MERRILL LYNCH YATIRIM BANK A.Ş. Bank Financial Report Unconsolidated Monthly Notification

Transkript

1 KAMUYU AYDINLATMA PLATFORMU MERRILL LYNCH YATIRIM BANK A.Ş. Bank Financial Report Monthly Notification General Information About Financial Statements

2 Independet Audit Comment Independent Audit Company Audit Type Audit Result AKİS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Continuous Positive BAĞIMSIZ DENETÇİ RAPORU Merrill Lynch Yatırım Bank A.Ş. Yönetim Kurulu'na Konsolide Olmayan Finansal Tablolara İlişkin Rapor Merrill Lynch Yatırım Bank A.Ş.'nin ("Banka") 31 Aralık 2016 tarihli konsolide olmayan bilançosu ile aynı tarihte sona eren hesap dönemine ait; konsolide olmayan gelir tablosu, konsolide olmayan özkaynaklarda muhasebeleştirilen gelir gider kalemlerine ilişkin tablo, konsolide olmayan özkaynak değişim tablosu, konsolide olmayan nakit akış tablosu ile önemli muhasebe politikalarını özetleyen dipnotlar ve diğer açıklayıcı notlardan oluşan ilişikteki konsolide olmayan finansal tablolarını denetlemiş bulunuyoruz. Yönetimin Konsolide Olmayan Finansal Tablolara İlişkin Sorumluluğu Banka yönetimi, konsolide olmayan finansal tabloların 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 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 konsolide olmayan finansal tablolar hakkında görüş vermektir. Yaptığımız bağımsız denetim, BDDK tarafından 2 Nisan 2015 tarihli ve sayılı Resmi Gazete'de yayımlanan " Bankaların Bağımsız Denetimi Hakkında Yönetmelik" ve 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.

3 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, ilişikteki konsolide olmayan finansal tablolar, Merrill Lynch Yatırım Bank Anonim Şirketi'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. Diğer Husus Şirket'in 31 Aralık 2015 tarihinde sona eren hesap dönemine ait finansal tabloları başka bir bağımsız denetçi tarafından denetlenmiştir. Söz konusu bağımsız denetçi, 24 Şubat 2016 tarihli bağımsız denetçi raporunda olumlu görüş bildirmiştir. Mevzuattan Kaynaklanan Diğer Yükümlülüklere İlişkin Rapor 6102 sayılı Türk Ticaret Kanunu'nun ("TTK") 402 nci maddesinin dördüncü fıkrası uyarınca; Banka'nın 1 Ocak 31 Aralık 2016 hesap döneminde defter tutma düzeninin, TTK ile Banka 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. Akis Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş. A member firm of KPMG International Cooperative Funda Aslanoğlu, SMMM

4 Sorumlu Denetçi 15 Şubat 2017 İstanbul, Türkiye

5 Statement of financial position [abstract] Presentation Currency Nature of Financial Statements TL Footnote Reference Previous Period TL FC Total TL FC Total Balance Sheet (Statement of Financial Position) ASSET ITEMS CASH AND CASH BALANCES AT CENTRAL BANK (I-a) FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (Net) (I-b) Financial Assets Held For Trading Public Debt Securities BANKS (I-c) RECEIVABLES FROM MONEY MARKETS Receivables From Reverse Repo Transactions AVAILABLE FOR SALE FINANCIAL ASSETS (Net) (I-d) Other Securities LOANS AND RECEIVABLES (I-e) Loans and Receivables Other FACTORING RECEIVABLES HELD TO MATURITY INVESTMENTS (Net) (I-f) INVESTMENTS IN ASSOCIATES (Net) (I-g) Associates Financial Associates INVESTMENTS IN SUBSIDIARIES (Net) (I-h) Financial Subsidiaries JOINTLY CONTROLLED PARTNERSHIPS (JOINT VENTURES) ( Net) Jointly Controlled Partnerships (Joint Ventures) (I-ı) Financial Joint Ventures RECEIVABLES FROM LEASING TRANSACTIONS (I-j) Other DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES (I-k) Fair Value Hedges TANGIBLE ASSETS (Net) INTANGIBLE ASSETS AND GOODWILL (Net) Other INVESTMENT PROPERTY (Net) (I-l) TAX ASSETS (I-n) Current tax assets

