ÇİMENTAŞ İZMİR ÇİMENTO FABRİKASI T.A.Ş. Financial Report Consolidated Monthly Notification

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1 KAMUYU AYDINLATMA PLATFORMU ÇİMENTAŞ İZMİR ÇİMENTO FABRİKASI T.A.Ş. Financial Report Consolidated 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 Çimentaş İzmir Çimento Fabrikası Türk Anonim Şirketi Yönetim Kurulu'na Konsolide Finansal Tablolara İlişkin Rapor Çimentaş İzmir Çimento Fabrikası Türk Anonim Şirketi ("Şirket") ve bağlı ortaklıklarının (hep birlikte "Grup" olarak anılacaktır) 31 Aralık 2016 tarihli konsolide finansal durum tablosu ile aynı tarihte sona eren hesap dönemine ait; konsolide kâr veya zarar ve diğer kapsamlı gelir tablosu, özkaynak değişim tablosu ve nakit akış tablosu ile önemli muhasebe politikalarını özetleyen dipnotlar ve diğer açıklayıcı notlardan oluşan ilişikteki konsolide finansal tablolarını denetlemiş bulunuyoruz. Yönetimin Konsolide Finansal Tablolara İlişkin Sorumluluğu Şirket yönetimi; konsolide finansal tabloların Türkiye Muhasebe Standartları'na uygun olarak hazırlanmasından, gerçeğe uygun bir biçimde sunumundan ve hata veya hile kaynaklı önemli yanlışlık içermeyen konsolide finansal tabloların hazırlanmasını sağlamak için gerekli gördüğü iç kontrolden sorumludur. Bağımsız Denetçinin Sorumluluğu Sorumluluğumuz, yaptığımız bağımsız denetime dayanarak, bu konsolide finansal tablolar hakkında görüş vermektir. Yaptığımız bağımsız denetim, Sermaye Piyasası Kurulu'nca yayımlanan bağımsız denetim standartlarına ve Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu 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, konsolide finansal tabloların önemli yanlışlık içerip içermediğine dair makul güvence elde etmek üzere planlanarak yürütülmesini gerektirmektedir. Bağımsız denetim, konsolide finansal tablolardaki tutar ve açıklamalar hakkında denetim kanıtı elde etmek amacıyla denetim prosedürlerinin uygulanmasını içerir. Bu prosedürlerin seçimi, konsolide 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 konsolide 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 konsolide 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 konsolide finansal tablolar, Çimentaş İzmir Çimento Fabrikası Türk Anonim Şirketi ve bağlı ortaklıklarının 31 Aralık 2016 tarihi itibarıyla finansal durumunu ve aynı tarihte sona eren hesap dönemine ait finansal performansını ve nakit akışlarını, Türkiye Muhasebe Standartları'na uygun olarak tüm önemli yönleriyle gerçeğe uygun bir biçimde sunmaktadır. Mevzuattan Kaynaklanan Diğer Yükümlülüklere İlişkin Rapor

3 1) 6102 sayılı Türk Ticaret Kanunu'nun ("TTK") 398'inci maddesinin dördüncü fıkrası uyarınca düzenlenen Riskin Erken Saptanması Sistemi ve Komitesi Hakkında Denetçi Raporu 2 Mart 2017 tarihinde Şirket'in Yönetim Kurulu'na sunulmuştur. 2) TTK'nın 402'nci maddesinin dördüncü fıkrası uyarınca Grup'un 1 Ocak 31 Aralık 2016 hesap döneminde defter tutma düzeninin, finansal tabloların, TTK ile esas sözleşmenin finansal raporlamaya ilişkin hükümlerine uygun olmadığına dair önemli bir hususa rastlanmamıştır. 3) 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 of KPMG International Cooperative Gökhan Atılgan, SMMM Sorumlu Denetçi 2 Mart 2017 İstanbul, Türkiye

4 Statement of Financial Position (Balance Sheet) Presentation Currency Nature of Financial Statements TL Consolidated Footnote Reference Current Period Previous Period Statement of Financial Position (Balance Sheet) Assets [abstract] CURRENT ASSETS Cash and cash equivalents Trade Receivables Trade Receivables Due From Related Parties Trade Receivables Due From Unrelated Parties Receivables Receivables Due From Related Parties Receivables Due From Unrelated Parties Inventories Prepayments Current Tax Assets current assets SUB-TOTAL Total current assets NON-CURRENT ASSETS Receivables Receivables Due From Related Parties Receivables Due From Unrelated Parties Investment property Property, plant and equipment Intangible assets and goodwill Goodwill intangible assets Prepayments Deferred Tax Asset Non-current Assets Total non-current assets Total assets LIABILITIES AND EQUITY CURRENT LIABILITIES Current Borrowings Trade Payables Trade Payables to Related Parties Trade Payables to Unrelated Parties Employee Benefit Obligations Payables Payables to Related Parties Payables to Unrelated Parties Deferred Income Current tax liabilities, current Current provisions Current provisions for employee benefits current provisions Current Liabilities SUB-TOTAL Total current liabilities NON-CURRENT LIABILITIES Long Term Borrowings Deferred Income Non-current provisions Non-current provisions for employee benefits non-current provisions Deferred Tax Liabilities non-current liabilities Total non-current liabilities Total liabilities EQUITY Equity attributable to owners of parent

