THE ROYAL BANK OF SCOTLAND PLC MERKEZİ EDINBURGH İSTANBUL MERKEZ ŞUBESİ Bank Financial Report Unconsolidated Monthly Notification

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1 KAMUYU AYDINLATMA PLATFORMU THE ROYAL BANK OF SCOTLAND PLC MERKEZİ EDINBURGH İSTANBUL MERKEZ ŞUBESİ Bank Financial Report Unconsolidated Monthly Notification General Information About Financial Statements

2 Independet Audit Comment Independent Audit Company Audit Type Audit Result GÜNEY BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Limited Positive ARA DÖNEM FİNANSAL BİLGİLERE İLİŞKİN SINIRLI DENETİM RAPORU The Royal Bank of Scotland plc Merkezi Edinburgh İstanbul Merkez Şubesi Müdürler Kurulu'na Giriş The Royal Bank of Scotland plc Merkezi Edinburgh İstanbul Merkez Şubesi'nin ("Şube") 30 Eylül 2016 tarihli ilişikteki konsolide olmayan bilançosunun ve aynı tarihte sona eren dokuz aylık döneme ait konsolide olmayan gelir tablosunun, konsolide olmayan özkaynaklarda muhasebeleştirilen gelir gider kalemlerine ilişkin tablonun, konsolide olmayan özkaynak değişim tablosunun ve konsolide olmayan nakit akış tablosu ile önemli muhasebe politikalarının özetinin ve diğer açıklayıcı dipnotlarının sınırlı denetimini yürütmüş bulunuyoruz. Banka yönetimi, söz konusu ara dönem finansal bilgilerin 1 Kasım 2006 tarihli ve sayılı Resmi Gazete'de yayımlanan "Bankaların Muhasebe Uygulamalarına ve Belgelerin Saklanmasına İlişkin Usul ve Esaslar Hakkında Yönetmelik" ve Bankacılık Düzenleme ve Denetleme Kurulu tarafından bankaların hesap ve kayıt düzenine ilişkin yayımlanan diğer düzenlemeler ile Bankacılık Düzenleme ve Denetleme Kurumu ("BDDK") genelge ve açıklamaları ve bunlar ile düzenlenmeyen konularda Türkiye Muhasebe Standardı 34 "Ara Dönem Finansal Raporlama Standardı hükümlerini içeren; "BDDK Muhasebe ve Finansal Raporlama Mevzuatı"na uygun olarak hazırlanmasından ve gerçeğe uygun bir biçimde sunumundan sorumludur. Sorumluluğumuz, yaptığımız sınırlı denetime dayanarak söz konusu ara dönem finansal bilgilere ilişkin bir sonuç bildirmektir. Sınırlı Denetimin Kapsamı Yaptığımız sınırlı denetim, Sınırlı Bağımsız Denetim Standardı (SBDS) 2410 "Ara Dönem Finansal Bilgilerin, İşletmenin Yıllık Finansal Tablolarının Bağımsız Denetimini Yürüten Denetçi Tarafından Sınırlı Bağımsız Denetimi"ne uygun olarak yürütülmüştür. Ara dönem finansal bilgilere ilişkin sınırlı denetim, başta finans ve muhasebe konularından sorumlu kişiler olmak üzere ilgili kişilerin sorgulanması ve analitik prosedürler ile diğer sınırlı denetim prosedürlerinin uygulanmasından oluşur. Ara dönem finansal bilgilerin sınırlı denetiminin kapsamı; Bağımsız Denetim Standartlarına uygun olarak yapılan ve amacı finansal tablolar hakkında bir görüş bildirmek olan bağımsız denetimin kapsamına kıyasla önemli ölçüde dardır. Sonuç olarak ara dönem finansal bilgilerin sınırlı denetimi, denetim şirketinin, bir bağımsız denetimde belirlenebilecek tüm önemli hususlara vâkıf olabileceğine ilişkin bir güvence sağlamamaktadır. Bu sebeple, bir bağımsız denetim görüşü bildirmemekteyiz. Sonuç Sınırlı denetimimize göre ilişikteki ara dönem finansal bilgilerin, The Royal Bank of Scotland plc Merkezi Edinburgh İstanbul Merkez Şubesi'nin 30 Eylül 2016 tarihi itibarıyla finansal durumunun, aynı tarihte sona eren dokuz aylık döneme ilişkin finansal performansının ve nakit akışlarının BDDK Muhasebe ve Finansal Raporlama Mevzuatı'na uygun olarak tüm önemli yönleriyle gerçeğe uygun bir biçimde sunulmadığı kanaatine varmamıza sebep olacak herhangi bir husus dikkatimizi çekmemiştir. Dikkat Çekilen Husus Altıncı Bölüm I no'lu notta açıklandığı üzere, Şube'nin ana ortağı The Royal Bank of Scotland plc ağırlıklı olarak İngiltere odaklı faaliyet göstermeyi hedeflemekte olduğunu, bu amaçla halihazırda 38 ülkede mevcut olan uluslararası ağı içerisinde Hollanda, Almanya, Fransa, İtalya, İspanya, İsveç, Danimarka, Finlandiya ve Norveç'teki pazarlama ekipleri, ABD ve Singapur'daki piyasa işlemleri ve Tokyo'daki satış ekipleri dışında kalan uluslararası ağını satma ve sonlandırmaya yönelik seçenekleri değerlendireceğini ilan etmiş bulunmaktadır. Türkiye Şubesi faaliyetlerin sonlandırılmasına karar verilen uluslararası ağ içinde yer almaktadır. Bu doğrultuda Şube, ana ortağının 5 Ekim 2016 tarihli yazısıyla birlikte 7 Ekim 2016 tarihinde BDDK'ya Şube'nin tasfiyesi için başvuruda bulunmuş ve bu konuda BDDK'nın izni beklenmektedir. Bu husus tarafımızca olumlu sonucumuza sınır getirmemektedir. Diğer Husus

