KAMUYU AYDINLATMA PLATFORMU TÜRKİYE SINAİ KALKINMA BANKASI A.Ş. Bank Financial Report Unconsolidated 2017-2. 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 Türkiye Sınai Kalkınma Bankası A.Ş. Yönetim Kurulu'na Giriş Türkiye Sınai Kalkınma Bankası A.Ş'nin ("Banka") 30 Haziran 2017 tarihli ilişikteki konsolide olmayan bilançosunun ve aynı tarihte sona eren altı 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 ("ara dönem konsolide olmayan finansal bilgiler") sınırlı denetimini yürütmüş bulunuyoruz. Banka yönetimi, söz konusu ara dönem konsolide olmayan 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 konsolide olmayan 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 konsolide olmayan 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. Sonuç Sınırlı denetimimize göre, ilişikteki ara dönem konsolide olmayan finansal bilgilerin, Banka'nın 30 Haziran 2017 tarihi itibarıyla finansal durumunun ve aynı tarihte sona eren altı aylık döneme ilişkin finansal performansının ve nakit akışlarının BDDK Muhasebe ve Raporlama Mevzuatı'na uygun olarak tüm önemli yönleriyle gerçeğe uygun bir biçimde sunulmadığı kanaatine varmamıza sebep olacak herhangi bir husus dikkatimizi çekmemiştir. 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 rastlanmamıştır. Diğer Husus Banka'nın 31 Aralık 2016 tarihinde sona eren hesap dönemine ait finansal tablolarının tam kapsamlı denetimi ve 30 Haziran 2016 tarihinde sona eren altı aylık ara hesap dönemine ait finansal tablolarının sınırlı denetimi başka bir bağımsız denetim şirketi tarafından gerçekleştirilmiş olup, söz konusu bağımsız denetim şirketi 1 Şubat 2017 tarihli tam kapsamlı denetim raporunda ve 28 Temmuz 2016 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 27 Temmuz 2017
İstanbul, Türkiye
Statement of financial position [abstract] Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 30.06.2017 Previous Period 31.12.2016 TL FC Total TL FC Total Balance Sheet (Statement of Financial Position) ASSET ITEMS CASH AND CASH BALANCES AT CENTRAL BANK 1 10.390 819.939 830.329 161.303 616.771 778.074 FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS (Net) 2 168.507 172.361 340.868 130.477 249.626 380.103 Financial Assets Held For Trading 168.507 172.361 340.868 130.477 249.626 380.103 Public Debt Securities 4.880 75 4.955 4.658 0 4.658 Equity instruments Derivatives Classified As Financial Assets Held For Trading 163.627 172.286 335.913 125.819 249.626 375.445 Other Securities Financial Assets Designated at Fair Value Through Profit or Loss Public Debt Securities Equity instruments Loans Other Securities BANKS 3 254.840 12.798 267.638 15.360 48.093 63.453 RECEIVABLES FROM MONEY MARKETS 0 0 0 62.895 191.138 254.033 Receivables From Interbank Money Markets 0 0 0 0 191.138 191.138 Receivables From BIST Takasbank Money Market 0 0 0 62.895 0 62.895 Receivables From Reverse Repo Transactions AVAILABLE FOR SALE FINANCIAL ASSETS (Net) 4 1.622.187 1.032.636 2.654.823 2.050.318 1.020.104 3.070.422 Equity instruments 35.624 22.376 58.000 30.091 18.582 48.673 Public Debt Securities 1.439.729 1.009.551 2.449.280 1.823.078 967.854 2.790.932 Other Securities 146.834 709 147.543 197.149 33.668 230.817 LOANS AND RECEIVABLES 5 3.376.521 16.177.085 19.553.606 2.595.797 