DİLER YATIRIM BANKASI A.Ş. Bank Financial Report Unconsolidated Monthly Notification

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1 KAMUYU AYDINLATMA PLATFORMU DİLER YATIRIM BANKASI A.Ş. Bank 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. Limited Positive ARA DÖNEM FİNANSAL BİLGİLERE İLİŞKİN BAĞIMSIZ SINIRLI DENETİM RAPORU Diler Yatırım Bankası A.Ş. Yönetim Kurulu'na Giriş Diler Yatırım Bankası A.Ş.'nin ("Banka") 3 Haziran 217 tarihli ilişikteki bilançosunun ve aynı tarihte sona eren altı aylık döneme ait gelir tablosunun, özkaynaklarda muhasebeleştirilen gelir gider kalemlerine ilişkin tablonun, özkaynak değişim tablosunun ve 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 26 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) 241 "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 dönemfinansal bilgilerin, Diler Yatırım Bankası A.Ş.'nin 3 Haziran 217 tarihi itibarıyla finansal durumunun, finansal performansının ve aynı tarihte sona eren altı aylık döneme ilişkin 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 Raporumuzu etkilememekle birlikte aşağıdaki hususa dikkat çekilmesi gerekli görülmüştür. Banka, bilanço tarihi itibarıyla nakdi kredilerinin % 61'ini ve gayrinakdi kredilerinin %83'ünü ilişkili şirketlere kullandırmıştır. Mevzuattan Kaynaklanan Diğer Yükümlülüklere İlişkin Rapor Sınırlı denetimimiz sonucunda, ilişikte yedinci bölümde yer verilen ara dönem faaliyet raporunda yer alan finansal bilgilerin sınırlı denetimden geçmiş ara dönem finansal tablolar ve açıklayıcı notlarda verilen bilgiler ile, tüm önemli yönleriyle, tutarlı olmadığına dair herhangi bir hususa rastlanılmamıştır. DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.

3 Member of DELOITTE TOUCHE TOHMATSU LIMITED Müjde Aslan,SMMM Sorumlu Denetçi İstanbul, 11Ağustos 217

4 Statement of financial position [abstract] 1. TL TL FC Total TL FC Total Balance Sheet (Statement of Financial Position) ASSET ITEMS CASH AND CASH BALANCES AT CENTRAL BANK FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (Net) Financial Assets Held For Trading Public Debt Securities Derivatives Classified As Financial Assets Held For Trading 2 2 BANKS RECEIVABLES FROM MONEY MARKETS Receivables From Interbank Money Markets AVAILABLE FOR SALE FINANCIAL ASSETS (Net) Equity instruments Other Securities LOANS AND RECEIVABLES Loans and Receivables Loans to Bank"s Risk Group Other Non-performing Loans Specific Provisions (-) FACTORING RECEIVABLES HELD TO MATURITY INVESTMENTS (Net) Public Debt Securities INVESTMENTS IN ASSOCIATES (Net) Associates Accounted for Using Equity Method INVESTMENTS IN SUBSIDIARIES (Net) Financial Subsidiaries JOINTLY CONTROLLED PARTNERSHIPS (JOINT VENTURES) ( Net) Jointly Controlled Partnerships Accounted for Using Equity Method RECEIVABLES FROM LEASING TRANSACTIONS Finance lease receivables DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES Fair Value Hedges TANGIBLE ASSETS (Net)

5 INTANGIBLE ASSETS AND GOODWILL (Net) Other INVESTMENT PROPERTY (Net) TAX ASSETS Deferred Tax Asset NON-CURRENT ASSETS OR DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE FROM DISCONTINUED OPERATIONS (Net ) Held for Sale OTHER ASSETS TOTAL ASSETS LIABILITY AND EQUITY ITEMS DEPOSITS Deposits from the Bank"s Risk Group DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING LOANS RECEIVED MONEY MARKET FUNDS Funds From Interbank Money Market MARKETABLE SECURITIES (Net) Bills FUNDS Borrower funds MISCELLANEOUS PAYABLES 5 5 OTHER LIABILITIES FACTORING PAYABLES LEASE PAYABLES Finance Lease Payables DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES Fair Value Hedges PROVISIONS General Loan Loss Provisions Reserves for Employee Benefits TAX LIABILITIES Current tax liabilities LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) Held For Sale SUBORDINATED DEBT EQUITY Issued capital Capital Reserves Marketable Securities Value Increase Funds Other Capital Reserves Profit Reserves Legal Reserves Extraordinary Reserves Profit or Loss Net Profit Or Loss TOTAL EQUITY AND LIABILITIES

6 OFF-BALANCE SHEET ITEMS 1. TL TL FC Total TL FC Total STATEMENT OF OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET COMMITMENTS GUARANTIES AND WARRANTIES Letters of Guarantee Other Letters of Guarantee Other Guarantees COMMITMENTS Irrevocable Commitments Forward Asset Purchase Commitments DERIVATIVE FINANCIAL INSTRUMENTS Derivative Financial Instruments Held For Hedging Fair Value Hedges CUSTODY AND PLEDGES RECEIVED ITEMS HELD IN CUSTODY Cheques Received for Collection PLEDGED ITEMS Guarantee Notes Real Estate ACCEPTED BILL, GUARANTIES AND WARRANTEES TOTAL OFF-BALANCE SHEET ACCOUNTS

7 Income Statement 1. TL Months Months Income Statement INCOME AND EXPENSE ITEMS INTEREST INCOME Interest Income on Loans Interest Income on Reserve Deposits 3 3 Interest Income on Banks Interest Income on Marketable Securities Portfolio Financial Assets Held for Trading Financial Assets Available for Sale Finance Lease Income INTEREST EXPENSES Interest Expenses on Funds Borrowed NET INTEREST INCOME OR EXPENSE NET FEE AND COMMISSION INCOME OR EXPENSES Fees and Commissions Received From Noncash Loans Other 4 Fees and Commissions Paid Paid for Noncash Loans Other DIVIDEND INCOME TRADING INCOME OR LOSS (Net) Gains (Losses) Arising from Capital Markets Transactions Gains (Losses) Arising From Derivative Financial Transactions Foreign Exchange Gains or Losses OTHER OPERATING INCOME TOTAL OPERATING INCOME (EXPENSE) PROVISION FOR LOSSES ON LOANS AND OTHER RECEIVABLES (-) OTHER OPERATING EXPENSES (-) 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 (+/-) Current Tax Provision Deferred Tax Provision NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS INCOME ON DISCONTINUED OPERATIONS Income on Assets Held for Sale EXPENSES ON DISCONTINUED OPERATIONS (-) Expense on Assets Held for Sale PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) Current Tax Provision NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS NET PROFIT (LOSS) Profit (Loss) Attributable to Group Profit (loss), attributable to non-controlling interests Profit (loss) per share Profit (Loss) per Share

8 Statement of Income and Expense Items Accounted Under Shareholders' Equity 1. TL Months 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) Other TOTAL PROFIT OR LOSS ACCOUNTED FOR THE PERIOD

9 Statement of Cash Flow 1. TL 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 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 Other Deposits Net Increase (Decrease) in Funds Borrowed 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 Tangible And Intangible Asset Purchases Cash Paid for Purchase of Financial Assets Available for Sale Cash Obtained from Sale of Financial Assets Available for Sale Other CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Net cash flows from (used in) financing activities Cash Obtained from Loans and Securities Issued 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 1. TL Issued Issued Capital Inflation Capital Adjustment Difference Share Premium Share Cancellation Profit Legal Statutory Reserves Reserves Extraordinary Reserves Other Reserves 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 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 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

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