3 Şube'nin 31 Aralık 2015 tarihinde sona eren hesap dönemine ait finansal tablolarının tam kapsamlı denetimi ve 30 Eylül 2015 tarihinde sona eren dokuz aylık ara hesap dönemine ait finansal tablolarının sınırlı denetimi başka bir bağımsız denetim şirketi tarafından gerçekleştirilmiş olup, söz konusu bağımsız denetim şirketi 30 Mart 2016 tarihli tam kapsamlı denetim raporunda ve 11 Kasım 2015 tarihli sınırlı bağımsız denetim raporunda sırasıyla olumlu görüş ve olumlu sonuç bildirmiştir. Güney Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi A member firm of Ernst&Young Global Limited Yaşar Bivas, SMMM Sorumlu Denetçi İstanbul, 10 Kasım 2016

4 Statement of financial position [abstract] Presentation Currency Nature of Financial Statements TL Unconsolidated Footnote Reference Current Period Previous Period TL FC Total TL FC Total Balance Sheet (Statement of Financial Position) ASSET ITEMS CASH AND CASH BALANCES AT CENTRAL BANK (5.I.1) FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (Net) (5.I.2) Financial Assets Held For Trading Public Debt Securities Equity instruments Derivatives Classified As Financial Assets Held For Trading Other Securities Financial Assets Designated at Fair Value Through Profit or Loss Public Debt Securities Equity instruments Loans Other Securities BANKS (5.I.3) RECEIVABLES FROM MONEY MARKETS Receivables From Interbank Money Markets Receivables From BIST Takasbank Money Market Receivables From Reverse Repo Transactions AVAILABLE FOR SALE FINANCIAL ASSETS (Net) (5.I.4) Equity instruments Public Debt Securities Other Securities LOANS AND RECEIVABLES (5.I.5) Loans and Receivables Loans to Bank"s Risk Group Public Debt Securities Other Non-performing Loans Specific Provisions (-) FACTORING RECEIVABLES HELD TO MATURITY INVESTMENTS (Net) (5.I.6) Public Debt Securities Other Securities INVESTMENTS IN ASSOCIATES (Net) (5.I.7)

5 Associates Accounted for Using Equity Method Unconsolidated Associates Financial Associates Non-Financial Associates INVESTMENTS IN SUBSIDIARIES (Net) (5.I.8) Unconsolidated Financial Subsidiaries Unconsolidated Non-Financial Subsidiaries JOINTLY CONTROLLED PARTNERSHIPS (JOINT VENTURES) ( Net) Jointly Controlled Partnerships Accounted for Using Equity Method Unconsolidated Jointly Controlled Partnerships (Joint Ventures) (5.I.9) Financial Joint Ventures Non-Financial Joint Ventures RECEIVABLES FROM LEASING TRANSACTIONS (5.I.10) Finance lease receivables Operating Lease Receivables Other Unearned Income (-) DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES (5.I.11) Fair Value Hedges Cash Flow Hedges Hedge of Net Investments In A Foreign Operation TANGIBLE ASSETS (Net) INTANGIBLE ASSETS AND GOODWILL (Net) Goodwill Other INVESTMENT PROPERTY (Net) (5.I.12) TAX ASSETS (5.I.13) Current tax assets Deferred Tax Asset NON-CURRENT ASSETS OR DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE FROM DISCONTINUED OPERATIONS (Net ) (5.I.14) Held for Sale Non-Current Assets From Discontinued Operations OTHER ASSETS (5.I.15) TOTAL ASSETS LIABILITY AND EQUITY ITEMS DEPOSITS (5.II.1) Deposits from the Bank"s Risk Group Other DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING (5.II.2) LOANS RECEIVED (5.II.3) MONEY MARKET FUNDS Funds From Interbank Money Market Funds From Takasbank Money Market Funds Provided Under Repurchase Agreements MARKETABLE SECURITIES (Net) Bills

