KAMUYU AYDINLATMA PLATFORMU THE ROYAL BANK OF SCOTLAND PLC MERKEZİ EDINBURGH İSTANBUL MERKEZ ŞUBESİ Bank Financial Report Unconsolidated 2016-3. 3 Monthly Notification General Information About Financial Statements
Independet Audit Comment Independent Audit Company Audit Type Audit Result GÜNEY BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Limited Positive ARA DÖNEM FİNANSAL BİLGİLERE İLİŞKİN SINIRLI DENETİM RAPORU The Royal Bank of Scotland plc Merkezi Edinburgh İstanbul Merkez Şubesi Müdürler Kurulu'na Giriş The Royal Bank of Scotland plc Merkezi Edinburgh İstanbul Merkez Şubesi'nin ("Şube") 30 Eylül 2016 tarihli ilişikteki konsolide olmayan bilançosunun ve aynı tarihte sona eren dokuz aylık döneme ait konsolide olmayan gelir tablosunun, konsolide olmayan özkaynaklarda muhasebeleştirilen gelir gider kalemlerine ilişkin tablonun, konsolide olmayan özkaynak değişim tablosunun ve konsolide olmayan 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 2006 tarihli ve 26333 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) 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 vâkıf olabileceğine ilişkin bir güvence sağlamamaktadır. Bu sebeple, bir bağımsız denetim görüşü bildirmemekteyiz. Sonuç Sınırlı denetimimize göre ilişikteki ara dönem finansal bilgilerin, The Royal Bank of Scotland plc Merkezi Edinburgh İstanbul Merkez Şubesi'nin 30 Eylül 2016 tarihi itibarıyla finansal durumunun, aynı tarihte sona eren dokuz 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. Dikkat Çekilen Husus Altıncı Bölüm I no'lu notta açıklandığı üzere, Şube'nin ana ortağı The Royal Bank of Scotland plc ağırlıklı olarak İngiltere odaklı faaliyet göstermeyi hedeflemekte olduğunu, bu amaçla halihazırda 38 ülkede mevcut olan uluslararası ağı içerisinde Hollanda, Almanya, Fransa, İtalya, İspanya, İsveç, Danimarka, Finlandiya ve Norveç'teki pazarlama ekipleri, ABD ve Singapur'daki piyasa işlemleri ve Tokyo'daki satış ekipleri dışında kalan uluslararası ağını satma ve sonlandırmaya yönelik seçenekleri değerlendireceğini ilan etmiş bulunmaktadır. Türkiye Şubesi faaliyetlerin sonlandırılmasına karar verilen uluslararası ağ içinde yer almaktadır. Bu doğrultuda Şube, ana ortağının 5 Ekim 2016 tarihli yazısıyla birlikte 7 Ekim 2016 tarihinde BDDK'ya Şube'nin tasfiyesi için başvuruda bulunmuş ve bu konuda BDDK'nın izni beklenmektedir. Bu husus tarafımızca olumlu sonucumuza sınır getirmemektedir. Diğer Husus
Şube'nin 31 Aralık 2015 tarihinde sona eren hesap dönemine ait finansal tablolarının tam kapsamlı denetimi ve 30 Eylül 2015 tarihinde sona eren dokuz aylık ara hesap dönemine ait finansal tablolarının sınırlı denetimi başka bir bağımsız denetim şirketi tarafından gerçekleştirilmiş olup, söz konusu bağımsız denetim şirketi 30 Mart 2016 tarihli tam kapsamlı denetim raporunda ve 11 Kasım 2015 tarihli sınırlı bağımsız denetim raporunda sırasıyla olumlu görüş ve olumlu sonuç bildirmiştir. Güney Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi A member firm of Ernst&Young Global Limited Yaşar Bivas, SMMM Sorumlu Denetçi İstanbul, 10 Kasım 2016
Statement of financial position [abstract] Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 30.09.2016 Previous Period 31.12.2015 TL FC Total TL FC Total Balance Sheet (Statement of Financial Position) ASSET ITEMS CASH AND CASH BALANCES AT CENTRAL BANK (5.I.1) 27.667 40.725 68.392 23.891 127.223 151.114 FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (Net) (5.I.2) 18 3 21 802 956 1.758 Financial Assets Held For Trading 18 3 21 802 956 1.758 Public Debt Securities Equity instruments Derivatives Classified As Financial Assets Held For Trading 18 3 21 802 956 1.758 Other Securities Financial Assets Designated at Fair Value Through Profit or Loss Public Debt Securities Equity instruments Loans Other Securities BANKS (5.I.3) 42 2.198 2.240 387 19.872 20.259 RECEIVABLES FROM MONEY MARKETS 440.099 0 440.099 590.174 0 590.174 Receivables From Interbank Money Markets Receivables From BIST Takasbank Money Market Receivables From Reverse Repo Transactions 