Page 111 - A&T BANK ANNUAL REPORT 2012

109 108 A&T BANK 2012 ANNUAL REPORT •
ARAP TÜRK BANKASI ANONİM ŞİRKETİ
UNCONSOLIDATED FINANCIAL REPORT
AS OF 31 DECEMBER 2012
(Currency: Thousands of Turkish Lira (“TL”) unless otherwise stated)
Convenience Translation of Consolidated Financial
Report Originally Issued in Turkish
See Note on I. in Section Three
The interest rate risk of the banking book items
The nature of interest rate risk which banking books and early repayment of loans and measurement frequency of interest
rate risk with significant assumptions including related to the movement deposits except time deposit
The interest rate sensitivity of assets, liabilities and off-balance sheet items are considered taking into account the
developments in the market by Asset-Liability Committe.
The interest rate risk of the banking book items measurement is included The Bank’s interest rate positions which is defined as
banking accounts created and performed relevant re-pricing and maturity data take into account.
The interest rate sensitivity of assets and liabilities cash flows calculated present values using yield curves which generated
using market interest rates.
The interest rate risk of the banking book items is measured legally in accordance with the “Regulation on Measurement
and Assessment of Standard Shock Method on the interest rate risk arising from banking accounts”, published in the Official
Gazette numbered 28034 and dated 23 August 2011, and this legal limit is monitored and reported monthly, based on this
measurement. The Bank maintains its capital proportionally with the interest rate risk arising from banking accounts.
The interest rate risks of financial instruments on trading portfolio are considered within the scope of the market risk.
The economic value differences that will be occurred due to fluctuations on interest rates with the Regulation on Standard
Shock Method on the interest rate risk arising from banking accounts
Currency
Applied Shock
(+/- x basis point) Revenue/ Loss
Revenue/Shareholders‘
Equity Loss/
Shareholders’ Equity
1 TRY 500 (12,926) %(3.0407)
(400) 27,261 %6.4128
2 EURO 200 (6,979) %(1.6416)
(200) 59,037 %13.8875
3 USD 200 18,858 %4.4361
(200) (136,609) %(32.1354)
Total (For negative shocks) (50,311) %(11.84)
Total (For positive shocks) (1,047) %(0.25)
VII. Information on stock position risk
Equity investment risk due from banking book
The Bank does not have equity investment risk due to subsidiary and securities issued capital which classified banking
accounts are not traded on the stock exchange.
Information on booking value, fair value and market value of equity investments
None.
Information on equity investments realized gains or losses, revaluation increases and unrealized gains or losses and
these amounts including capital contribution.
None.