AKFEN GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş. Financial Report Unconsolidated Monthly Notification

Transkript

1 KAMUYU AYDINLATMA PLATFORMU AKFEN GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş. Financial Report Monthly Notification General Information About Financial Statements Akfen GYO Individual CMB Report

2 Independet Audit Comment Independent Audit Company Audit Type Audit Result GÜNEY BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Continuous Positive BİREYSEL FİNANSAL TABLOLAR HAKKINDA BAĞIMSIZ DENETÇİ RAPORU Akfen Gayrimenkul Yatırım Ortaklığı Anonim Şirketi Yönetim Kurulu'na: Akfen Gayrimenkul Yatırım Ortaklığı Anonim Şirketi ("Akfen GYO" veya "Şirket") 31 Aralık 216 tarihi itibariyle hazırlanan ve ekte yer alan bireysel finansal durum tablosu, aynı tarihte sona eren yıla ait bireysel kar veya zarar ve diğer kapsamlı gelir tablosu, bireysel özkaynaklar değişim tablosu, bireysel nakit akış tablosu ile önemli muhasebe politikalarını özetleyen dipnotlar ve diğer açıklayıcı notlardan oluşan ilişikteki finansal tablolarını denetlemiş bulunuyoruz. Yönetimin Bireysel Finansal Tablolara İlişkin Sorumluluğu Şirket yönetimi, bireysel finansal tabloların Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu ("KGK") tarafından yayımlanan Türkiye Muhasebe Standartlarına uygun olarak hazırlanmasından, gerçeğe uygun bir biçimde sunumundan ve hata veya hile kaynaklı önemli yanlışlık içermeyen finansal tabloların hazırlanmasını sağlamak için gerekli gördüğü iç kontrolden sorumludur. Bağımsız Denetçinin Sorumluluğu Sorumluluğumuz, yaptığımız bağımsız denetime dayanarak, bu bireysel finansal tablolar hakkında görüş vermektir. Yaptığımız bağımsız denetim, Sermaye Piyasası Kurulu'nca yayımlanan bağımsız denetim standartlarına ve KGK tarafından yayımlanan Bağımsız Denetim Standartlarına uygun olarak yürütülmüştür. Bu standartlar, etik hükümlere uygunluk sağlanmasını ve bağımsız denetimin, finansal tabloların önemli yanlışlık içerip içermediğine dair makul güvence elde etmek üzere planlanarak yürütülmesini gerektirmektedir. Bağımsız denetim, finansal tablolardaki tutar ve açıklamalar hakkında denetim kanıtı elde etmek amacıyla denetim prosedürlerinin uygulanmasını içerir. Bu prosedürlerin seçimi, finansal tablolardaki hata veya hile kaynaklı önemli yanlışlık risklerinin değerlendirilmesi de dâhil, bağımsız denetçinin mesleki muhakemesine dayanır. Bağımsız denetçi risk değerlendirmelerini yaparken, şartlara uygun denetim prosedürlerini tasarlamak amacıyla, işletmenin finansal tablolarının

3 hazırlanması ve gerçeğe uygun sunumuyla ilgili iç kontrolü değerlendirir, ancak bu değerlendirme, işletmenin iç kontrolünün etkinliğine ilişkin bir görüş verme amacı taşımaz. Bağımsız denetim, bir bütün olarak finansal tabloların sunumunun değerlendirilmesinin yanı sıra, işletme yönetimi tarafından kullanılan muhasebe politikalarının uygunluğunun ve yapılan muhasebe tahminlerinin makul olup olmadığının değerlendirilmesini de içerir. Bağımsız denetim sırasında elde ettiğimiz bağımsız denetim kanıtlarının, görüşümüzün oluşturulması için yeterli ve uygun bir dayanak oluşturduğuna inanıyoruz. Görüş Görüşümüze göre, ilişkteki bireysel finansal tablolar, Akfen Gayrimenkul Yatırım Ortaklığı Anonim Şirketi'nin 31 Aralık 216 tarihi itibarıyla finansal durumunu ve aynı tarihte sona eren hesap dönemine ait finansal performansını ve nakit akışlarını, Türkiye Muhasebe Standartlarına uygun olarak tüm önemli yönleriyle gerçeğe uygun bir biçimde sunmaktadır. Diğer husus Grup'un KGK tarafından yayımlanan TMS'ye uygun olarak 31 Aralık 215 tarihi itibariyle düzenlenmiş bireysel finansal tabloları bir başka Denetim Şirketi tarafından denetlenmiş ve 24 Şubat 216 tarihli raporunda söz konusu bireysel finansal tablolar üzerinde olumlu görüş beyan etmiştir. Mevzuattan Kaynaklanan Diğer Yükümlülüklere İlişkin Rapor 1) 612 sayılı Türk Ticaret Kanunu'nun ("TTK") 398'inci maddesinin dördüncü fıkrası uyarınca düzenlenen Riskin Erken Saptanması Sistemi ve Komitesi Hakkında Denetçi Raporu 3 Mart 217 tarihinde Şirket'in Yönetim Kurulu'na sunulmuştur. 2) TTK'nın 42'nci maddesinin dördüncü fıkrası uyarınca Şirketin 1 Ocak 31 Aralık 216 hesap döneminde defter tutma düzeninin, finansal tabloların, kanun ile Şirket esas sözleşmesinin finansal raporlamaya ilişkin hükümlerine uygun olmadığına dair önemli bir hususa rastlanmamıştır. 3) TTK'nın 42'nci maddesinin dördüncü fıkrası uyarınca Yönetim Kurulu tarafımıza denetim kapsamında istenen açıklamaları yapmış ve talep edilen belgeleri vermiştir. Güney Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi A member firm of Ernst & Young Global Limited