440.099 0 440.099 590.174 0 590.174 AVAILABLE FOR SALE FINANCIAL ASSETS (Net) (5.I.4) 142.841 0 142.841 166.326 0 166.326 Equity instruments Public Debt Securities 142.841 0 142.841 166.326 0 166.326 Other Securities LOANS AND RECEIVABLES (5.I.5) 209 563 772 22.724 13.527 36.251 Loans and Receivables 209 0 209 22.724 12.964 35.688 Loans to Bank"s Risk Group Public Debt Securities Other 209 0 209 22.724 12.964 35.688 Non-performing Loans 24.033 1.624 25.657 24.299 1.579 25.878 Specific Provisions (-) -24.033-1.061-25.094-24.299-1.016-25.315 FACTORING RECEIVABLES HELD TO MATURITY INVESTMENTS (Net) (5.I.6) Public Debt Securities Other Securities INVESTMENTS IN ASSOCIATES (Net) (5.I.7)
Associates Accounted for Using Equity Method Unconsolidated Associates Financial Associates Non-Financial Associates INVESTMENTS IN SUBSIDIARIES (Net) (5.I.8) Unconsolidated Financial Subsidiaries Unconsolidated Non-Financial Subsidiaries JOINTLY CONTROLLED PARTNERSHIPS (JOINT VENTURES) ( Net) Jointly Controlled Partnerships Accounted for Using Equity Method Unconsolidated Jointly Controlled Partnerships (Joint Ventures) (5.I.9) Financial Joint Ventures Non-Financial Joint Ventures RECEIVABLES FROM LEASING TRANSACTIONS (5.I.10) Finance lease receivables Operating Lease Receivables Other Unearned Income (-) DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES (5.I.11) Fair Value Hedges Cash Flow Hedges Hedge of Net Investments In A Foreign Operation TANGIBLE ASSETS (Net) 701 0 701 1.646 0 1.646 INTANGIBLE ASSETS AND GOODWILL (Net) 491 0 491 794 0 794 Goodwill Other 491 0 491 794 0 794 INVESTMENT PROPERTY (Net) (5.I.12) TAX ASSETS (5.I.13) 12.274 0 12.274 15.452 0 15.452 Current tax assets 8.316 0 8.316 11.828 0 11.828 Deferred Tax Asset 3.958 0 3.958 3.624 0 3.624 NON-CURRENT ASSETS OR DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE FROM DISCONTINUED OPERATIONS (Net ) (5.I.14) Held for Sale Non-Current Assets From Discontinued Operations OTHER ASSETS (5.I.15) 1.041 73 1.114 17.830 177 18.007 TOTAL ASSETS 625.383 43.562 668.945 840.026 161.755 1.001.781 LIABILITY AND EQUITY ITEMS DEPOSITS (5.II.1) 7 265 272 148.558 187.589 336.147 Deposits from the Bank"s Risk Group 0 16 16 2.581 0 2.581 Other 7 249 256 145.977 187.589 333.566 DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING (5.II.2) 11 0 11 1.775 23 1.798 LOANS RECEIVED (5.II.3) MONEY MARKET FUNDS Funds From Interbank Money Market Funds From Takasbank Money Market Funds Provided Under Repurchase Agreements MARKETABLE SECURITIES (Net) Bills
Asset-backed Securities Bonds FUNDS Borrower funds Other MISCELLANEOUS PAYABLES 943 170 1.113 2.031 1.088 3.119 OTHER LIABILITIES 5 0 5 16.826 1.345 18.171 FACTORING PAYABLES LEASE PAYABLES (5.II.5) Finance Lease Payables Operating Lease Payables Other Deferred Finance Lease Expenses (-) DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES (5.II.6) Fair Value Hedges Cash Flow Hedges Foreign Net Investment Hedges PROVISIONS (5.II.7) 19.591 0 19.591 21.559 0 21.559 General Loan Loss Provisions 425 0 425 1.653 0 1.653 Provision for Restructuring Reserves for Employee Benefits 13.862 0 13.862 15.389 0 15.389 Insurance Technical Reserves (Net) Other provisions 5.304 0 5.304 4.517 0 4.517 TAX LIABILITIES (5.II.8) 769 0 769 96 960 Current tax liabilities 769 0 769 96 960 Deferred tax liabilities LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) Held For Sale Related to Discontinued Operations SUBORDINATED DEBT (5.II.9) EQUITY (5.II.10) 647.184 0 647.184 620.027 0 620.027 Issued capital 108.00 108.000 108.00 108.000 Capital Reserves 71.88 71.880 71.467 0 71.467 Equity Share Premiums Share Cancellation Profits Marketable Securities Value Increase Funds 386 0 386-27 0-27 Tangible Assets Revaluation Reserve 5.545 0 5.545 5.545 0 5.545 Intangible Assets Revaluation Reserve Investment Property Revaluation Reserve Bonus Shares Obtained from Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Hedging Reserves (Effective Portion) Accumulated Revaluation Reserves on Assets Held for Sale and Discontinued Operations Other Capital Reserves 65.949 0 65.949 65.949 0 65.949 Profit Reserves Legal Reserves Statutory Reserves Extraordinary Reserves Other Profit Reserves
