ÇAĞDAŞ FAKTORİNG A.Ş. Financial Institutions Financial Report Unconsolidated Monthly Notification

Transkript

1 KAMUYU AYDINLATMA PLATFORMU ÇAĞDAŞ FAKTORİNG A.Ş. Financial Institutions Financial Report Monthly Notification General Information About Financial Statements

2 Independet Audit Comment Independent Audit Company Audit Type Audit Result DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Continuous Positive BAĞIMSIZ DENETÇİ RAPORU Çağdaş Faktoring A.Ş. Yönetim Kurulu'na Finansal Tablolara İlişkin Rapor Çağdaş Faktoring A.Ş.'nin ("Şirket") 31 Aralık 2016 tarihli finansal durum tablosu ile aynı tarihte sona eren hesap dönemine ait; kar veya zarar tablosu, kar veya zarar ve diğer kapsamlı gelir tablosu, özkaynaklar değişim tablosu, nakit akış tablosu ile önemli muhasebe politikalarını özetleyen dipnotlar ve diğer açıklayıcı notlardan oluşan ilişikteki finansal tablolarını denetlemiş bulunuyoruz. Yönetimin Finansal Tablolara İlişkin Sorumluluğu Şirket yönetimi; finansal tabloların 24 Aralık 2013 tarih ve sayılı Resmi Gazete'de yayımlanan Finansal Kiralama, Faktoring ve Finansman Şirketlerince Uygulanacak Tekdüzen Hesap Planı ve İzahnamesi Hakkında Tebliğ ile Finansal Kiralama, Faktoring ve Finansman Şirketlerinin Muhasebe Uygulamaları ile Finansal Tabloları Hakkında Yönetmelik, tebliğ ve genelgeleri ile Bankacılık Düzenleme ve Denetleme Kurumu ("BDDK") tarafından yapılan açıklamaları ve bunlar ile düzenlenmeyen konularda Türkiye Muhasebe Standartları hükümlerini içeren; "BDDK Muhasebe ve Finansal Raporlama Mevzuatı"na 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 finansal tablolar hakkında görüş vermektir. Yaptığımız bağımsız denetim, Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu ("KGK") tarafından yayımlanan Türkiye Denetim Standartları'nın bir parçası olan Bağımsız Denetim Standartları'na 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 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, finansal tablolar, Çağdaş Faktoring A.Ş.'nin 31 Aralık 2016 tarihi itibarıyla finansal durumunu ve aynı tarihte sona eren hesap dönemine ait finansal performansını ve nakit akışlarını BDDK Muhasebe ve Finansal Raporlama Mevzuatı'na uygun olarak tüm önemli yönleriyle gerçeğe uygun bir biçimde sunmaktadır.

3 Mevzuattan Kaynaklanan Diğer Yükümlülüklere İlişkin Rapor 6102 sayılı Türk Ticaret Kanunu'nun ("TTK") 402'nci maddesinin dördüncü fıkrası uyarınca; Şirket'in 1 Ocak 31 Aralık 2016 hesap döneminde defter tutma düzeninin, TTK ile Şirket esas sözleşmesinin finansal raporlamaya ilişkin hükümlerine uygun olmadığına dair önemli bir hususa rastlanmamıştır. TTK'nın 402'nci maddesinin dördüncü fıkrası uyarınca; Yönetim Kurulu tarafımıza denetim kapsamında istenen açıklamaları yapmış ve talep edilen belgeleri vermiştir. DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Member of DELOITTE TOUCHE TOHMATSU LIMITED Yaman Polat, SMMM Sorumlu Denetçi İstanbul, 1 Mart 2017

4 Statement of Financial Position (Balance Sheet) TL FC Total TL FC Total Statement of Financial Position (Balance Sheet) ASSET ITEMS CASH, CASH EQUIVALENTS AND BALANCES AT CENTRAL BANK FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (Net) Financial Assets Held For Trading 0 0 Financial Assets Designated at Fair Value Through Profit or Loss Derivatives Classified As Financial Assets Held For Trading BANKS RECEIVABLES FROM REVERSE REPOR TRANSACTIONS 0 0 AVAILABLE FOR SALE FINANCIAL ASSETS (Net) 0 0 FACTORING RECEIVABLES Discounted Factoring Receivables Domestic Unearned Income (-) Other Factoring Receivables Domestic FINANCIAL LOANS 0 LEASING TRANSACTIONS 0 OTHER RECEIVABLES 0 NON-PERFORMING RECEIVABLES Non-Performing Factoring Receivables Specific Provisions (-) DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES HELD TO MATURITY INVESTMENTS (Net) 0 INVESTMENTS IN SUBSIDIARIES (Net) 0 INVESTMENTS IN ASSOCIATES (Net) 0 JOINT VENTURES (Net) 0 TANGIBLE ASSETS (Net) INTANGIBLE ASSETS AND GOODWILL (Net) Other PREPAYMENTS CURRENT TAX ASSETS 0 DEFERRED TAX ASSET

5 OTHER ASSETS SUBTOTAL ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS (NET) Held for Sale TOTAL ASSETS LIABILITY AND EQUITY ITEMS DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING LOANS RECEIVED FACTORING PAYABLES LEASE PAYABLES 0 MARKETABLE SECURITIES (Net) Bonds OTHER PAYABLES OTHER LIABILITIES 0 DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES TAXES PAYABLE PROVISIONS FOR LIABILITIES AND EXPENSES Reserves For Employee Benefits DEFERRED INCOME 0 CURRENT TAX LIABILITIES DEFERRED TAX LIABILITY 0 SUBORDINATED DEBT 0 SUBTOTAL LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) EQUITY Issued capital Other Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss Profit Reserves Legal Reserves Profit or Loss Prior Years' Profits or Losses Net Profit Or Loss TOTAL EQUITY AND LIABILITIES