5 Issued capital Inflation Adjustments on Adjustments due to Cross-Ownership (-) Share Premium (Discount) Accumulated Comprehensive Income (Loss) that will not be Reclassified in Profit or Loss Gains (Losses) on Revaluation and Remeasurement Increases (Decreases) on Revaluation of Property, Plant and Equipment Gains (Losses) on Remeasurements of Defined Benefit Plans Revaluation Increases (Decreases) Accumulated Comprehensive Income (Loss) that will be Reclassified in Profit or Loss Exchange Differences on Translation Restricted Reserves Appropriated From Profits Prior Years' Profits or Losses Current Period Net Profit Or Loss Non-controlling interests Total equity Total Liabilities and Equity

6 Statement of Profit or Loss and Comprehensive Income Presentation Currency Nature of Financial Statements TL Consolidated 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 Marketing Expenses Income from Operating Activities Expenses from Operating Activities PROFIT (LOSS) FROM OPERATING ACTIVITIES Investment Activity Income Investment Activity Expenses Share of Profit (Loss) from Investments Accounted for Using Equity Method PROFIT (LOSS) BEFORE FINANCING INCOME (EXPENSE) Finance income Finance costs PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX Tax (Expense) Income, Continuing Operations Current Period Tax (Expense) Income Deferred Tax (Expense) Income PROFIT (LOSS) FROM CONTINUING OPERATIONS PROFIT (LOSS) Profit (loss), attributable to [abstract] Non-controlling Interests Owners of Parent Earnings per share [abstract] Earnings per share [line items] Basic earnings per share Basic Earnings (Loss) Per Share from Continuing Operations Adi ve Seyreltilmiş Pay Başına Kazanç TL 28 0, , Diluted Earnings Per Share OTHER COMPREHENSIVE INCOME Comprehensive Income that will not be Reclassified to Profit or Loss Gains (Losses) on Remeasurements of Defined Benefit Plans 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 Non-controlling Interests Owners of Parent

7 Statement of cash flows (Indirect Method) Presentation Currency Nature of Financial Statements TL Consolidated 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 12, 13, Adjustments for Impairment Loss (Reversal of Impairment Loss) Adjustments for Impairement Loss (Reversal of Impairment Loss ) of Receivables Adjustments for Impairment Loss (Reversal of Impairment Loss) of Inventories Adjustments for Impairment Loss (Reversal of Impairment Loss) of Property, Plant and Equipment Adjustments for Impairment Loss (Reversal of Impairment Loss) of Intangible Assets 7.1, Adjustments for provisions Adjustments for (Reversal of) Provisions Related with Employee Benefits Adjustments for (Reversal of) Provisions Adjustments for Interest (Income) Expenses Adjustments for unrealised foreign exchange losses (gains) Adjustments for fair value losses (gains) Adjustments for Undistributed Profits of Investments Accounted for Using Equity Method Adjustments for Tax (Income) Expenses Adjustments for losses (gains) on disposal of non-current assets 24.1, adjustments to reconcile profit (loss) Changes in Working Adjustments for decrease (increase) in trade accounts receivable Decrease (Increase) in Trade Accounts Receivables from Related Parties Decrease (Increase) in Trade Accounts Receivables from Unrelated Parties Adjustments for Decrease (Increase) in Receivables Related with Operations Decrease (Increase) in Unrelated Party Receivables Related with Operations Adjustments for decrease (increase) in inventories Adjustments for increase (decrease) in trade accounts payable Increase (Decrease) in Trade Accounts Payables to Related Parties Increase (Decrease) in Trade Accounts Payables to Unrelated Parties Adjustments for increase (decrease) in other operating payables Increase (Decrease) in Operating Payables to Unrelated Parties Adjustments for Increase (Decrease) in Working Decrease (Increase) in Assets Related with Operations Increase (Decrease) in Payables Related with Operations Cash Flows from (used in) Operations Payments Related with Provisions for Employee Benefits Income taxes refund (paid) CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Proceeds from sales of property, plant, equipment and intangible assets Purchase of Property, Plant, Equipment and Intangible Assets 12, Cash Inflows from Sale of Investment Property 40 0 Cash advances and loans made to other parties Cash Advances and Loans Made to Related Parties Interest received CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Proceeds from borrowings Repayments of borrowings Increase in Payables to Related Parties

8 Decrease in Payables to Related Parties Dividends Paid Interest paid NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS BEFORE EFFECT OF EXCHANGE RATE CHANGES Effect of exchange rate changes on cash and cash equivalents 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

9 Statement of changes in equity [abstract] Presentation Currency Nature of Financial Statements TL Consolidated Equity Equity attributable to owners of parent [member] Footnote Reference Inflation Issued Adjustments on Balancing Account for Merger Additional Contribution Advance of Shareholders Treasury Shares Adjustments due to Cross-Ownership Share premiums or discounts Effects of Combinations of Entities or Businesses Under Common Control Put Option Revaluation Fund Related with Non-controlling 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 Available-for-sale 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 Non-controlling 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 Share-Based 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 Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of Non-Financial 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 Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of Non-Financial 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

10 Current Period Dividends Paid Decrease through Distributions to Owners Increase (Decrease) through Treasury Share Transactions Increase (Decrease) through Share-Based 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 Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of Non-Financial 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 Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which fair Value Hedge Increase (decrease) through other changes, equity Equity at end of period