14.722.796 17.318.593 Loans and Receivables 3.376.521 16.177.085 19.553.606 2.595.797 14.722.796 17.318.593 Loans to Bank"s Risk Group 259.397 181.398 440.795 245.062 212.410 457.472 Public Debt Securities Other 3.117.124 15.995.687 19.112.811 2.350.735 14.510.386 16.861.121 Non-performing Loans 51.973 1.164 53.137 47.077 1.362 48.439 Specific Provisions (-) -51.973-1.164-53.137-47.077-1.362-48.439 FACTORING RECEIVABLES HELD TO MATURITY INVESTMENTS (Net) 6 1.239.812 185.774 1.425.586 1.188.990 186.739 1.375.729 Public Debt Securities 1.239.812 185.774 1.425.586 1.188.990 186.739 1.375.729 Other Securities INVESTMENTS IN ASSOCIATES (Net) 7 251.252 0 251.252 222.908 0 222.908
Associates Accounted for Using Equity Method Unconsolidated Associates 251.252 0 251.252 222.908 0 222.908 Financial Associates 249.697 0 249.697 221.353 0 221.353 Non-Financial Associates 1.555 0 1.555 1.555 0 1.555 INVESTMENTS IN SUBSIDIARIES (Net) 8 126.797 0 126.797 129.363 0 129.363 Unconsolidated Financial Subsidiaries 125.418 0 125.418 127.984 0 127.984 Unconsolidated Non-Financial Subsidiaries 1.379 0 1.379 1.379 0 1.379 JOINTLY CONTROLLED PARTNERSHIPS (JOINT VENTURES) ( Net) Jointly Controlled Partnerships Accounted for Using Equity Method Unconsolidated Jointly Controlled Partnerships (Joint Ventures) 9 Financial Joint Ventures Non-Financial Joint Ventures RECEIVABLES FROM LEASING TRANSACTIONS 10 0 32.740 32.740 0 3.792 3.792 Finance lease receivables 0 38.679 38.679 0 4.393 4.393 Operating Lease Receivables Other Unearned Income (-) 0-5.939-5.939 0-601 -601 DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW HEDGES 11 0 14.387 14.387 0 272 272 Fair Value Hedges 0 14.387 14.387 0 272 272 Cash Flow Hedges Hedge of Net Investments In A Foreign Operation TANGIBLE ASSETS (Net) 12 49.934 0 49.934 51.112 0 51.112 INTANGIBLE ASSETS AND GOODWILL (Net) 13 1.046 0 1.046 949 0 949 Goodwill Other 1.046 0 1.046 949 0 949 INVESTMENT PROPERTY (Net) 14 TAX ASSETS 15 17.625 0 17.625 14.195 0 14.195 Current tax assets Deferred Tax Asset 17.625 0 17.625 14.195 0 14.195 NON-CURRENT ASSETS OR DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE FROM DISCONTINUED OPERATIONS (Net ) 16 Held for Sale Non-Current Assets From Discontinued Operations OTHER ASSETS 17 66.010 161.006 227.016 61.734 276.841 338.575 TOTAL ASSETS 7.184.921 18.608.726 25.793.647 6.685.401 17.316.172 24.001.573 LIABILITY AND EQUITY ITEMS DEPOSITS 1 Deposits from the Bank"s Risk Group Other DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING 2 122.940 145.014 267.954 110.645 210.003 320.648 LOANS RECEIVED 3 190.506 16.178.076 16.368.582 100.083 15.740.884 15.840.967 MONEY MARKET FUNDS 696.787 98.727 795.514 844.500 60.998 905.498 Funds From Interbank Money Market 103.000 0 103.000 610.144 0 610.144 Funds From Takasbank Money Market Funds Provided Under Repurchase Agreements 593.787 98.727 692.514 234.356 60.998 295.354 MARKETABLE SECURITIES (Net) 3 0 3.510.152 3.510.152 0 3.486.732 3.486.732 Bills