4 Seda Akkuş Tecer, SMMM Sorumlu Denetçi 3 Mart 217 İstanbul, Türkiye

5 Statement of Financial Position (Balance Sheet) Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period PrePrevious Period Statement of Financial Position (Balance Sheet) Assets [abstract] CURRENT ASSETS Cash and cash equivalents Trade Receivables Trade Receivables Due From Unrelated Parties Receivables 9.95 Receivables Due From Unrelated Parties Prepayments current assets SUBTOTAL Total current assets NONCURRENT ASSETS Financial Investments Receivables Receivables Due From Unrelated Parties Investment property Property, plant and equipment Intangible assets and goodwill intangible assets Prepayments Noncurrent Assets Total noncurrent assets Total assets LIABILITIES AND EQUITY CURRENT LIABILITIES Current Borrowings Current Portion of Noncurrent Borrowings Trade Payables Trade Payables to Related Parties 3 ve Trade Payables to Unrelated Parties Payables Payables to Unrelated Parties Current provisions Current provisions for employee benefits Current Liabilities SUBTOTAL Total current liabilities NONCURRENT LIABILITIES Long Term Borrowings Payables Payables to Unrelated parties Noncurrent provisions Noncurrent provisions for employee benefits noncurrent liabilities Total noncurrent liabilities Total liabilities EQUITY Equity attributable to owners of parent Issued capital Inflation Adjustments on Treasury Shares () Share Premium (Discount) Restricted Reserves Appropriated From Profits Prior Years' Profits or Losses Current Period Net Profit Or Loss Total equity Total Liabilities and Equity

6 Statement of Profit or Loss and Comprehensive Income Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Statement of Profit or Loss and Comprehensive Income PROFIT (LOSS) Revenue Cost of sales GROSS PROFIT (LOSS) FROM COMMERCIAL OPERATIONS GROSS PROFIT (LOSS) General Administrative Expenses Income from Operating Activities Expenses from Operating Activities PROFIT (LOSS) FROM OPERATING ACTIVITIES PROFIT (LOSS) BEFORE FINANCING INCOME (EXPENSE) Finance income Finance costs PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX Tax (Expense) Income, Continuing Operations Deferred Tax (Expense) Income 24 PROFIT (LOSS) FROM CONTINUING OPERATIONS PROFIT (LOSS) Profit (loss), attributable to [abstract] Noncontrolling Interests Owners of Parent Earnings per share [abstract] Earnings per share [line items] Basic earnings per share Diluted Earnings Per Share OTHER COMPREHENSIVE INCOME Comprehensive Income that will not be Reclassified to Profit or Loss Comprehensive Income That Will Be Reclassified to Profit or Loss Exchange Differences on Translation OTHER COMPREHENSIVE INCOME (LOSS) TOTAL COMPREHENSIVE INCOME (LOSS) Total Comprehensive Income Attributable to Noncontrolling Interests Owners of Parent

7 Statement of cash flows (Indirect Method) Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Statement of cash flows (Indirect Method) CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES Profit (Loss) Profit (Loss) from Continuing Operations Adjustments to Reconcile Profit (Loss) Adjustments for depreciation and amortisation expense 1 ve Adjustments for provisions Adjustments for (Reversal of) Provisions Related with Employee Benefits Adjustments for Interest (Income) Expenses Adjustments for unrealised foreign exchange losses (gains) Adjustments for fair value losses (gains) adjustments to reconcile profit (loss) Changes in Working Adjustments for decrease (increase) in trade accounts receivable Adjustments for Decrease (Increase) in Receivables Related with Operations Adjustments for increase (decrease) in trade accounts payable Adjustments for increase (decrease) in other operating payables Adjustments for Increase (Decrease) in Working Cash Flows from (used in) Operations Payments Related with Provisions for Employee Benefits CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Cash Outflows Arising From Advance Payments to Associates and/or Joint Ventures Proceeds from sales of property, plant, equipment and intangible assets Purchase of Property, Plant, Equipment and Intangible Assets 1 ve Cash Outflows from Acquition of Investment Property CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Payments to Acquire Entity's Shares or Equity Instruments Proceeds from borrowings Proceeds from Loans Repayments of borrowings Loan Repayments Cash Outflows from Financial Liabilities Interest paid Interest Received NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS BEFORE EFFECT OF EXCHANGE RATE CHANGES Net increase (decrease) in cash and cash equivalents CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

