Page 65 - A&T BANK ANNUAL REPORT 2012

Page No:
SECTION ONE
General Information
I. Bank’s date of establishment, beginning statute, its history regarding changes on its statute 64
II. Bank’s share capital structure,shareholders directly or indirectly, alone or together holding the management and control of the bank,
related changes within the year and information about bank’s group 64
III. Information about the 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 bank 65
IV. Information on people and entities who have qualified share in the bank 65
V. Information about the services and nature of activities of the bank 66
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 66
VII. The existing or potential, actual or legal obstacles on the transfer of shareholder’s equity between the Bank and its subsidiaries or
thereimbursement of liabilities 66
SECTION TWO
Unconsolidated Financial Statements
I. Balance Sheet(Statement of Financial Position) 68
II. Statements of Off Balance Sheet Items 70
III. Statements of Income 71
IV. Statements of Recognized Income and Expense in Shareholders’ Equity 72
V. Statements of Changes in Shareholders’ Equity 73
VI. Statements of Cash Flows 74
VII. Statement of Profit Distribution 75
SECTION THREE
Accounting Policies
I. Explanations for basis of presentation 76
II. Information on strategy for the use of financial instruments and foreign currency transactions 76
III. Information on forward transactions, options and derivative instruments 77
IV. Information on interest income and expense 77
V. Information on fees and commission 77
VI. Information on financial assets 77
VII. Information on impairment of financial assets 77
VIII. Information on the offsetting financial instruments 77
IX. Information on sale and repurchase agreements and lending of financial assets 79
X. Information on assets held for sale and discontinued operations 79
XI. Information on goodwill and other intangible assets 80
XII. Information on tangible assets, net 80
XIII. Information on leasing activities 81
XIV. Information on provisions, contingent liabilities and contingent assets 81
XV. Information on liabilities regarding employee benefits 81
XVI. Information on tax applications 82
XVII. Additional information on borrowings 83
XVIII. Information on share issuances 83
XIX. Information on bills of exchanges and acceptances 83
XX. Information on government incentives 84
XXI. Information on segment reporting 84
XXII. Other Disclosures 84
SECTION FOUR
Information Related to the Financial Position and Risk Management
I. Information on capital adequacy ratio 85
II. Information on credit risk 88
III. Information on market risk 99
IV. Information related to value at operational risk 102
V Information on foreign currency exchange rate risk 103
VI. Information on interest rate risk 105
VII. Information on stock position risk 105
VIII. Information on liquidity risk 110
IX. Information on securization 111
X. Information on credit risk mitigation techniques 112
XI. Risk management target and policies 113
XII. Information on fair values of financial assets and liabilities 113
XIII. Activities carried out on behalf of and account of third parties, activities based on assurance 114
XIV. Information on business segments 115
SECTION FIVE
Information on Disclosures and Footnotes of Unconsolidated Financial Statements
I. Information on disclosures and footnotes of assets 116
II. Information and disclosures related to liabilities 128
III. Information and disclosures related to off-balance sheets 134
IV. Information and footnotes related to statement of income 137
V. Information and disclosures related to statement of changes in shareholders’ equity 142
VI. Information and footnotes related to cash flows statements 143
VII. Information on the bank’s risk group 144
VIII. Domestic, foreign and off-shore branches or investments and foreign representative offices 145
SECTION SIX
Other Disclosures
I. Other Information on Bank’s Operations 145
II. Information on events after the balance sheet date 145
SECTION SEVEN
Information on Independent Auditor’s Report
I. Information on independent auditor’s report 145
II. Information and footnotes prepared by the independent auditor’s report 145