6 Asset-backed Securities Bonds FUNDS Borrower funds Other MISCELLANEOUS PAYABLES OTHER LIABILITIES FACTORING PAYABLES LEASE PAYABLES (5.II.5) Finance Lease Payables Operating Lease Payables Other Deferred Finance Lease Expenses (-) DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES (5.II.6) Fair Value Hedges Cash Flow Hedges Foreign Net Investment Hedges PROVISIONS (5.II.7) General Loan Loss Provisions Provision for Restructuring Reserves for Employee Benefits Insurance Technical Reserves (Net) Other provisions TAX LIABILITIES (5.II.8) Current tax liabilities Deferred tax liabilities LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) Held For Sale Related to Discontinued Operations SUBORDINATED DEBT (5.II.9) EQUITY (5.II.10) Issued capital Capital Reserves Equity Share Premiums Share Cancellation Profits Marketable Securities Value Increase Funds Tangible Assets Revaluation Reserve Intangible Assets Revaluation Reserve Investment Property Revaluation Reserve Bonus Shares Obtained from Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Hedging Reserves (Effective Portion) Accumulated Revaluation Reserves on Assets Held for Sale and Discontinued Operations Other Capital Reserves Profit Reserves Legal Reserves Statutory Reserves Extraordinary Reserves Other Profit Reserves

7 Profit or Loss Prior Years' Profit/Loss Current Period Net Profit Or Loss Non-controlling Interests TOTAL EQUITY AND LIABILITIES

8 OFF-BALANCE SHEET ITEMS Presentation Currency Nature of Financial Statements TL Unconsolidated Footnote Reference Current Period Previous Period TL FC Total TL FC Total STATEMENT OF OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET COMMITMENTS GUARANTIES AND WARRANTIES (5.III.1-2) Letters of Guarantee Guarantees Subject to State Tender Law Guarantees Given for Foreign Trade Operations Other Letters of Guarantee Bank Acceptances Import Letter of Acceptance Other Bank Acceptances Letters of Credit Documentary Letters of Credit Other Letters of Credit Prefinancing Given as Guarantee Endorsements Endorsements to the Central Bank of Turkey Other Endorsements Purchase Guarantees for Securities Issued Factoring Guarantees Other Guarantees Other Collaterals COMMITMENTS Irrevocable Commitments Forward Asset Purchase Commitments Time Deposit Purchase and Sales Commitments Share Capital Commitments to Associates and Subsidiaries Loan Granting Commitments Securities Issue Brokerage Commitments Commitments for Reserve Requirements Commitments for Cheque Payments Tax and Fund Liabilities Arised from Export Commitments Commitments for Credit Card Limits Commitments for Credit Cards and Banking Services Promotions Receivables from Short Sale Commitments of Marketable Securities

9 Payables for Short Sale Commitments of Marketable Securities Other Irrevocable Commitments Revocable Commitments Revocable Loan Granting Commitments Other Revocable Commitments DERIVATIVE FINANCIAL INSTRUMENTS Derivative Financial Instruments Held For Hedging Fair Value Hedges Cash Flow Hedges Hedges of Net Investment in Foreign Operations Derivative Financial Instruments Held For Trading Forward Foreign Currency Buy or Sell Transactions Forward Foreign Currency Buying Transactions Forward Foreign Currency Sale Transactions Currency and Interest Rate Swaps Currency Swap Buy Transactions Currency Swap Sell Transactions Interest Rate Swap Buy Transactions Interest Rate Swap Sell Transactions Currency, Interest Rate and Securities Options Currency Options Buy Transactions Currency Options Sell Transactions Interest Rate Options Buy Transactions Interest Rate Options Sell Transactions Securities Options Buy Transactions Securities Options Sell Transactions Currency Futures Currency Futures Buy Transactions Currency Futures Sell Transactions Interest Rate Futures Buy and Sell Transactions Interest Rate Futures Buy Transactions Interest Rate Futures Sell Transactions Other CUSTODY AND PLEDGES RECEIVED ITEMS HELD IN CUSTODY Customer Fund and Portfolio Balances Securities Held in Custody Cheques Received for Collection Commercial Notes Received for Collection Other Assets Received for Collection Securities that will be Intermediated to Issue Other Items Under Custody Custodians PLEDGED ITEMS Securities Guarantee Notes Commodity Warrant Real Estate Other Pledged Items

