıweb: http://www.bmd.com.tr