6 STATEMENT OF OFF-BALANCE SHEET ITEMS TL FC Total TL FC Total OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET ITEMS IRREVOCABLE FACTORING TRANSACTIONS 0 REVOCABLE FACTORING TRANSACTIONS COLLATERALS RECEIVED COLLATERALS GIVEN COMMITMENTS 0 DERIVATIVE FINANCIAL INSTRUMENTS 0 ITEMS HELD IN CUSTODY TOTAL OFF-BALANCE SHEET ITEMS

7 Profit or loss [abstract] Profit or loss [abstract] OPERATING INCOME FACTORING INCOME Factoring Interest Income Discounted Other Factoring Fee and Commission Income Discounted INCOME FROM FINANCING LOANS 0 LEASE INCOME 0 FINANCE COST (-) Interest Expenses on Funds Borrowed Interest Expenses On Factoring Payables Interest Expenses on Securities Issued Fees and Commissions Paid GROSS PROFIT (LOSS) OPERATING EXPENSES (-) Personnel Expenses Provision Expense for Employment Termination Benefits General Operating Expenses GROSS OPERATING PROFIT (LOSS) OTHER OPERATING INCOME Interest Income on Banks Foreign Exchange Gains Other SPECIFIC PROVISION FOR DOUBTFUL RECEIVABLES (-) OTHER OPERATING EXPENSES (-) Foreign Exchange Losses Other NET OPERATING PROFIT (LOSS) AMOUNT IN EXCESS RECORDED AS GAIN AFTER MERGER 0 NET MONETARY POSITION GAIN (LOSS) 0 PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX TAX PROVISION FOR CONTINUING OPERATIONS (+/-) Current Tax Provision Expense Effect of Deferred Tax NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS INCOME ON DISCONTINUED OPERATIONS 0 EXPENSES ON DISCONTINUED OPERATIONS (-) 0 PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX 0 TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) 0 NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS 0 NET PROFIT (LOSS) PROFIT (LOSS), ATTRIBUTABLE TO NON-CONROLLING INTERESTS PROFIT (LOSS) ATTRIBUTABLE TO OWNERS OF PARENT Profit (loss) per share Profit (Loss) per Share EARNINGS (LOSS) PER SHARE DILUTED EARNINGS (LOSS) PER SHARE 0

8 Statement of Other Comprehensive Income Statement of Other Comprehensive Income PROFIT (LOSS) OTHER COMPREHENSIVE INCOME Other Comprehensive Income that will not be Reclassified to Profit or Loss Gains (Losses) on Revaluation of Property, Plant and Equipment Gains (Losses) on Remeasurements of Defined Benefit Plans Taxes Relating To Components Of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Deferred Tax (Expense) Income 64 Items That Will Be Reclassified To Profit or Loss 0 Total comprehensive income

9 Statement of cash flows [abstract] Statement of cash flows [abstract] CASH FLOWS FROM OPERATING ACTIVITIES Operating Profit (Loss) Before Changes in Operating Assets and Liabilities Interest Received and Lease Income 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 Net (Increase) Decrease in Factoring Receivables Net (Increase) Decrease in Other Assets Net Increase (Decrease) in Factoring Payables Net Increase (Decrease) in Funds Borrowed Net Increase (Decrease) Other Liabilities Cash flows from (used in) operating activities CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Tangible And Intangible Asset Purchases Sale of Tangible Intangible Assets 166 Other Net Cash Flows from (used in) Investing Activities CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Cash Obtained from Loans and Securities Issued Dividends paid Net cash flows from (used in) financing activities 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

10 Statement of Changes in Equity Issued capital [ member ] Capital Reserves Share premium [ member ] Share Cancellation Profit Other Capital Reserves Other Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss Tangible and Intangible Assets Accumulated Revaluation Increases / Decreases Accumulated Gains or Losses on Remeasurements of Defined Benefit Plans Other (Other Comprehensive Income of Associates and Joint Ventures Accounted for Using Equity Method that will not be Reclassified to Profit or Loss and OtherAccumulated Amounts of Other Comprehensive Income that will not be Reclassified to Profit or Loss ) Other Accumulated Comprehensive Income That Will Be Reclassified In Profit Or Loss Reserve of Exchange Differences on Translation Accumulated Gains and Losses on Remeasuring and/or Reclassification Adjustments on Available-for-Sale Financial Assets Other (Accumulated Gains or Losses on Cash Flow Hedges, Other Comprehensive Income of Associates and Joint Ventures Accounted for Using Equity Method that will be Reclassified to Profit or Loss and Other Accumulated Amounts of Other Comprehensive Income that will be Reclassified to Profit or Loss) Profit Legal Reserves Reserves Statutory Extraordinary Reserves Reserves Other Profit Reserves Current Period Net Profit Or Loss Prior Years' Profits or Losses Net Profit Or Loss Non-controlling interests [ member] Equity [ member ] Statement of Changes in Equity Statement of Changes in Equity Equity at beginning of period Increase or Decrease Required by TAS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance Total Comprehensive Income (Loss) Cash Capital Increase Capital Increase Through Internal Reserves Inflation Adjustments to Paid-in Capital Convertible Bonds Subordinated Debt Increase (decrease) through other changes, equity 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 Equity at beginning of period Increase or Decrease Required by TAS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance Total Comprehensive Income (Loss) Cash Capital Increase Capital Increase Through Internal Reserves Inflation Adjustments to Paid-in Capital Convertible Bonds Subordinated Debt Increase (decrease) through other changes, equity Profit (loss) for the Period Profit Distributions Dividends Paid Transfers To Reserves Other Equity at end of period