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

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1 KAMUYU AYDINLATMA PLATFORMU DOĞAN 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 PwC BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş Limited Positive ARA DÖNEM ÖZET FİNANSAL BİLGİLERE İLİŞKİN SINIRLI DENETİM RAPORU Doğan Faktoring A.Ş. Yönetim Kurulu'na Giriş Doğan Faktoring A.Ş.'nin ("Şirket") 3 Haziran 217 tarihli ilişikteki özet finansal durum tablosunun ve aynı tarihte sona eren altı aylık ara hesap dönemine ait özet kar veya zarar tablosunun, özet kar veya zarar ve diğer kapsamlı gelir tablosunun, özet özkaynaklar değişim tablosunun ve özet nakit akış tablosunun sınırlı denetimini yürütmüş bulunuyoruz. Şirket yönetimi, söz konusu ara dönem özet finansal bilgilerin 24 Aralık 213 tarih ve sayılı Resmi Gazete'de yayımlanan Finansal Kiralama, Faktoring ve Finansman Şirketlerinin Muhasebe Uygulamaları ile Finansal Tabloları Hakkında Yönetmelik ve Bankacılık Düzenleme ve Denetleme Kurulu tarafından finansal kiralama, faktoring ve finansman şirketlerinin hesap ve kayıt düzenine ilişkin yayımlanan diğer düzenlemeler ile Bankacılık Düzenleme ve Denetleme Kurumu ("BDDK") genelge ve açıklamalarına 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 özet finansal bilgilere ilişkin bir sonuç bildirmektir. Sınırlı Denetimin Kapsamı Yaptığımız sınırlı denetim, Sınırlı Bağımsız Denetim Standardı 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 vakıf olabileceğine ilişkin bir güvence sağlamamaktadır. Bu sebeple, bir bağımsız denetim görüşü bildirmemekteyiz.

3 Sonuç Sınırlı denetimimize göre ilişikteki ara dönem özet finansal bilgilerin, Doğan Faktoring A.Ş.'nin 3 Haziran 217 tarihi itibarıyla finansal durumunun ve aynı tarihte sona eren altı aylık döneme ilişkin finansal performansının ve 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. Diğer Husus Şirket'in 31 Aralık 216 tarihinde sona eren yıla ait finansal tablolarının denetimi başka bir bağımsız denetim firması tarafından yapılmış olup söz konusu bağımsız d e n e t i m f i r m a s ı t a r a f ı n d a n h a z ı r l a n a n 7 Mart 217 tarihli bağımsız denetim raporunda olumlu görüş verilmiştir. Şirket'in 1 Ocak 3 Haziran 217 ara hesap dönemine ait özet finansal tablolarıyla karşılaştırma amaçlı olarak sunulan 1 Ocak 3 Haziran 216 ara hesap dönemine ait özet kar veya zarar tablosu, özet kar veya zarar ve diğer kapsamlı gelir tablosu, özet özkaynaklar değişim tablosu ve özet nakit akış tablosu tam kapsamlı veya sınırlı denetime tabi tutulmamıştır. PwC Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş. Didem Demer Kaya, SMMM Sorumlu Denetçi İstanbul, 9 Ağustos 217

4 Statement of Financial Position (Balance Sheet) 1. TL 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) BANKS RECEIVABLES FROM REVERSE REPOR TRANSACTIONS AVAILABLE FOR SALE FINANCIAL ASSETS (Net) FACTORING RECEIVABLES Other Factoring Receivables Domestic FINANCIAL LOANS LEASING TRANSACTIONS OTHER RECEIVABLES NONPERFORMING RECEIVABLES NonPerforming Factoring Receivables Specific Provisions () DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES HELD TO MATURITY INVESTMENTS (Net) INVESTMENTS IN SUBSIDIARIES (Net) INVESTMENTS IN ASSOCIATES (Net) JOINT VENTURES (Net) TANGIBLE ASSETS (Net) INTANGIBLE ASSETS AND GOODWILL (Net) Other PREPAYMENTS CURRENT TAX ASSETS DEFERRED TAX ASSET OTHER ASSETS SUBTOTAL ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS (NET) TOTAL ASSETS LIABILITY AND EQUITY ITEMS DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING LOANS RECEIVED