Asset-backed Securities Bonds 0 3.510.152 3.510.152 0 3.486.732 3.486.732 FUNDS 1.722 24.126 25.848 1.511 3.806 5.317 Borrower funds 1.722 24.126 25.848 1.511 3.806 5.317 Other MISCELLANEOUS PAYABLES 3.303 58.138 61.441 3.868 73.329 77.197 OTHER LIABILITIES 4 99.046 8.371 107.417 96.608 133 96.741 FACTORING PAYABLES LEASE PAYABLES 5 Finance Lease Payables Operating Lease Payables Other Deferred Finance Lease Expenses (-) DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW HEDGES 6 0 30.916 30.916 0 51.433 51.433 Fair Value Hedges 0 30.916 30.916 0 51.433 51.433 Cash Flow Hedges Foreign Net Investment Hedges PROVISIONS 7 307.098 0 307.098 278.392 0 278.392 General Loan Loss Provisions 201.225 0 201.225 178.463 0 178.463 Provision for Restructuring Reserves for Employee Benefits 11.290 0 11.290 9.346 0 9.346 Insurance Technical Reserves (Net) Other provisions 94.583 0 94.583 90.583 0 90.583 TAX LIABILITIES 8 50.457 0 50.457 10.309 0 10.309 Current tax liabilities 50.457 0 50.457 10.309 0 10.309 Deferred tax liabilities LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net) 9 Held For Sale Related to Discontinued Operations SUBORDINATED DEBT 10 0 1.086.704 1.086.704 0 0 0 EQUITY 3.169.753 11.811 3.181.564 2.955.113-26.774 2.928.339 Issued capital 11 2.400.000 0 2.400.000 2.050.000 0 2.050.000 Capital Reserves 45.891 11.811 57.702 29.784-26.774 3.010 Equity Share Premiums Share Cancellation Profits Marketable Securities Value Increase Funds 11 10.412 11.811 22.223-5.695-26.774-32.469 Tangible Assets Revaluation Reserve 11 34.702 0 34.702 34.702 0 34.702 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 777 0 777 777 0 777 Profit Reserves 432.528 0 432.528 398.884 0 398.884 Legal Reserves 11 238.854 0 238.854 213.923 0 213.923 Statutory Reserves 75.641 0 75.641 75.641 0 75.641 Extraordinary Reserves 11 115.113 0 115.113 106.400 0 106.400 Other Profit Reserves 2.920 0 2.920 2.920 0 2.920
Profit or Loss 291.334 0 291.334 476.445 0 476.445 Prior Years' Profit/Loss Current Period Net Profit Or Loss 291.334 0 291.334 476.445 0 476.445 Non-controlling Interests TOTAL EQUITY AND LIABILITIES 4.641.612 21.152.035 25.793.647 4.401.029 19.600.544 24.001.573
OFF-BALANCE SHEET ITEMS Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 30.06.2017 Previous Period 31.12.2016 TL FC Total TL FC Total STATEMENT OF OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET COMMITMENTS 7.580.924 36.366.455 43.947.379 7.170.085 32.061.570 39.231.655 GUARANTIES AND WARRANTIES 1 531.351 1.738.235 2.269.586 210.450 1.458.760 1.669.210 Letters of Guarantee 531.351 881.945 1.413.296 210.450 764.943 975.393 Guarantees Subject to State Tender Law Guarantees Given for Foreign Trade Operations Other Letters of Guarantee 531.351 881.945 1.413.296 210.450 764.943 975.393 Bank Acceptances 0 0 0 0 17.450 17.450 Import Letter of Acceptance 0 0 0 0 17.450 17.450 Other Bank Acceptances Letters of Credit 0 856.290 856.290 0 676.367 676.367 Documentary Letters of Credit 0 856.290 856.290 0 676.367 676.367 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 1 848.927 3.240.472 4.089.399 579.263 2.664.964 3.244.227 Irrevocable Commitments 450.364 333.858 784.222 239.369 298.218 537.587 Forward Asset Purchase Commitments 77.042 85.840 162.882 23.159 55.320 78.479 Time Deposit Purchase and Sales Commitments Share Capital Commitments to Associates and Subsidiaries 0 72.511 72.511 0 68.367 68.367 Loan Granting Commitments Securities Issue Brokerage Commitments Commitments for Reserve Requirements Commitments for