FENİŞ ALÜMİNYUM SANAYİ VE TİCARET A.Ş. Financial Report Unconsolidated Monthly Notification

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1 KAMUYU AYDINLATMA PLATFORMU FENİŞ ALÜMİNYUM SANAYİ VE TİCARET A.Ş. Financial Report Monthly Notification General Information About Financial Statements

2 Independet Audit Comment Independent Audit Company Audit Type Audit Result DEĞER BAĞIMSIZ DENETİM VE YEMİNLİ MALİ MÜŞAVİRLİK A.Ş. Limited Avoiding Commenting FENİŞ ALÜMİNYUM SANAYİ VE TİCARET A.Ş. Yönetim Kurulu Başkanlığı'na FENİŞ ALÜMİNYUM SANAYİ VE TİCARET A.Ş.'NİN 1 OCAK - 30 HAZİRAN 2016 ARA HESAP DÖNEMİNE AİT SINIRLI DENETİM RAPORU 1. Giriş FENİŞ ALÜMİNYUM SANAYİ VE TİCARET A.Ş.'nin ("Şirket") 30 Haziran 2016 tarihli ilişikteki finansal durum tablosunun ve aynı tarihte sona eren altı aylık dönemine ait ilgili kar veya zarar ve diğer kapsamlı gelir tablosunun, özkaynak değişim tablosunun ve nakit akış tablosunun sınırlı denetimini yürütmüş bulunuyoruz. Şirket yönetimi, söz konusu ara dönem finansal bilgilerin Türkiye Muhasebe Standardı 34'e ("TMS 34") "Ara Dönem Finansal Raporlama" 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. 2. Sınırlı Denetimin Kapsamı Yaptığımız sınırlı denetim, Sınırlı Bağımsız Denetim Standardı ("SBDS") 2410 "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 Bildirememenin Dayanakları 3.1. İlişikteki finansal tablolar, işletmenin sürekliliği ilkesine göre hazırlanmıştır. Ancak Şirket, yönetimi, 2013/Eylül ayında ilan edilen ve cari dönemde devam eden faaliyetsizlik halini gelecek 12 ay içinde ortadan kardıracak veya iyileştirecek somut bir planı kamuya veya dipnotlarda açıklamamıştır. Dolayısıyla, işletmenin sürekliliği varsayımını tehdit eden olaylardaki belirsizlik hali cari dönemde de devam etmektedir Şirket, Feniş Şirketler Topluluğu'nun cari hesaplarını ve bunlara ilişkin faiz gelir ve giderlerini önceki dönemlerde olduğu gibi ekli finansal tablolarda netleştirerek Feniş Ticaret A.Ş. cari hesabında sunmaktadır. Bu durum Türkiye Muhasebe Standartlarının netleştirme/mahsup ilkelerine uymadığından dolayı finansal tablolarda yer alan ilişkili şirketlerin cari hesaplarının sunumu ile ilgili düzeltme/sınıflandırma gerekli olabilecektir Not: 24'de belirtilen ve Feniş Şirketler Topluluğu adına Şirketin kullandığı kredilerden sadece Emlak Bankası ve Vakıflar Bankası kredileri önceki dönemde olduğu gibi kayıtlarda brüt olarak sunulmaktadır. Geçmiş dönemlerde ilişkili taraf cari hesapları ile netleştirilen kredilerin tutarı ve kalan bakiyeleri brüt olarak tespit edilemediği ve bankaların da doğrulama isteklerine şirket bazında Feniş Alüminyum Sanayi ve Ticaret A.Ş. olarak cevap vermediği için Şirketin finansal borçları brüt olarak sunulamamaktadır.

