OFFERING MEMORANDUM CONFIDENTIAL - Coca Cola İçecek

Currencies and Convenience TranslationsPursuant to Law No. 5083 on the Currency of the Republic of Turkey, with effect from January 1, 2005, the currencyof Turkey was redenominated, with one million Turkish Lira being converted into a new unit of currency known as the "NewTurkish Lira." The smallest unit of currency is now the "New Kuruş," which represents one-hundredth of a New Turkish Lira. Inthis offering memorandum, references to "New Turkish Lira," "Lira," "YTL," "Yeni Kuruş" and "Ykr" are to the redenominatedcurrency of Turkey. References to "U.S. dollars," "dollars," and "$" are to United States dollars. References to "euro," "EUR"and "€" are to the lawful single currency of the member states of the European Communities that adopt or have adopted the euroas their currency in accordance with the legislation of the European Union relating to European Monetary Union. References to"Jordanian dinar" or "JD" are to the currency of Jordan. References to "Turkey" or the "Republic" are to the Republic of Turkeyand references to the "Government" are to the Government of Turkey. Discrepancies between the amounts listed and the totalsthereof in the tables included herein may appear due to rounding.For the convenience of the reader, this offering memorandum presents translations of certain U.S. dollar amounts intoNew Turkish Lira at the official New Turkish Lira bid rate announced by the Central Bank of the Republic of Turkey (the"Central Bank exchange rate"). These translations are for convenience only and are not intended to comply with the FinancialAccounting Standards Board's Statement of Financial Accounting Standard (SFAS) No. 52, Foreign Currency Translation, asapplied to financial statements of entities in highly inflationary economies. The Federal Reserve Bank of New York does notreport a noon buying rate for New Turkish Lira. Unless otherwise indicated, the Central Bank exchange rate used in this offeringmemorandum is YTL1.3418 = $1.00, the exchange rate on December 31, 2005. Convenience translations of historical financialinformation in this offering memorandum have been provided using the following exchange rates:As of or for the year ended December 31,YTL/U.S. Dollar2003 1.39582004 1.34212005 1.3418The Central Bank exchange rate in effect on May 4, 2006 was YTL1.3104 = $1.00.We do not make any representation that the New Turkish Lira or U.S. dollar amounts in this offering memorandumhave been, could have been or could be converted into U.S. dollars or New Turkish Lira, as the case may be, at any particularrate or at all. You should read "Exchange Rates" for historical information regarding the exchange rates between the NewTurkish Lira and the U.S. dollar. For a discussion of the effects on us of fluctuating exchange rates, see "Risk Factors—RisksRelating to Our Business and the Alcohol-Free Beverages Industry—Fluctuations in exchange rates may adversely affect theresults of our operations and financial condition" and "Management's Discussion and Analysis of Financial Condition andResults of Operations—Principal Factors Affecting Our Results of Operations—Exchange Rates."Sales VolumeUnless otherwise specified, sales volume is measured in terms of unit cases sold. A unit case equals 5.678 liters or 24servings of 8 U.S. fluid ounces each. The unit case is the typical volume measure used in our industry.