KAMUYU AYDINLATMA PLATFORMU DİLER YATIRIM BANKASI A.Ş. Bank Financial Report 217-2. 3 Monthly Notification General Information About Financial Statements
Independet Audit Comment Independent Audit Company Audit Type Audit Result DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Limited Positive ARA DÖNEM FİNANSAL BİLGİLERE İLİŞKİN BAĞIMSIZ SINIRLI DENETİM RAPORU Diler Yatırım Bankası A.Ş. Yönetim Kurulu'na Giriş Diler Yatırım Bankası A.Ş.'nin ("Banka") 3 Haziran 217 tarihli ilişikteki bilançosunun ve aynı tarihte sona eren altı aylık döneme ait gelir tablosunun, özkaynaklarda muhasebeleştirilen gelir gider kalemlerine ilişkin tablonun, özkaynak değişim tablosunun ve 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 26 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) 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 vâkıf olabileceğine ilişkin bir güvence sağlamamaktadır. Bu sebeple, bir bağımsız denetim görüşü bildirmemekteyiz. Sonuç Sınırlı denetimimize göre ilişikteki ara dönemfinansal bilgilerin, Diler Yatırım Bankası A.Ş.'nin 3 Haziran 217 tarihi itibarıyla finansal durumunun, finansal performansının ve aynı tarihte sona eren altı aylık döneme ilişkin 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 Raporumuzu etkilememekle birlikte aşağıdaki hususa dikkat çekilmesi gerekli görülmüştür. Banka, bilanço tarihi itibarıyla nakdi kredilerinin % 61'ini ve gayrinakdi kredilerinin %83'ünü ilişkili şirketlere kullandırmıştır. Mevzuattan Kaynaklanan Diğer Yükümlülüklere İlişkin Rapor Sınırlı denetimimiz sonucunda, ilişikte yedinci bölümde yer verilen ara dönem faaliyet raporunda yer alan finansal bilgilerin sınırlı denetimden geçmiş ara dönem finansal tablolar ve açıklayıcı notlarda verilen bilgiler ile, tüm önemli yönleriyle, tutarlı olmadığına dair herhangi bir hususa rastlanılmamıştır. DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.
Member of DELOITTE TOUCHE TOHMATSU LIMITED Müjde Aslan,SMMM Sorumlu Denetçi İstanbul, 11Ağustos 217
Statement of financial position [abstract] 1. TL 3.6.217 31.12.216 TL FC Total TL FC Total Balance Sheet (Statement of Financial Position) ASSET ITEMS CASH AND CASH BALANCES AT CENTRAL BANK 134 1.26 1.394 392 916 1.38 FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (Net) 12 12 99 99 Financial Assets Held For Trading 12 12 99 99 Public Debt Securities 1 1 99 99 Derivatives Classified As Financial Assets Held For Trading 2 2 BANKS 19 32.47 32.489 3.26 19.678 22.74 RECEIVABLES FROM MONEY MARKETS Receivables From Interbank Money Markets AVAILABLE FOR SALE FINANCIAL ASSETS (Net) 9.736 9.736 6.862 6.862 Equity instruments 16 16 16 16 Other Securities 9.576 9.576 6.72 6.72 LOANS AND RECEIVABLES 113.324 113.324 116.39 116.39 Loans and Receivables 113.324 113.324 116.39 116.39 Loans to Bank"s Risk Group 69.5 69.5 69. 69. Other 44.274 44.274 47.39 47.39 Non-performing Loans 2.46 2.46 2.46 2.46 Specific Provisions (-) -2.46-2.46-2.46-2.46 FACTORING RECEIVABLES HELD TO MATURITY INVESTMENTS (Net) Public Debt Securities INVESTMENTS IN ASSOCIATES (Net) Associates Accounted for Using Equity Method INVESTMENTS IN SUBSIDIARIES (Net) Financial Subsidiaries JOINTLY CONTROLLED PARTNERSHIPS (JOINT VENTURES) ( Net) Jointly Controlled Partnerships Accounted for Using Equity Method RECEIVABLES FROM LEASING TRANSACTIONS Finance lease receivables DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES Fair Value Hedges TANGIBLE ASSETS (Net) 18 18 68 68