Cheque Payments 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 373.322 175.507 548.829 216.210 174.531 390.741 Revocable Commitments 398.563 2.906.614 3.305.177 339.894 2.366.746 2.706.640 Revocable Loan Granting Commitments 398.563 2.906.614 3.305.177 339.894 2.366.746 2.706.640 Other Revocable Commitments DERIVATIVE FINANCIAL INSTRUMENTS 2 6.200.646 31.387.748 37.588.394 6.380.372 27.937.846 34.318.218 Derivative Financial Instruments Held For Hedging 0 9.877.050 9.877.050 0 7.747.800 7.747.800 Fair Value Hedges 0 9.877.050 9.877.050 0 7.747.800 7.747.800 Cash Flow Hedges Hedges of Net Investment in Foreign Operations Derivative Financial Instruments Held For Trading 6.200.646 21.510.698 27.711.344 6.380.372 20.190.046 26.570.418 Forward Foreign Currency Buy or Sell Transactions 1.011.190 1.077.761 2.088.951 249.785 881.330 1.131.115 Forward Foreign Currency Buying Transactions 505.331 539.308 1.044.639 126.329 441.469 567.798 Forward Foreign Currency Sale Transactions 505.859 538.453 1.044.312 123.456 439.861 563.317 Currency and Interest Rate Swaps 2.478.598 17.173.010 19.651.608 2.891.385 15.498.438 18.389.823 Currency Swap Buy Transactions 684.975 2.886.401 3.571.376 954.500 2.939.433 3.893.933 Currency Swap Sell Transactions 1.755.823 1.666.695 3.422.518 1.896.061 1.826.119 3.722.180 Interest Rate Swap Buy Transactions 18.900 6.309.957 6.328.857 20.412 5.366.443 5.386.855 Interest Rate Swap Sell Transactions 18.900 6.309.957 6.328.857 20.412 5.366.443 5.386.855 Currency, Interest Rate and Securities Options 2.710.858 3.147.944 5.858.802 3.239.202 3.692.734 6.931.936 Currency Options Buy Transactions 1.355.929 1.573.972 2.929.901 1.619.601 1.846.367 3.465.968 Currency Options Sell Transactions 1.354.929 1.573.972 2.928.901 1.619.601 1.846.367 3.465.968 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 0 111.983 111.983 0 117.544 117.544 CUSTODY AND PLEDGES RECEIVED 51.661.963 196.063.716 247.725.679 42.733.558 190.380.447 233.114.005 ITEMS HELD IN CUSTODY 457.201 186.593 643.794 239.987 130.993 370.980 Customer Fund and Portfolio Balances Securities Held in Custody 31.237 186.593 217.830 34.244 130.993 165.237 Cheques Received for Collection Commercial Notes Received for Collection Other Assets Received for Collection Securities that will be Intermediated to Issue Other Items Under Custody Custodians 425.964 0 425.964 205.743 0 205.743 PLEDGED ITEMS 38.654.515 114.351.175 153.005.690 31.660.545 112.960.070 144.620.615 Securities 450.941 8.232.277 8.683.218 450.941 7.564.328 8.015.269 Guarantee Notes 106.771 2.132.544 2.239.315 96.871 2.041.938 2.138.809 Commodity Warrant Real Estate 837.855 30.735.049 31.572.904 428.385 29.854.058 30.282.443 Other Pledged Items 37.258.948 73.251.305 110.510.253 30.684.348 73.499.746 104.184.094
Depositories Receiving Pledged Items ACCEPTED BILL, GUARANTIES AND WARRANTEES 12.550.247 81.525.948 94.076.195 10.833.026 77.289.384 88.122.410 TOTAL OFF-BALANCE SHEET ACCOUNTS 59.242.887 232.430.171 291.673.058 49.903.643 222.442.017 272.345.660