10 Depositories Receiving Pledged Items ACCEPTED BILL, GUARANTIES AND WARRANTEES TOTAL OFF-BALANCE SHEET ACCOUNTS

11 Income Statement Presentation Currency Nature of Financial Statements TL Unconsolidated Footnote Reference Current Period Previous Period Current Period 3 Months Previous Period 3 Months Income Statement INCOME AND EXPENSE ITEMS INTEREST INCOME (5.IV.1) Interest Income on Loans Interest Income on Reserve Deposits Interest Income on Banks Interest Income on Money Market Placements Interest Income on Marketable Securities Portfolio Financial Assets Held for Trading Financial Assets Designated At Fair Value Through Profit and Loss Financial Assets Available for Sale Held to Maturity Investments Finance Lease Income Other Interest Income INTEREST EXPENSES (5.IV.2) Interest Expenses on Deposits Interest Expenses on Funds Borrowed Interest Expenses on Money Market Funds Interest Expenses on Securities Issued Other Interest Expense NET INTEREST INCOME OR EXPENSE NET FEE AND COMMISSION INCOME OR EXPENSES Fees and Commissions Received From Noncash Loans Other (5.IV.9) Fees and Commissions Paid Paid for Noncash Loans Other DIVIDEND INCOME TRADING INCOME OR LOSS (Net) (5.IV.3) Gains (Losses) Arising from Capital Markets Transactions 0 49 Gains (Losses) Arising From Derivative Financial Transactions Foreign Exchange Gains or Losses OTHER OPERATING INCOME (5.IV.4) TOTAL OPERATING INCOME (EXPENSE) PROVISION FOR LOSSES ON LOANS AND OTHER RECEIVABLES (-) (5.IV.5) OTHER OPERATING EXPENSES (-) (5.IV.6) NET OPERATING INCOME (LOSS) AMOUNT IN EXCESS RECORDED AS GAIN AFTER MERGER PROFIT (LOSS) FROM COMPANIES ACCOUNTED FOR USING EQUITY METHOD NET MONETARY POSITION GAIN (LOSS) PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX TAX PROVISION FOR CONTINUING OPERATIONS (+/-) (5.IV.7) Current Tax Provision Deferred Tax Provision NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS INCOME ON DISCONTINUED OPERATIONS Income on Assets Held for Sale Gain on Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Other Income on Discontinued Operations EXPENSES ON DISCONTINUED OPERATIONS (-) Expense on Assets Held for Sale Loss on Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Other Expenses on Discontinued Operations

12 PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) Current Tax Provision Deferred Tax Provision NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS NET PROFIT (LOSS) (5.IV.8) Profit (Loss) Attributable to Group Profit (loss), attributable to non-controlling interests Profit (loss) per share Profit (Loss) per Share

13 Statement of Income and Expense Items Accounted Under Shareholders' Equity Presentation Currency Nature of Financial Statements TL Unconsolidated Footnote Reference Current Period Previous Period Current Period 3 Months Previous Period 3 Months Statement of Income and Expense Items Accounted Under Shareholders' Equity Income and Expense Items Accounted Under Shareholders' Equity ADDITIONS TO MARKETABLE SECURITIES VALUATION DIFFERENCES FROM AVAILABLE- FOR- SALE FINANCIAL ASSETS TANGIBLE ASSETS REVALUATION DIFFERENCES INTANGIBLE ASSETS REVALUATION DIFFERENCES FOREIGN EXCHANGE DIFFERENCES FOR FOREIGN CURRENCY TRANSACTIONS PROFIT OR LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES (Effective Part Of Fair Value Changes) PROFIT OR LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES OF NET FOREIGN INVESTMENT RISK (Effective Part Of Fair Value Changes) EFFECTS OF CHANGES IN ACCOUNTING POLICIES AND CORRECTIONS OF ERRORS OTHER INCOME OR EXPENSES ACCOUNTED UNDER SHAREHOLDERS' EQUITY IN ACCORDANCE WITH TURKISH ACCOUNTING STANDARDS DEFERRED TAX RELATED TO VALUATION DIFFERENCES NET INCOME OR EXPENSE DIRECTLY ACCOUNTED UNDER SHAREHOLDERS' EQUITY PROFIT (LOSS) Net Change in Fair Value of Securities (Transfer to Profit Or Loss) Part of Derivative Financial Assets Held for Cash Flow Hedges Reclassified and Presented in Income Statement The Part of Derivative Financial Assets Held for Net Foreign Investment Hedges Reclassified and Presented in Income Statement Other TOTAL PROFIT OR LOSS ACCOUNTED FOR THE PERIOD