INTANGIBLE ASSETS AND GOODWILL (Net) 63 63 23 23 Other 63 63 23 23 INVESTMENT PROPERTY (Net) TAX ASSETS 62 62 24 24 Deferred Tax Asset 62 62 24 24 NON-CURRENT ASSETS OR DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE FROM DISCONTINUED OPERATIONS (Net ) Held for Sale OTHER ASSETS 595 595 278 278 TOTAL ASSETS 124.143 33.73 157.873 127.81 2.594 147.675 LIABILITY AND EQUITY ITEMS DEPOSITS Deposits from the Bank"s Risk Group DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING 21 21 LOANS RECEIVED 4.55 2.15 24.52 5.258 5.258 MONEY MARKET FUNDS Funds From Interbank Money Market MARKETABLE SECURITIES (Net) Bills FUNDS 2 6.879 7.79 39 2.59 2.548 Borrower funds 2 6.879 7.79 39 2.59 2.548 MISCELLANEOUS PAYABLES 5 5 OTHER LIABILITIES 49 18 67 89 84 173 FACTORING PAYABLES LEASE PAYABLES Finance Lease Payables DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES Fair Value Hedges PROVISIONS 1.951 1.951 1.567 1.567 General Loan Loss Provisions 1.64 1.64 1.298 1.298 Reserves for Employee Benefits 347 347 269 269 TAX LIABILITIES 79 79 842 842 Current tax liabilities 79 79 842 842 LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) Held For Sale SUBORDINATED DEBT EQUITY 123.44 123.44 119.287 119.287 Issued capital 6. 6. 6. 6. Capital Reserves 2.31 2.31 2.252 2.252 Marketable Securities Value Increase Funds -74-74 -123-123 Other Capital Reserves 2.375 2.375 2.375 2.375 Profit Reserves 57.34 57.34 47.368 47.368 Legal Reserves 3.16 3.16 2.623 2.623 Extraordinary Reserves 53.928 53.928 44.745 44.745 Profit or Loss 4.15 4.15 9.667 9.667 Net Profit Or Loss 4.15 4.15 9.667 9.667 TOTAL EQUITY AND LIABILITIES 13.94 26.933 157.873 127.82 2.593 147.675
OFF-BALANCE SHEET ITEMS 1. TL 3.6.217 31.12.216 TL FC Total TL FC Total STATEMENT OF OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET COMMITMENTS 11.84 39.41 15.214 17.176 31.51 138.227 GUARANTIES AND WARRANTIES 13.764 32.396 136.16 17.176 31.51 138.227 Letters of Guarantee 13.764 6.687 11.451 17.176 5.136 112.312 Other Letters of Guarantee 13.764 6.687 11.451 17.176 5.136 112.312 Other Guarantees 25.79 25.79 25.915 25.915 COMMITMENTS 7.4 7.14 14.54 Irrevocable Commitments 7.4 7.14 14.54 Forward Asset Purchase Commitments 7.4 7.14 14.54 DERIVATIVE FINANCIAL INSTRUMENTS Derivative Financial Instruments Held For Hedging Fair Value Hedges CUSTODY AND PLEDGES RECEIVED 86.6 86.6 1.6 1.6 ITEMS HELD IN CUSTODY 75 75 75 75 Cheques Received for Collection 75 75 75 75 PLEDGED ITEMS 85.85 85.85 85 85 Guarantee Notes 85 85 85 85 Real Estate 85. 85. ACCEPTED BILL, GUARANTIES AND WARRANTEES TOTAL OFF-BALANCE SHEET ACCOUNTS 197.44 39.41 236.814 18.776 31.51 139.827
Income Statement 1. TL 1.1.217-3.6.217 1.1.216-3.6.216 3 Months 1.4.217-3.6.217 3 Months 1.4.216-3.6.216 Income Statement INCOME AND EXPENSE ITEMS INTEREST INCOME 8.85 7.643 4.83 3.876 Interest Income on Loans 7.37 7.348 3.675 3.731 Interest Income on Reserve Deposits 3 3 Interest Income on Banks 276 18 92 29 Interest Income on Marketable Securities Portfolio 499 187 313 116 Financial Assets Held for Trading 4 9 3 4 Financial Assets Available for Sale 495 178 31 112 Finance Lease Income INTEREST EXPENSES -21-54 -17-5 Interest Expenses on Funds Borrowed -21-54 -17-5 NET INTEREST INCOME OR EXPENSE 8.64 7.589 4.66 3.826 NET FEE AND COMMISSION INCOME OR EXPENSES 37 91 19 4 Fees and Commissions Received 237 195 119 95 From Noncash Loans 233 195 119 95 Other 4 Fees and Commissions Paid -2-14 -1-55 Paid for Noncash Loans -8-8 -4-5 Other -192-96 -96-5 DIVIDEND INCOME TRADING INCOME OR LOSS (Net) -3 536-157 327 Gains (Losses) Arising from Capital Markets Transactions Gains (Losses) Arising From Derivative Financial Transactions 54 545-45 277 Foreign Exchange Gains or Losses -84-9 -112 5 OTHER OPERATING INCOME 42 265 17 17 TOTAL OPERATING INCOME (EXPENSE) 8.113 8.481 3.945 4.21 PROVISION FOR LOSSES ON LOANS AND OTHER RECEIVABLES (-) -36-299 -136-84 OTHER OPERATING EXPENSES (-) -2.618-2.364-1.346-1.261 NET OPERATING INCOME (LOSS) 5.189 5.818 2.463 2.865 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 