6 Deferred Tax Asset NON-CURRENT ASSETS OR DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE FROM DISCONTINUED OPERATIONS (Net ) (I-m) Held for Sale OTHER ASSETS (I-o) TOTAL ASSETS LIABILITY AND EQUITY ITEMS DEPOSITS (II-a) Deposits from the Bank"s Risk Group DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING (II-b) LOANS RECEIVED (II-c) MONEY MARKET FUNDS (II-d) Funds Provided Under Repurchase Agreements MARKETABLE SECURITIES (Net) Bills FUNDS Other MISCELLANEOUS PAYABLES OTHER LIABILITIES (II-e) FACTORING PAYABLES LEASE PAYABLES (II-f) Other DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES (II-g) Fair Value Hedges PROVISIONS (II-h) General Loan Loss Provisions Reserves for Employee Benefits Other provisions TAX LIABILITIES (II-ı) Current tax liabilities LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) (II-i) Held For Sale SUBORDINATED DEBT (II-j) EQUITY (II-k) Issued capital Capital Reserves Other Capital Reserves Profit Reserves Legal Reserves Extraordinary Reserves Profit or Loss Net Profit Or Loss TOTAL EQUITY AND LIABILITIES

7 OFF-BALANCE SHEET ITEMS Presentation Currency Nature of Financial Statements TL Footnote Reference Previous Period TL FC Total TL FC Total STATEMENT OF OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET COMMITMENTS (III-a) GUARANTIES AND WARRANTIES Letters of Guarantee Other Letters of Guarantee COMMITMENTS Irrevocable Commitments Forward Asset Purchase Commitments Other Irrevocable Commitments DERIVATIVE FINANCIAL INSTRUMENTS CUSTODY AND PLEDGES RECEIVED ITEMS HELD IN CUSTODY PLEDGED ITEMS ACCEPTED BILL, GUARANTIES AND WARRANTEES TOTAL OFF-BALANCE SHEET ACCOUNTS

8 Income Statement Presentation Currency Nature of Financial Statements TL Footnote Reference Previous Period Income Statement INCOME AND EXPENSE ITEMS INTEREST INCOME (IV-a) 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 INTEREST EXPENSES (IV-b) Interest Expenses on Funds Borrowed Interest Expenses on Money Market Funds NET INTEREST INCOME OR EXPENSE NET FEE AND COMMISSION INCOME OR EXPENSES Fees and Commissions Received 0 0 Other 0 0 Fees and Commissions Paid Paid for Noncash Loans Other DIVIDEND INCOME (IV-c) TRADING INCOME OR LOSS (Net) (IV-d) Gains (Losses) Arising from Capital Markets Transactions Gains (Losses) Arising From Derivative Financial Transactions Foreign Exchange Gains or Losses OTHER OPERATING INCOME (IV-e) TOTAL OPERATING INCOME (EXPENSE) PROVISION FOR LOSSES ON LOANS AND OTHER RECEIVABLES (-) (IV-f) OTHER OPERATING EXPENSES (-) (IV-g) NET OPERATING INCOME (LOSS) AMOUNT IN EXCESS RECORDED AS GAIN AFTER MERGER 0 0 PROFIT (LOSS) FROM COMPANIES ACCOUNTED FOR USING EQUITY METHOD 0 0 NET MONETARY POSITION GAIN (LOSS) 0 0 PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX (IV-h) TAX PROVISION FOR CONTINUING OPERATIONS (+/-) (IV-ı) Deferred Tax Provision NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS INCOME ON DISCONTINUED OPERATIONS 0 0 Income on Assets Held for Sale 0 0 EXPENSES ON DISCONTINUED OPERATIONS (-) 0 0 Expense on Assets Held for Sale 0 0 PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX 0 0 TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) 0 0 Current Tax Provision 0 0 NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS 0 0 NET PROFIT (LOSS) Profit (Loss) Attributable to Group Profit (loss), attributable to non-controlling interests 0 0 Profit (loss) per share Profit (Loss) per Share

9 Statement of Income and Expense Items Accounted Under Shareholders' Equity Presentation Currency Nature of Financial Statements TL Footnote Reference Previous Period 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 0 INTANGIBLE ASSETS REVALUATION DIFFERENCES 0 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

10 Statement of Cash Flow Presentation Currency Nature of Financial Statements TL Footnote Reference 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 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 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 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 Obtained from Tangible and Intangible Asset Sales 8 CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Net cash flows from (used in) financing activities 0 0 Payments of finance lease liabilities 0 0 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

11 Statement of Changes in Equity Presentation Currency Nature of Financial Statements TL Footnote Reference 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 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 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

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