Turkey’s move on Friday came as a long-awaited United Nations review of the 2010 raid on the flotilla found that, while Israel’s naval blockade of Gaza was both legal and appropriate, the way Israeli forces boarded the vessels trying to break that blockade 15 months ago was excessive and unreasonable.

The report also found that when Israeli commandos boarded the main ship, they faced “organized and violent resistance from a group of passengers” and were therefore required to use force for their own protection. But the report called the force “excessive and unreasonable,” saying that the loss of life was unacceptable and that the Israeli military’s later treatment of passengers was abusive. Eight Turks and an American of Turkish descent died in the Israeli raid.

A copy of the 105-page report was obtained early by The New York Times.

In a statement on Friday, Israel’s prime minister’s office said that “as any other state, Israel has the right to defend its civilians and soldiers.”

Israel’s refusal to apologize and Turkey’s insistence on an apology appeared to further cement the impasse. But both sides seemed ready on Friday to at least display readiness for further efforts to overcome it.

“Israel cherishes the significant ties, past and present, between the Turkish and Jewish peoples,” the Israeli statement said. “For that reason, the State of Israel has made numerous attempts in the last few months to settle the dispute between the two countries, but regrettably, these attempts have not been successful. The State of Israel hopes that a way will be found to move beyond this discord and will continue its endeavors to that end.”

Privately, however, Israeli officials noted that relations between the former allies had started deteriorating long before the flotilla raid. They questioned whether those relations would be fully restored under any circumstances given what some here consider a steady reorientation in Turkish foreign policy away from Israel, in the direction of the Arab world and Iran.

An apology might bring the relationship back to how it was on the eve of the raid, said one official, speaking on condition of anonymity because of the delicate diplomatic situation. But, he said, “It will not put us back to how things were three years ago.”