5.189 5.818 2.463 2.865 TAX PROVISION FOR CONTINUING OPERATIONS (+/-) -1.84-1.228-523 -599 Current Tax Provision -1.122-1.237-534 -589 Deferred Tax Provision 38 9 11-1 NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS INCOME ON DISCONTINUED OPERATIONS Income on Assets Held for Sale EXPENSES ON DISCONTINUED OPERATIONS (-) Expense on Assets Held for Sale PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) Current Tax Provision NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS 4.15 4.59 1.94 2.266 NET PROFIT (LOSS) 4.15 4.59 1.94 2.266 Profit (Loss) Attributable to Group 4.15 4.59 1.94 2.266 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 1. TL 1.1.217-3.6.217 1.1.216-3.6.216 3 Months 1.4.217-3.6.217 3 Months 1.4.216-3.6.216 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 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 NET INCOME OR EXPENSE DIRECTLY ACCOUNTED UNDER SHAREHOLDERS' EQUITY 49-46 49-46 PROFIT (LOSS) 4.15 4.59 Other 4.15 4.59 TOTAL PROFIT OR LOSS ACCOUNTED FOR THE PERIOD 4.154 4.544
Statement of Cash Flow 1. TL 1.1.217-3.6.217 1.1.216-3.6.216 Statement of Cash Flow CASH FLOWS FROM USED IN BANKING OPERATIONS Operating Profit Before Changes in Operating Assets and Liabilities 3.128 1.936 Interest Received 7.744 7.74 Interest Paid -24-54 Dividends received Fees and Commissions Received 237 195 Other Gains 53 972 Cash Payments to Personnel and Service Suppliers -1.32-1.226 Taxes Paid -1.74-3.75 Other -1.84-1.95 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 8.22-14.588 Net (Increase) Decrease in Due From Banks -515-645 Net (Increase) Decrease in Loans 3.282-14.298 Net (Increase) Decrease in Other Assets -625 1.34 Net Increase (Decrease) in Other Deposits -13.469-12.47 Net Increase (Decrease) in Funds Borrowed 19.265 9.697 Net Increase (Decrease) Other Liabilities 264 2.94 Net Cash Provided From Banking Operations 11.33-12.652 CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Net cash flows from (used in) investing activities -2.816-1.915 Tangible And Intangible Asset Purchases -22-5 Cash Paid for Purchase of Financial Assets Available for Sale -14.21-1.935 Cash Obtained from Sale of Financial Assets Available for Sale Other -13 25 CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Net cash flows from (used in) financing activities Cash Obtained from Loans and Securities Issued Effect of Change in Foreign Exchange Rate on Cash and Cash Equivalents 11.429 842-2 Net Increase (Decrease) in Cash and Cash Equivalents 9.356-14.569 Cash and Cash Equivalents at Beginning of the Period 23.531 22.759 Cash and Cash Equivalents at End of the Period 32.887 8.19
Statement of Changes in Equity 1. TL 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 1.1.216-3.6.216 Equity at beginning of period 6. 2.375 2.251 37.672 7.445 26 19.769 Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance 6. 2.375 2.251 37.672 7.445 26 19.769 CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds -46-46 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 4.59 4.59 Profit Distributions 372 7.73-7.445 Dividends Paid Transfers To Reserves 372 7.73-7.445 Other Equity at end of period 6. 2.375 2.623 44.745 4.59-2 114.313 Statement of Changes in Equity Statement of Changes in Equity 1.1.217-3.6.217 Equity at beginning of period 6. 2.375 2.623 44.745 9.667-123 119.287 Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance 6. 2.375 2.623 44.745 9.667-123 119.287 CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds 49 49 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 4.15 4.15 Profit Distributions 484 9.183-9.667
Dividends Paid Transfers To Reserves 484 9.183-9.667 Other Equity at end of period 6. 2.375 3.16 53.928 4.15-74 123.44