14 Statement of Cash Flow Presentation Currency Nature of Financial Statements TL Unconsolidated Footnote Reference Current Period Previous Period Statement of Cash Flow CASH FLOWS FROM USED IN BANKING OPERATIONS Operating Profit Before Changes in Operating Assets and Liabilities Interest Received Interest Paid Dividends received Fees and Commissions Received Other Gains Collections from Previously Written Off Loans and Other Receivables Cash Payments to Personnel and Service Suppliers Taxes Paid Other Changes in Operating Assets and Liabilities Subject to Banking Operations Net (Increase) Decrease in Financial Assets Held for Trading Net (Increase) Decrease in Financial Assets at Fair Value through Profit or Loss Net (Increase) Decrease in Due From Banks Net (Increase) Decrease in Loans Net (Increase) Decrease in Other Assets Net Increase (Decrease) in Bank Deposits Net Increase (Decrease) in Other Deposits Net Increase (Decrease) in Funds Borrowed Net Increase (Decrease) in Matured Payables Net Increase (Decrease) Other Liabilities Net Cash Provided From Banking Operations CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Net cash flows from (used in) investing activities Cash Paid for Purchase of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Cash Obtained from Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Tangible And Intangible Asset Purchases Cash Obtained from Tangible and Intangible Asset Sales 4 0 Cash Paid for Purchase of Financial Assets Available for Sale Cash Obtained from Sale of Financial Assets Available for Sale Cash Paid for Purchase of Investment Securities Held to Maturity Cash Obtained from Sale of Investment Securities Held to Maturity Other CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Net cash flows from (used in) financing activities Cash Obtained from Loans and Securities Issued Cash Outflow Arised From Loans and Securities Issued Equity Instruments Issued Dividends paid Payments of finance lease liabilities Other Effect of Change in Foreign Exchange Rate on Cash and Cash Equivalents Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of the Period Cash and Cash Equivalents at End of the Period

15 Statement of Changes in Equity Presentation Currency Nature of Financial Statements TL Unconsolidated Footnote Reference Issued Issued Capital Inflation Capital Adjustment Difference Share Premium Share Cancellation Profit Legal Statutory Reserves Reserves Extraordinary Reserves Other Reserves Current Period Net Profit (Loss) Prior Years' Profits or Losses Marketable Securities Revaluation Differences Tangible and Intangible Assets Revaluation Reserve Bonus Shares from Investments Hedge Reserves Accumulated Revaluation Reserves on Assets Held for Sale and Discontinued Operations Total Equity Except from Non-controlling Non-controlling Interests Interests Total Equity Statement of Changes in Equity Statement of Changes in Equity Previous Period Equity at beginning of period Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds Hedge Reserves (Effective Portion) Cash Flow Hedges Net Foreign Investment Hedges Tangible Assets Revaluation Reserve Intangible Assets Revaluation Reserve Bonus Shares Obtained from Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Translation Differences Changes Arised from the disposal of Assets Changes Arised From the reclassification of Assets The Effects Of Changes In Partipication Equity On Bank Equity Issue of equity Cash Increase Capital Increase Through Internal Reserves Share Issuance Premium Share Cancellation Profit Issued Capital Inflation Adjustment Difference Other Profit (loss) for the Period Profit Distributions Dividends Paid Transfers To Reserves Other Equity at end of period Statement of Changes in Equity Statement of Changes in Equity Current Period Equity at beginning of period Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds Hedge Reserves (Effective Portion) Cash Flow Hedges Net Foreign Investment Hedges Tangible Assets Revaluation Reserve Intangible Assets Revaluation Reserve Bonus Shares Obtained from Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Translation Differences Changes Arised from the disposal of Assets Changes Arised From the reclassification of Assets The Effects Of Changes In Partipication Equity On Bank Equity Issue of equity Cash Increase Capital Increase Through Internal Reserves Share Issuance Premium Share Cancellation Profit Issued Capital Inflation Adjustment Difference Other Profit (loss) for the Period Profit Distributions

16 Dividends Paid Transfers To Reserves Other Equity at end of period