| Erler Denetim ( Auditing ) is providing an effective service to its clients in such matters concerning Human Resources Consultancy and payroll generation. | 
                                                                  
                                                                  
                                                                    | • Formation of a Human Resources Development | 
                                                                  
                                                                    | • Human Resources ongoing consultancy services | 
                                                                    | • Preparation and control of the wage payrolls of the employees | 
                                                                  
                                                                    | • Arranging wage and deduction payments | 
 
                                                                    | •Issuance of Social Securities Statements (e-statement) | 
 
                                                                    | • Calculating notice and seniority indemnities | 
                                                                    | • Preparing legal notifications with respect to recruitments and dismissals |