Income Statement Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 01.01.2017-30.06.2017 Previous Period 01.01.2016-30.06.2016 Current Period 3 Months 01.04.2017-30.06.2017 Previous Period 3 Months 01.04.2016-30.06.2016 Income Statement INCOME AND EXPENSE ITEMS INTEREST INCOME 1 825.515 646.461 430.121 317.971 Interest Income on Loans 587.217 379.926 305.030 194.512 Interest Income on Reserve Deposits 2.284 1.735 1.351 891 Interest Income on Banks 14.439 3.322 9.710 2.744 Interest Income on Money Market Placements 35.147 89.838 21.611 45.336 Interest Income on Marketable Securities Portfolio 185.108 171.226 91.703 74.242 Financial Assets Held for Trading 344 1.055 111 432 Financial Assets Designated At Fair Value Through Profit and Loss 0 0 0 0 Financial Assets Available for Sale 112.996 130.769 54.901 60.943 Held to Maturity Investments 71.768 39.402 36.691 12.867 Finance Lease Income 460 1 346 1 Other Interest Income 860 413 370 245 INTEREST EXPENSES 2-361.026-275.014-189.195-141.927 Interest Expenses on Deposits 0 0 0 0 Interest Expenses on Funds Borrowed -145.921-101.986-71.981-53.691 Interest Expenses on Money Market Funds -98.132-114.756-51.053-56.409 Interest Expenses on Securities Issued -116.484-58.189-65.931-31.790 Other Interest Expense -489-83 -230-37 NET INTEREST INCOME OR EXPENSE 464.489 371.447 240.926 176.044 NET FEE AND COMMISSION INCOME OR EXPENSES 5.829 2.611 3.599 1.190 Fees and Commissions Received 9.295 6.127 5.328 3.027 From Noncash Loans 8.068 5.604 5.141 2.859 Other 1.227 523 187 168 Fees and Commissions Paid -3.466-3.516-1.729-1.837 Paid for Noncash Loans -369-39 -235-19 Other -3.097-3.477-1.494-1.818 DIVIDEND INCOME 3 18.001 30.102 14.909 20.777 TRADING INCOME OR LOSS (Net) 4-24.089-35.985-23.041-23.358 Gains (Losses) Arising from Capital Markets Transactions 2.352 5.395 1.871 1.786 Gains (Losses) Arising From Derivative Financial Transactions -161.800-142.531-155.725-56.758 Foreign Exchange Gains or Losses 135.359 101.151 130.813 31.614 OTHER OPERATING INCOME 5 1.488 13.396-421 3.620 TOTAL OPERATING INCOME (EXPENSE) 465.718 381.571 235.972 178.273 PROVISION FOR LOSSES ON LOANS AND OTHER RECEIVABLES (-) 6-33.994-16.822-12.893-3.736 OTHER OPERATING EXPENSES (-) 7-67.328-60.190-33.239-32.078 NET OPERATING INCOME (LOSS) 364.396 304.559 189.840 142.459 AMOUNT IN EXCESS RECORDED AS GAIN AFTER MERGER 0 0 0 0 PROFIT (LOSS) FROM COMPANIES ACCOUNTED FOR USING EQUITY METHOD 0 0 0 0 NET MONETARY POSITION GAIN (LOSS) 0 0 0 0 PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX 364.396 304.559 189.840 142.459 TAX PROVISION FOR CONTINUING OPERATIONS (+/-) 9-73.062-55.383-39.268-25.607 Current Tax Provision -86.898-72.482-44.499-36.472 Deferred Tax Provision 13.836 17.099 5.231 10.865 NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS 291.334 249.176 150.572 116.852 INCOME ON DISCONTINUED OPERATIONS 0 0 0 0 Income on Assets Held for Sale 0 0 0 0 Gain on Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) 0 0 0 0 Other Income on Discontinued Operations 0 0 0 0 EXPENSES ON DISCONTINUED OPERATIONS (-) 0 0 0 0 Expense on Assets Held for Sale 0 0 0 0 Loss on Sale of Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) 0 0 0 0 Other Expenses on Discontinued Operations 0 0 0 0
PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX 0 0 0 0 TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) 0 0 0 0 Current Tax Provision 0 0 0 0 Deferred Tax Provision 0 0 0 0 NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS 0 0 0 0 NET PROFIT (LOSS) 10 291.334 249.176 150.572 116.852 Profit (Loss) Attributable to Group 291.334 249.176 150.572 116.852 Profit (loss), attributable to non-controlling interests 0 0 0 0 Profit (loss) per share Profit (Loss) per Share Profit (Loss) per Share Hisse Başına Kar (Zarar) 0,12100000 0,10400000 0,06300000 0,04900000
Statement of Income and Expense Items Accounted Under Shareholders' Equity Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 01.01.2017-30.06.2017 Previous Period 01.01.2016-30.06.2016 Current Period 3 Months 01.04.2017-30.06.2017 Previous Period 3 Months 01.04.2016-30.06.2016 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 52.237 80.693 TANGIBLE ASSETS REVALUATION DIFFERENCES 0 0 INTANGIBLE ASSETS REVALUATION DIFFERENCES 0 0 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 1.363 81 0 0 0 0 0 0 11.498 41.912 DEFERRED TAX RELATED TO VALUATION DIFFERENCES -10.406-15.479 NET INCOME OR EXPENSE DIRECTLY ACCOUNTED UNDER SHAREHOLDERS' EQUITY 54.692 107.207 PROFIT (LOSS) 291.334 249.176 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 24 1.884 0 0 0 0 Other 291.310 247.292 TOTAL PROFIT OR LOSS ACCOUNTED FOR THE PERIOD 346.026 356.383
Statement of Cash Flow Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Current Period 01.01.2017-30.06.2017 Previous Period 01.01.2016-30.06.2016 Statement of Cash Flow CASH FLOWS FROM USED IN BANKING OPERATIONS Operating Profit Before Changes in Operating Assets and Liabilities 287.103 312.948 Interest Received 782.063 621.747 Interest Paid -403.855-153.306 Dividends received 3.270 9.479 Fees and Commissions Received 9.295 6.127 Other Gains 4.039 19.082 Collections from Previously Written Off Loans and Other Receivables 199 12.064 Cash Payments to Personnel and Service Suppliers -44.945-39.781 Taxes Paid -47.593-77.910 Other -15.370-84.554 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 -1.940.745-799.594-297 2.610 0 0 Net (Increase) Decrease in Due From Banks 0 0 Net (Increase) Decrease in Loans -1.688.063-629.194 Net (Increase) Decrease in Other Assets -89.291 78.789 Net Increase (Decrease) in Bank Deposits 0 0 Net Increase (Decrease) in Other Deposits 0 0 Net Increase (Decrease) in Funds Borrowed -57.159-368.706 Net Increase (Decrease) in Matured Payables 0 0 Net Increase (Decrease) Other Liabilities -105.935 116.907 Net Cash Provided From Banking Operations -1.653.642-486.646 CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Net cash flows from (used in) investing activities 464.037-201.845 Tangible And Intangible Asset Purchases -882-1.171 Cash Obtained from Tangible and Intangible Asset Sales 122 203 Cash Paid for Purchase of Financial Assets Available for Sale -286.088-437.481 Cash Obtained from Sale of Financial Assets Available for Sale 751.258 236.942 Other -373-338 CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Net cash flows from (used in) financing activities 984.199 816.470 Cash Obtained from Loans and Securities Issued 1.077.000 878.309 Cash Outflow Arised From Loans and Securities Issued 0 0 Equity Instruments Issued 0 0 Dividends paid -92.801-61.839 Payments of finance lease liabilities 0 0 Other 0 0 Effect of Change in Foreign Exchange Rate on Cash and Cash Equivalents 12-3.055 Net Increase (Decrease) in Cash and Cash Equivalents -205.394 124.924 Cash and Cash Equivalents at Beginning of the Period 481.913 1.652.278 Cash and Cash Equivalents at End of the Period 276.519 1.777.202