Profit or Loss 467.304 0 467.304 440.56 440.560 Prior Years' Profit/Loss 440.56 440.560 396.425 0 396.425 Current Period Net Profit Or Loss 26.744 0 26.744 44.135 0 44.135 Non-controlling Interests TOTAL EQUITY AND LIABILITIES 668.510 435 668.945 811.736 190.045 1.001.781
OFF-BALANCE SHEET ITEMS Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 30.09.2016 Previous Period 31.12.2015 TL FC Total TL FC Total STATEMENT OF OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET COMMITMENTS 99.841 248.481 348.322 298.944 907.028 1.205.972 GUARANTIES AND WARRANTIES (5.III.1-2) 47.328 152.060 199.388 71.830 301.098 372.928 Letters of Guarantee 47.328 152.060 199.388 71.830 301.098 372.928 Guarantees Subject to State Tender Law Guarantees Given for Foreign Trade Operations Other Letters of Guarantee 47.328 152.060 199.388 71.830 301.098 372.928 Bank Acceptances Import Letter of Acceptance Other Bank Acceptances Letters of Credit Documentary Letters of Credit Other Letters of Credit Prefinancing Given as Guarantee Endorsements Endorsements to the Central Bank of Turkey Other Endorsements Purchase Guarantees for Securities Issued Factoring Guarantees Other Guarantees Other Collaterals COMMITMENTS 6.637 48.575 55.212 113.592 253.355 366.947 Irrevocable Commitments 179 0 179 5.828 5.167 10.995 Forward Asset Purchase Commitments 0 4.352 5.167 9.519 Time Deposit Purchase and Sales Commitments Share Capital Commitments to Associates and Subsidiaries Loan Granting Commitments 0 13 130 Securities Issue Brokerage Commitments Commitments for Reserve Requirements Commitments for Cheque Payments 179 0 179 1.346 0 1.346 Tax and Fund Liabilities Arised from Export Commitments Commitments for Credit Card Limits Commitments for Credit Cards and Banking Services Promotions Receivables from Short Sale Commitments of Marketable Securities
Payables for Short Sale Commitments of Marketable Securities Other Irrevocable Commitments Revocable Commitments 6.458 48.575 55.033 107.764 248.188 355.952 Revocable Loan Granting Commitments 6.458 48.575 55.033 107.764 248.188 355.952 Other Revocable Commitments DERIVATIVE FINANCIAL INSTRUMENTS 45.876 47.846 93.722 113.522 352.575 466.097 Derivative Financial Instruments Held For Hedging Fair Value Hedges Cash Flow Hedges Hedges of Net Investment in Foreign Operations Derivative Financial Instruments Held For Trading 45.876 47.846 93.722 113.522 352.575 466.097 Forward Foreign Currency Buy or Sell Transactions 876 846 1.722 16.668 17.964 34.632 Forward Foreign Currency Buying Transactions 0 846 846 6.323 10.893 17.216 Forward Foreign Currency Sale Transactions 876 0 876 10.345 7.071 17.416 Currency and Interest Rate Swaps 45.000 47.000 92.000 96.854 334.611 431.465 Currency Swap Buy Transactions 45.000 1.011 46.011 39.844 175.912 215.756 Currency Swap Sell Transactions 0 45.989 45.989 57.010 158.699 215.709 Interest Rate Swap Buy Transactions Interest Rate Swap Sell Transactions Currency, Interest Rate and Securities Options Currency Options Buy Transactions Currency Options Sell Transactions Interest Rate Options Buy Transactions Interest Rate Options Sell Transactions Securities Options Buy Transactions Securities Options Sell Transactions Currency Futures Currency Futures Buy Transactions Currency Futures Sell Transactions Interest Rate Futures Buy and Sell Transactions Interest Rate Futures Buy Transactions Interest Rate Futures Sell Transactions Other CUSTODY AND PLEDGES RECEIVED 0 16.792 8.061 24.853 ITEMS HELD IN CUSTODY 0 16.792 8.061 24.853 Customer Fund and Portfolio Balances Securities Held in Custody 7.967 7.967 Cheques Received for Collection 0 16.537 53 16.590 Commercial Notes Received for Collection 0 255 41 296 Other Assets Received for Collection Securities that will be Intermediated to Issue Other Items Under Custody Custodians PLEDGED ITEMS Securities Guarantee Notes Commodity Warrant Real Estate Other Pledged Items
