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CONVENIENCE TRANSLATION OF PUBLICLY ANNOUNCED UNCONSOLIDATED FINANCIAL
STATEMENTS ORIGINALLY ISSUED IN TURKISH, SEE NOTE I OF SECTION THREE
ARAP TÜRK BANKASI A.Ş.
STATEMENT OF RECOGNIZED INCOME AND EXPENSE IN
UNCONSOLIDATED SHAREHOLDERS’ EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2013
(Thousands of Turkish Lira)
INCOME AND EXPENSE ITEMS ACCOUNTED IN SHAREHOLDERS’ EQUITY
AUDITED
CURRENT
PERIOD
(01/01/2013-
31/12/2013)
AUDITED
PRIOR
PERIOD
(01/01/2012-
31/12/2012)
I.
MARKET VALUE GAINS AVAILABLE FOR SALE ASSETS ACCOUNTED
UNDER SECURITIES UNDER “SECURITIES VALUE INCREASE FUNDS”
-
-
II.
REVALUATION SURPLUS ON TANGIBLE ASSETS
-
-
III.
REVALUATION SURPLUS ON INTANGIBLE ASSETS
-
-
IV.
TRANSLATION DIFFERENCES FOR TRANSACTIONS
IN FOREIGN CURRENCIES
-
-
V.
GAIN/LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW
HEDGES (effective portion)
-
-
VI.
GAIN/LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR HEDGES OF
NET INVESTMENT (effective portion)
-
-
VII.
EFFECTS OF CHANGES IN ACCOUNTING POLICIES AND CORRECTIONS
-
-
VIII.
OTHER INCOME/EXPENSE ITEMS ACCOUNTED UNDER SHAREHOLDERS’
EQUITY AS PER TAS
(361)
(1,156)
IX.
DEFERRED TAXES ON VALUE INCREASES/DECREASES
72
231
X.
NET INCOME/EXPENSE ITEMS ACCOUNTED DIRECTLY UNDER
SHAREHOLDERS’ EQUITY (I+II+…+IX)
(289)
(925)
XI.
CURRENT PROFIT/LOSSES
49,590
59,625
11.1 Net changes in fair value of securities (transferred to income statement)
-
-
11.2 “Gains/losses on hedges of cash flow hedges, reclassified and recorded in income
statement “
-
-
11.3 Gains/losses on hedges of net investment in foreign operations, reclassified and
recorded in income statement
-
-
11.4 Other
49,590
59,625
XII.
TOTAL PROFIT/(LOSS) ACCOUNTED FOR THE CURRENT PERIOD (X+XI)
49,301
58,700
The accompanying notes are an integral part of these unconsolidated financial statements.