8 Statement of changes in equity [abstract] Presentation Currency Nature of Financial Statements TL Equity Equity attributable to owners of parent [member] Footnote Reference Issued Inflation Adjustments on Balancing Account for Merger Additional Treasury Contribution Advance Shares of Shareholders Adjustments due to CrossOwnership Share premiums or discounts Effects of Combinations of Entities or Businesses Under Common Control Put Option Revaluation Fund Related with Noncontrolling Interests Share Based Payments Accumulated Gains (Losses) from Investments in Equity Instruments Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss Gains/Losses on Revaluation and Remeasurement [member] Increases ( Decreases) on Revaluation of Property, Plant and Equipment Increases ( Decreases) on Revaluation of Intangible Assets Gains (Losses) on Remeasurements of Defined Benefit Plans Revaluation Increases ( Decreases) Gains (Losses) Due to Change in Fair Value of Financial Liability Attributable to Change in Credit Risk of Liability Gains (Losses) on Hedging Instruments that Hedge Investments in Equity Instruments Share Of Comprehensive İncome Of Associates And Joint Ventures Accounted for Using Equity Method that will not be Reclassified to Profit or Loss Exchange Differences on Translation Reserves Of Gains ( Losses) Exchange Differences on Translation Reserve Of Gains or Losses on Hedge Cash Flow Hedges Gains or Losses on Hedges of Net Investment in Foreign Operations Gains or Losses on Hedge Accumulated Comprehensive Income That Will Be Reclassified In Profit Or Loss Gains (Losses) on Revaluation and Reclassification Gains (Losses) on Remeasuring and/or Reclassification of Availableforsale Financial Assets Gains (Losses) from Financial Assets Measured at Fair Value through Comprehensive Income Reserve of Remeasuring or Reclassification Adjustments Change in Value of Time Value of Options Change in Value of Forward Elements of Forward Contracts Change in Value of Foreign Currency Basis Spreads Share of Comprehensive Income of Associates and Joint Ventures Accounted for Using Equity Method that will be Reclassified to Profit or Loss Gains ( Losses ) Restricted Reserves Appropriated From Profits [member] equity interest [ member ] reserves [ member ] Advance Dividend Payments (Net) Retained Earnings Prior Years' Profits or Losses Net Profit or Loss Noncontrolling interests [ member] Statement of changes in equity [abstract] Statement of changes in equity [line items] Equity at beginning of period Adjustments Related to Accounting Policy Changes Adjustments Related to Required Changes in Accounting Policies Adjustments Related to Voluntary Changes in Accounting Policies Adjustments Related to Errors Restatements Restated Balances Transfers Total Comprehensive Income (Loss) Profit (loss) Comprehensive Income (Loss) Issue of equity Decrease Advance Effect of Merger or Liquidation or Division Effects of Business Combinations Under Common Control Advance Dividend Payments Previous Period Dividends Paid Decrease through Distributions to Owners Increase (Decrease) through Treasury Share Transactions Increase (Decrease) through ShareBased Payment Transactions Acquisition or Disposal of a Subsidiary Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Transactions with noncontrolling shareholders Increase through Contributions by Owners Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Forward Elements of Forward Contracts and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which fair Value Hedge Increase (decrease) through other changes, equity Equity at end of period Statement of changes in equity [abstract] Statement of changes in equity [line items] Equity at beginning of period Adjustments Related to Accounting Policy Changes Adjustments Related to Required Changes in Accounting Policies Adjustments Related to Voluntary Changes in Accounting Policies Adjustments Related to Errors Restatements Restated Balances Transfers Total Comprehensive Income (Loss) Profit (loss) Comprehensive Income (Loss) Issue of equity Decrease Advance Effect of Merger or Liquidation or Division Effects of Business Combinations Under Common Control Advance Dividend Payments

9 Current Period Dividends Paid Decrease through Distributions to Owners Increase (Decrease) through Treasury Share Transactions Increase (Decrease) through ShareBased Payment Transactions Acquisition or Disposal of a Subsidiary Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Transactions with noncontrolling shareholders Increase through Contributions by Owners Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Forward Elements of Forward Contracts and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of NonFinancial Asset (Liability) or Firm Commitment for which fair Value Hedge Increase (decrease) through other changes, equity Equity at end of period