Depositories Receiving Pledged Items ACCEPTED BILL, GUARANTIES AND WARRANTEES TOTAL OFF-BALANCE SHEET ACCOUNTS 99.841 248.481 348.322 315.736 915.089 1.230.825
Income Statement Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 01.01.2016-30.09.2016 Previous Period 01.01.2015-30.09.2015 Current Period 3 Months 01.07.2016-30.09.2016 Previous Period 3 Months 01.07.2015-30.09.2015 Income Statement INCOME AND EXPENSE ITEMS INTEREST INCOME (5.IV.1) 54.941 164.662 13.586 45.088 Interest Income on Loans 883 16.837 6 1.208 Interest Income on Reserve Deposits 551 1.064 41 465 Interest Income on Banks 754 1.757 33 499 Interest Income on Money Market Placements 40.659 133.884 9.758 39.161 Interest Income on Marketable Securities Portfolio 12.094 11.120 3.748 3.755 Financial Assets Held for Trading 0 444 Financial Assets Designated At Fair Value Through Profit and Loss Financial Assets Available for Sale 12.094 10.676 3.748 3.755 Held to Maturity Investments Finance Lease Income Other Interest Income INTEREST EXPENSES (5.IV.2) -784-11.387 0-3.267 Interest Expenses on Deposits -772-7.142 0-2.363 Interest Expenses on Funds Borrowed -12-4.245 0-904 Interest Expenses on Money Market Funds Interest Expenses on Securities Issued Other Interest Expense NET INTEREST INCOME OR EXPENSE 54.157 153.275 13.586 41.821 NET FEE AND COMMISSION INCOME OR EXPENSES 6.779 22.660 542 2.356 Fees and Commissions Received 7.167 23.336 679 2.576 From Noncash Loans 1.428 1.674 427 584 Other (5.IV.9) 5.739 21.662 252 1.992 Fees and Commissions Paid -388-676 -137-220 Paid for Noncash Loans Other -388-676 -137-220 DIVIDEND INCOME TRADING INCOME OR LOSS (Net) (5.IV.3) 240-90.730 676-20.916 Gains (Losses) Arising from Capital Markets Transactions 0 49 Gains (Losses) Arising From Derivative Financial Transactions -744 218.748-619 81.948 Foreign Exchange Gains or Losses 984-309.527 1.295-102.864 OTHER OPERATING INCOME (5.IV.4) 7.127 11.638 363 4.336 TOTAL OPERATING INCOME (EXPENSE) 68.303 96.843 15.167 27.597 PROVISION FOR LOSSES ON LOANS AND OTHER RECEIVABLES (-) (5.IV.5) -105-351 -105 2.365 OTHER OPERATING EXPENSES (-) (5.IV.6) -34.952-49.132-10.494-13.359 NET OPERATING INCOME (LOSS) 33.246 47.360 4.568 16.603 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 33.246 47.360 4.568 16.603 TAX PROVISION FOR CONTINUING OPERATIONS (+/-) (5.IV.7) -6.502-8.766-802 -1.979 Current Tax Provision -6.940-6.995-1.077-1.485 Deferred Tax Provision 438-1.771 275-494 NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS 26.744 38.594 3.766 14.624 INCOME ON DISCONTINUED OPERATIONS Income on Assets Held for Sale Gain on Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Other Income on Discontinued Operations EXPENSES ON DISCONTINUED OPERATIONS (-) Expense on Assets Held for Sale Loss on Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Other Expenses on Discontinued Operations
PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) Current Tax Provision Deferred Tax Provision NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS NET PROFIT (LOSS) (5.IV.8) 26.744 38.594 3.766 14.624 Profit (Loss) Attributable to Group 26.744 38.594 3.766 14.624 Profit (loss), attributable to non-controlling interests Profit (loss) per share Profit (Loss) per Share
Statement of Income and Expense Items Accounted Under Shareholders' Equity Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 01.01.2016-30.09.2016 Previous Period 01.01.2015-30.09.2015 Current Period 3 Months 01.07.2016-30.09.2016 Previous Period 3 Months 01.07.2015-30.09.2015 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 517-848 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 -104 170 NET INCOME OR EXPENSE DIRECTLY ACCOUNTED UNDER SHAREHOLDERS' EQUITY 413-678 PROFIT (LOSS) 26.744 38.594 Net Change in Fair Value of Securities (Transfer to Profit Or Loss) Part of Derivative Financial Assets Held for Cash Flow Hedges Reclassified and Presented in Income Statement The Part of Derivative Financial Assets Held for Net Foreign Investment Hedges Reclassified and Presented in Income Statement -27-6 Other 26.771 38.600 TOTAL PROFIT OR LOSS ACCOUNTED FOR THE PERIOD 27.157 37.916
