Page 153 - A&T BANK ANNUAL REPORT 2012

SECTION ONE
General Information Page No:
I. Parent Bank’s date of establishment, beginning statute, its history regarding changes on its statute 152
II. Parent Bank’s share capital structure, shareholders directly or indirectly, alone or together holding the management and control of the Parent
Bank, related changes within the year and information about Parent Bank’s group 152
III. Information about the Parent Bank’s chairman and members of board of directors, members of audit committee, general manager and
associate general managers and their qualifications, related changes within the year and their shares at the Parent Bank 153
IV. Information on people and entities who have qualified share in the Parent Bank 153
V. Information about the services and nature of activities of the Parent Bank 153
VI. Differences between the communiqué on preparation of consolidated financial statements of banks and Turkish Accounting Standards and
short explanation about the institutions subject to full or proportional consolidation and institutions which are deducted from equity or not
included in these three methods 154
VII. The existing or potential, actual or legal obstacles on the transfer of shareholder’s equity between the Parent Bank and its subsidiaries or the
reimbursement of liabilities 154
SECTION TWO
Consolidated Financial Statements
I. Consolidated Balance Sheet (Consolidated Statement of Financial Position) 156
II. Consolidated Statements of Off Balance Sheet Items 158
III. Consolidated Statements of Income 159
IV. Consolidated Statements of Recognized Income and Expense in Shareholders’ Equity 160
V. Consolidated Statements of Changes in Shareholders’ Equity 161
VI. Consolidated Statements of Cash Flows 162
VII. Consolidated Statement of Profit Distribution 163
SECTION THREE
Accounting Policies
I. Explanations for basis of presentation 164
II. Information on strategy for the use of financial instruments and foreign currency transactions 164
III. Information on consolidated subsidiary 165
IV. Information on forward transactions, options and derivative instruments 165
V. Information on interest income and expense 166
VI. Information on fees and commission 166
VII. Information on financial assets 166
VIII. Information on impairment of financial assets 168
IX. Information on the offsetting financial instruments 168
X. Information on sale and repurchase agreements and lending of financial assets 168
XI. Information on assets held for sale and discontinued operations 169
XII. Information on goodwill and other intangible assets 169
XIII. Information on tangible assets, net 169
XIV. Information on leasing activities 170
XV. Information on provisions, contingent liabilities and contingent assets 171
XVI. Information on liabilities regarding employee benefits 171
XVII. Information on tax applications 172
XVIII. Additional information on borrowings 173
XIX. Information on share issuances 173
XX. Information on bills of exchanges and acceptances 173
XXI. Information on government incentives 174
XXII. Information on segment reporting 174
XXIII. Other Disclosures 174
SECTION FOUR
Information Related to the Financial Position and Risk Management
I. Information on consolidated capital adequacy ratio 175
II. Information on consolidated credit risk 178
III. Information on consolidated market risk 189
IV. Information related to value at consolidated operational risk 192
V Information on consolidated foreign currency exchange rate risk 193
VI. Information on consolidated interest rate risk 195
VII. Information on stock position risk 199
VIII. Information on consolidated liquidity risk 200
IX. Information on securization 201
X. Information on credit risk mitigation techniques 202
XI. Risk management target and policies 203
XII. Information on fair values of financial assets and liabilities 203
XIII. Activities carried out on behalf of and account of third parties, activities based on assurance 204
XIV. Information on consolidated business segments 205
SECTION FIVE
Information on Disclosures and Footnotes of Consolidated Financial Statements
I. Information on disclosures and footnotes of consolidated assets 206
II. Information and disclosures related to consolidated liabilities 219
III. Information and disclosures related to consolidated off-balance sheets 225
IV. Information and footnotes related to consolidated statement of income 227
V. Information and disclosures related to consolidated statement of changes in shareholders’ equity 231
VI. Information and footnotes related to consolidated cash flows statements 232
VII. Information on the Group’s risk group 233
VIII. Domestic, foreign and off-shore branches or investments and foreign representative offices 234
SECTION SIX
Other Disclosures
I. Other Information on Parent Bank’s Operations 235
II. Information on events after the balance sheet date 235
SECTION SEVEN
Information on Independent Auditor’s Report
I. Information on independent auditor’s report 235
II. Information and footnotes prepared by the independent auditor’s report 235