5 FACTORING PAYABLES LEASE PAYABLES MARKETABLE SECURITIES (Net) OTHER PAYABLES OTHER LIABILITIES DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES TAXES PAYABLE PROVISIONS FOR LIABILITIES AND EXPENSES Reserves For Employee Benefits Other provisions DEFERRED INCOME CURRENT TAX LIABILITIES DEFERRED TAX LIABILITY SUBORDINATED DEBT SUBTOTAL LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) EQUITY Issued capital Capital Reserves Other Capital Reserves Other Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss Profit Reserves Legal Reserves Extraordinary Reserves Profit or Loss Net Profit Or Loss Noncontrolling interests TOTAL EQUITY AND LIABILITIES

6 STATEMENT OF OFFBALANCE SHEET ITEMS 1. TL TL FC Total TL FC Total OFFBALANCE SHEET ITEMS OFFBALANCE SHEET ITEMS IRREVOCABLE FACTORING TRANSACTIONS REVOCABLE FACTORING TRANSACTIONS COLLATERALS RECEIVED COLLATERALS GIVEN COMMITMENTS DERIVATIVE FINANCIAL INSTRUMENTS ITEMS HELD IN CUSTODY TOTAL OFFBALANCE SHEET ITEMS

7 Profit or loss [abstract] 1. TL Months Months Profit or loss [abstract] OPERATING INCOME FACTORING INCOME Factoring Interest Income Other Factoring Fee and Commission Income Other INCOME FROM FINANCING LOANS LEASE INCOME FINANCE COST () Interest Expenses on Funds Borrowed GROSS PROFIT (LOSS) OPERATING EXPENSES () Personnel Expenses Provision Expense for Employment Termination Benefits General Operating Expenses Other 5 GROSS OPERATING PROFIT (LOSS) OTHER OPERATING INCOME Interest Income on Banks Other SPECIFIC PROVISION FOR DOUBTFUL RECEIVABLES () OTHER OPERATING EXPENSES () NET OPERATING PROFIT (LOSS) AMOUNT IN EXCESS RECORDED AS GAIN AFTER MERGER NET MONETARY POSITION GAIN (LOSS) PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX TAX PROVISION FOR CONTINUING OPERATIONS (+/) Current Tax Provision Expense Effect of Deferred Tax Income Effect of Deferred Tax NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS INCOME ON DISCONTINUED OPERATIONS EXPENSES ON DISCONTINUED OPERATIONS () PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX TAX PROVISION FOR DISCONTINUED OPERATIONS (+/) Current Tax Provision Expense Effect of Deferred Tax Income Effect of Deferred Tax NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS NET PROFIT (LOSS) PROFIT (LOSS), ATTRIBUTABLE TO NONCONROLLING 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

8 Statement of Other Comprehensive Income 1. TL Months Months 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 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 Items That Will Be Reclassified To Profit or Loss Total comprehensive income

9 Statement of cash flows [abstract] 1. TL 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 Interest Paid and Lease Payments Fees and Commissions Received Other Gains Collections from Previously Written Off Loans and Other Receivables 88 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 Other 58 Net Cash Flows from (used in) Investing Activities 58 CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES 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 1. TL Other Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss Other Accumulated Comprehensive Income That Will Be Reclassified In Profit Or Loss Issued capital [ member ] Capital Reserves Share premium [ member ] Share Cancellation Profit Other Capital Reserves 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) Reserve of Exchange Differences on Translation Accumulated Gains and Losses on Remeasuring and/or Reclassification Adjustments on AvailableforSale 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 Noncontrolling 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 Paidin 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 Paidin 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