3 3.4. Şirketin önemli tutardaki ticari ve diğer alacakları, ticari ve diğer borçları, alınan avanslar (yurtiçi ve yurtdışı dahil) ve banka kredi bakiyelerinin mutabakat çalışması ilgili firmalar ve kişilerin dava ve icra talepleri nedeniyle yapılamamaktadır. Dolayısıyla yeterli denetim kanıtı elde edilemeyen bu hesaplar ile ilgili düzeltme/sınıflandırma gerekebilecektir. Ayrıca, verilen teminatlar ve müşterek borçlu müteselsil kefalet tutarları hakkında yeterli denetim kanıtı elde edilememiştir Şirketin, vergi ve SGK prim borçlarının temerrüt hali cari dönemde de devam etmektedir. (Not: 13) Finansal tablolara yansıtılan ve yansıtılmayan banka borçları haricindeki ticari borçlar, personel borçları, vergi ve SGK prim borçları finansal tablolarda bilanço tarihine kadar Şirketin hesapladığı faiz yükleri ile birlikte sunulmaktadır. Ancak, gerçekleşme halinde bu tutarlarda yukarı veya aşağı yönlü farklılıklar meydana gelebilecektir Şirketin, tarihinden sonra ortaya çıkan finansal darboğaz ve hammadde tedarikinden kaynaklanan hususlar nedeniyle üretim faaliyetlerini durdurması Feniş Şirketler Topluluğunu oluşturan şirketleri de olumsuz etkilemiş ve faaliyetlerin durmasına neden olmuştur. 3 ve 4 No'lu finansal tablo dipnotunda belirtilen ilişkili taraflardan faiz dahil alacakların vadesi oldukça geçmiş, ancak değer düşüklüğü karşılığı ayırılmamıştır. Mesleki muhakememize göre, Feniş şirketler topluluğundan olan alacakların mevcut şartlar altında tahsil edilememe ihtimali nedeniyle bu alacaklar için değer düşüklüğü karşılığı ayrılması gerektiği kanaatindeyiz Dipnot 29'da yer alan dava ve icra takiplerine ilişkin bilgiler şirket avukatının güncel duruma ilişkin verdiği bilgilerden oluşturulmuştur. Dava ve icra takiplerinin sonucuna göre tutarlar farklılık gösterebilecektir. Finansal tablolarda bunlara ilişkin ilave bir karşılık tutarı bulunmamaktadır. 4. Sonuç Bildirmekten Kaçınma Sınırlı denetimimize göre, Sonuç Bildirememenin Dayanakları paragrafında belirtilen hususların öneminden dolayı, tarafımızca sonuç bildirecek yeterli ve uygun denetim kanıtı elde edilemediği için FENİŞ ALÜMİNYUM SANAYİ VE TİCARET A.Ş.'nin tarihinde sona eren ara dönemine ait finansal tablolarına ilişkin herhangi bir sonuç bildirememekteyiz. 09 Ağustos 2016 DEĞER BAĞIMSIZ DENETİM VE YEMİNLİ MALİ MÜŞAVİRLİK A.Ş. A member of ECOVIS international YMM. Cafer TEZSEZEN Sorumlu Denetçi Büyükdere Caddesi No: 119/ Gayrettepe İstanbul

4 Statement of Financial Position (Balance Sheet) Presentation Currency Nature of Financial Statements TL 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 3, Receivables Receivables Due From Related Parties Receivables Due From Unrelated Parties 3, Inventories Prepayments current assets Current Assets Due From Related Parties 0 0 Current Assets Due From Unrelated Parties SUB-TOTAL Total current assets NON-CURRENT ASSETS Receivables Receivables Due From Related Parties 0 0 Receivables Due From Unrelated Parties Property, plant and equipment Machinery And Equipments Fixtures and fittings Deferred Tax Asset Total non-current assets Total assets LIABILITIES AND EQUITY CURRENT LIABILITIES Current Borrowings Current Borrowings From Unrelated Parties Bank Loans Trade Payables Trade Payables to Related Parties 0 0 Trade Payables to Unrelated Parties Employee Benefit Obligations Payables Payables to Related Parties Payables to Unrelated Parties SUB-TOTAL Total current liabilities NON-CURRENT LIABILITIES Total non-current liabilities 0 Total liabilities EQUITY Equity attributable to owners of parent Issued capital Restricted Reserves Appropriated From Profits Legal Reserves Prior Years' Profits or Losses Current Period Net Profit Or Loss Total equity Total Liabilities and Equity

5 Statement of Profit or Loss and Comprehensive Income Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Current Period 3 Months Previous Period 3 Months 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 Research and development expense Income from Operating Activities Expenses from Operating Activities PROFIT (LOSS) FROM OPERATING ACTIVITIES PROFIT (LOSS) BEFORE FINANCING INCOME (EXPENSE) Finance income Finance costs PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX Tax (Expense) Income, Continuing Operations 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 Diluted Earnings Per Share OTHER COMPREHENSIVE INCOME Comprehensive Income that will not be Reclassified to Profit or Loss Comprehensive Income That Will Be Reclassified to Profit or Loss OTHER COMPREHENSIVE INCOME (LOSS) TOTAL COMPREHENSIVE INCOME (LOSS) Total Comprehensive Income Attributable to Non-controlling Interests 0 Owners of Parent

6 Statement of cash flows (Indirect Method) Presentation Currency Nature of Financial Statements TL 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 8, Adjustments for Impairment Loss (Reversal of Impairment Loss) Adjustments for Impairement Loss (Reversal of Impairment Loss ) of Receivables Adjustments for Interest (Income) Expenses Adjustments for Interest Income Adjustments for unrealised foreign exchange losses (gains) Adjustments for Tax (Income) Expenses 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 Decrease (Increase) in Prepaid Expenses Adjustments for increase (decrease) in trade accounts payable Increase (Decrease) in Trade Accounts Payables to Unrelated Parties Increase (Decrease) in Employee Benefit Liabilities Adjustments for increase (decrease) in other operating payables Increase (Decrease) in Operating Payables to Unrelated Parties Increase (Decrease) in Deferred Income Adjustments for Increase (Decrease) in Working Decrease (Increase) in Assets Related with Operations Cash Flows from (used in) Operations CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Proceeds from sales of property, plant, equipment and intangible assets Proceeds from sales of property, plant and equipment CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Repayments of borrowings Loan Repayments NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS BEFORE EFFECT OF EXCHANGE RATE CHANGES 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

7 Statement of changes in equity [abstract] Presentation Currency Nature of Financial Statements TL Equity Equity attributable to owners of parent [member] Footnote Reference Issued Inflation 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

8 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