Basic HTML Version
93
CONVENIENCE TRANSLATION OF PUBLICLY ANNOUNCED UNCONSOLIDATED FINANCIAL
STATEMENTS ORIGINALLY ISSUED IN TURKISH, SEE NOTE I OF SECTION THREE
4
GENERAL INFORMATION
50
CORPORATE MANAGEMENT
67
FINANCIAL INFORMATION
A&T BANK 2013 ANNUAL REPORT
ARAP TÜRK BANKASI A.Ş.
STATEMENT OF CHANGES IN UNCONSOLIDATED
SHAREHOLDERS’ EQUITY FOR THE PERIOD ENDED
31 DECEMBER 2013
(Thousands of Turkish Lira)
STATEMENT OF CHANGES IN
SHAREHOLDERS’ EQUITY
Footnotes
Paid-in
Capital
Capital
Reserves
from Inflation
Adjustments to
Paid in Capita
Share
premium
Share
Cancellation
Profits
Legal
Reserves
Status
Reserves
Extraordinary
Reserves
Other
Reserves
Current
Period Net
Profit/Loss
Prior
Period Net
Profit/Loss
Securities
Value Increase
Fund
Revaluation
Surplus on
Tangible and
Intangible
Assets
Bonus Shares
of Equity
Participations
Hedging
Reserves
Accu. Rev.Surp.
on Assets Held
for Sale and
Assets of Discont.
Op.s
Total
Shareholders’
Equity
PRIOR PERIOD
31.12.2012
I.
Balances at the beginning of the period
240,000
9,096
-
-
3,841
-
-
-
48,095
52,945
-
-
-
-
-
353,977
II.
Corrections made as per TAS 8
-
-
-
-
-
-
-
(150)
150
-
-
-
-
-
-
-
2.1
Effects of corrections
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2.2
Effects of changes in accounting policies (1)
-
-
-
-
-
-
-
(150)
150
-
-
-
-
-
-
III.
Adjusted balances at the beginning of the
period (I+II)
240,000
9,096
-
-
3,841
-
-
(150)
48,245
52,945
-
-
-
-
-
353,977
Changes during the period
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IV.
Mergers
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
V.
Securities Value Increase Fund
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VI.
Hedges for Risk Management
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6.1
Net Cash Flow Hedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6.2
Net Foreign Investment Hedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VII.
Revaluation surplus on tangible assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VIII.
Revaluation surplus on intangible assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IX.
Bonus shares of associates, subsidiaries
and joint ventures
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
X.
Foreign exchange differences
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XI.
Changes resulted from disposal of assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XII.
Changes resulted from reclassification
of assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XIII.
Effect of change in equities of associates
on Bank's Equity
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XIV.
Capital increase
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14.1
Cash
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14.2
Internal sources
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XV.
Share issuance
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVI.
Share cancellation profits
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVII.
Capital Reserves From Inflation
Adjustments To Paid-in Capital
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVIII.
Others
-
-
-
-
-
-
-
-
(925)
-
-
-
-
-
(925)
XIX.
Current Period Net Profit
-
-
-
-
-
-
-
-
59,625
-
-
-
-
-
-
59,625
XX.
Profit distribution
-
-
-
-
2,373
-
-
(925)
(48,245)
46,797
-
-
-
-
-
-
20.1
Dividends distributed
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20.2
Transfers to Reserves
-
-
-
-
2,373
-
-
(925)
(48,245)
46,797
-
-
-
-
-
-
20.3
Others
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Balances at end of period (III+IV+…
...+XIV+XV+XVI)
240,000
9,096
-
-
6,214
-
-
(1,075)
59,625
98,817
-
-
-
-
-
412,677
CURRENT PERIOD
31.12.2013
I.
Balances at end of prior period
240,000
9,096
-
-
6,214
-
-
(1,075)
59,625
98,817
-
-
-
-
-
412,677
-
Changes within the period
-
-
-
-
-
-
-
-
-
-
II.
Mergers
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
III.
Securities Value Increase Fund
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IV.
Hedges for Risk Management
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4.1
Net Cash Flow Hedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4.2
Net Foreign Investment Hedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
V.
Revaluation surplus on tangible assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VI.
Revaluation surplus on intangible assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VII.
Bonus shares of associates, subsidiaries
and joint ventures
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VIII.
Foreign exchange differences
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IX.
Changes resulted from disposal of assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
X.
Changes resulted from reclassification
of assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XI.
Effect of change in equities of associates
on Bank's Equity
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XII.
Capital increase
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12.1
Cash
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12.2
Internal sources
-
-
-
-
-
-
-
-
-
-
XIII.
Share issuance
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XIV.
Share cancellation profits
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XV.
Capital Reserves From Inflation
Adjustments To Paid-in Capital
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVI.
Others
-
-
-
-
-
-
(289)
-
-
-
-
-
-
(289)
XVII.
Current Period Net Profit
-
-
-
-
-
-
-
-
49,590
-
-
-
-
-
-
49,590
XVIII.
Profit distribution
-
-
-
-
2,916
-
-
-
(59,625)
56,708
-
-
-
-
-
(1)
18.1
Dividends distributed
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18.2
Transfers to legal reserves
-
-
-
-
2,916
-
-
-
(59,625)
56,708
-
-
-
-
-
(1)
18.3
Others
-
-
-
-
-
-
-
-
-
-
Balances at end of the period
(I+II+III+...+XVI+XVII+XVIII)
240,000
9,096
-
-
9,130
-
-
(1,364)
49,590
155,525
-
-
-
-
-
461,977
The accompanying notes are an integral part of these unconsolidated financial statements.
(1)Updated TAS 19 - Standard of Employee Benefits came into force as the date of 1 January 2013. Changes brought by the standard must be applied retrospectively. In this context, actuarial gain/loss is amounting to TL 925 and to TL 150 as of 31 December 2012 and 31 December 2011,
respectively, has been accounted under the “Other Reserves” and profit of the related period has risen at the same rate.