Statement of Changes in Equity Presentation Currency Nature of Financial Statements 1.000 TL Unconsolidated Footnote Reference Issued Capital Issued Capital Inflation 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 Interests Non-controlling Interests Total Equity Statement of Changes in Equity Statement of Changes in Equity Previous Period 01.01.2016-30.06.2016 Equity at beginning of period 1.750.000 57 0 0 192.634 75.641 82.703 2.844 0 406.845-53.345 31.348 0 0 0 2.488.727 0 2.488.727 Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance 1.750.000 57 0 0 192.634 75.641 82.703 2.844 0 406.845-53.345 31.348 0 0 0 2.488.727 0 2.488.727 CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds 0 0 0 0 104.698 0 0 0 0 104.698 0 104.698 Hedge Reserves (Effective Portion) Cash Flow Hedges Net Foreign Investment Hedges Tangible Assets Revaluation Reserve 0 0 0-20 0 2 0 Intangible Assets Revaluation Reserve Bonus Shares Obtained from Associates, Subsidiaries and Jointly Controlled Entities (Joint Ventures) Translation Differences 0 0 0 0 2.433 0 0 0 0 2.433 0 2.433 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 300.00 0 0 0-300.00 0 0 0 Cash Increase Capital Increase Through Internal Reserves 300.00 0 0 0-300.00 0 0 0 Share Issuance Premium Share Cancellation Profit Issued Capital Inflation Adjustment Difference Other 0 76 0 76 0 76 Profit (loss) for the Period 0 0 249.176 249.176 0 249.176 Profit Distributions 0 0 0 0 21.289 0 23.697 0 0-106.825 0 0 0 0 0-61.839 0-61.839 Dividends Paid 0 0 0-61.839 0 0 0 0 0-61.839 0-61.839 Transfers To Reserves 0 0 0 0 21.289 0 23.697 0 0-44.986 0 0 Other Equity at end of period 2.050.000 57 0 0 213.923 75.641 106.400 2.920 249.176 0 53.786 31.368 0 0 0 2.783.271 0 2.783.271 Statement of Changes in Equity Statement of Changes in Equity Current Period 01.01.2017-30.06.2017 Equity at beginning of period 2.050.000 777 0 0 213.923 75.641 106.400 2.920 0 476.445-32.469 34.702 0 0 0 2.928.339 0 2.928.339 Adjustments Related to TMS 8 Effect Of Corrections Effect Of Changes In Accounting Policy Adjusted Beginning Balance 2.050.000 777 0 0 213.923 75.641 106.400 2.920 0 476.445-32.469 34.702 0 0 0 2.928.339 0 2.928.339 CHANGES IN THE PERIOD Increase/Decrease due to Mergers Marketable Securities Value Increase Funds 0 0 0 0 53.329 0 0 0 0 53.329 0 53.329 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 0 0 0 0 1.363 0 0 0 0 1.363 0 1.363 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 350.00 0 0 0-350.00 0 0 0 Cash Increase Capital Increase Through Internal Reserves 350.00 0 0 0-350.00 0 0 0 Share Issuance Premium Share Cancellation Profit Issued Capital Inflation Adjustment Difference Other Profit (loss) for the Period 0 0 291.334 291.334 0 291.334 Profit Distributions 0 0 0 0 24.931 0 8.713 0 0-126.445 0 0 0 0 0-92.801 0-92.801
Dividends Paid 0 0 0-92.801 0 0 0 0 0-92.801 0-92.801 Transfers To Reserves 0 0 0 0 24.931 0 8.713 0 0-33.644 0 0 Other Equity at end of period 2.400.000 777 0 0 238.854 75.641 115.113 2.920 291.334 0 22.223 34.702 0 0 0 3.181.564 0 3.181.564