Statement of Cash Flow Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 01.01.2016-30.09.2016 Previous Period 01.01.2015-30.09.2015 Statement of Cash Flow CASH FLOWS FROM USED IN BANKING OPERATIONS Operating Profit Before Changes in Operating Assets and Liabilities 14.702 43.465 Interest Received 54.703 182.572 Interest Paid -792-11.391 Dividends received Fees and Commissions Received 7.273 41.971 Other Gains 6.030 11.638 Collections from Previously Written Off Loans and Other Receivables 105 115 Cash Payments to Personnel and Service Suppliers -16.307-21.306 Taxes Paid -16.893-23.973 Other -19.417-136.161 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 -229.341-576.122 0 25.165 Net (Increase) Decrease in Due From Banks Net (Increase) Decrease in Loans 35.114 299.400 Net (Increase) Decrease in Other Assets 79.808 81.403 Net Increase (Decrease) in Bank Deposits -2.565-1.894 Net Increase (Decrease) in Other Deposits -333.302-27.150 Net Increase (Decrease) in Funds Borrowed 0-990.822 Net Increase (Decrease) in Matured Payables Net Increase (Decrease) Other Liabilities -8.396 37.776 Net Cash Provided From Banking Operations -214.639-532.657 CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Net cash flows from (used in) investing activities 24.804-25.795 Cash Paid for Purchase of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Cash Obtained from Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Tangible And Intangible Asset Purchases -9-321 Cash Obtained from Tangible and Intangible Asset Sales 4 0 Cash Paid for Purchase of Financial Assets Available for Sale -161.914-177.079 Cash Obtained from Sale of Financial Assets Available for Sale Cash Paid for Purchase of Investment Securities Held to Maturity Cash Obtained from Sale of Investment Securities Held to Maturity 186.805 151.825 Other -82-220 CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Net cash flows from (used in) financing activities Cash Obtained from Loans and Securities Issued Cash Outflow Arised From Loans and Securities Issued Equity Instruments Issued Dividends paid Payments of finance lease liabilities Other Effect of Change in Foreign Exchange Rate on Cash and Cash Equivalents 2.543 9.371 Net Increase (Decrease) in Cash and Cash Equivalents -187.292-549.081 Cash and Cash Equivalents at Beginning of the Period 668.866 1.765.350 Cash and Cash Equivalents at End of the Period 481.574 1.216.269
Statement of Changes in Equity Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Issued Issued Capital Inflation Capital Adjustment Difference Share Premium Share Cancellation Profit Legal Statutory Reserves Reserves Extraordinary Reserves Other Reserves Current Period 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 01.01.2015-30.09.2015 Equity at beginning of period 108.000 65.949 0 117 396.425-6 5.545 0 576.03 576.030 Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance 108.000 65.949 0 117 0 396.425-6 5.545 0 576.03 576.030 CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds -672-672 0-672 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 38.594 38.594 0 38.594 Profit Distributions Dividends Paid Transfers To Reserves Other Equity at end of period 108.000 65.949 0 117 38.594 396.425-678 5.545 0 613.952 0 613.952 Statement of Changes in Equity Statement of Changes in Equity Current Period 01.01.2016-30.09.2016 Equity at beginning of period 108.000 65.949 44.135 396.425-27 5.545 0 620.027 0 620.027 Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance 108.000 65.949 44.135 396.425-27 5.545 0 620.027 0 620.027 CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds 413 413 0 413 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 26.744 26.744 0 26.744 Profit Distributions -44.135 44.135
Dividends Paid Transfers To Reserves -44.135 44.135 Other Equity at end of period 108.000 65.949 26.744 440.560 386 5.545 0 647.184 0 647.184