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A&T BANK ANNUAL REPORT 2014
Annual Report Compliance Opinion
CONVENIENCE TRANSLATION OF
THE REPORT ON COMPLIANCE OF ANNUAL REPORT
ORIGINALLY PREPARED AND ISSUED IN TURKISH
To the General Assembly of Shareholders of Arap Türk Bankası A.Ş. :
We have audited the compliance and consistency of the financial information included in the annual report of Arap Türk Bankası A.Ş. (“the Bank”) and its subsidiary
as of 31 December 2014 with the audited financial statements. The annual report is the responsibility of the Bank’s management. Our responsibility is to express
an opinion on the Bank’s annual report based on the independent audit, whether or not the financial information included in this annual report is consistent with the
Bank’s consolidated and unconsolidated financial statements that are subject to independent auditor’s report dated 29 January 2015 and presented fairly.
We conducted our audit in accordance with principles and procedures set out by the regulations on preparation and issuance of annual report in the Banking
Law No.5411; Independent Auditing Standards that are part of the Turkish Standards on Auditing (“ISA”) issued by the Public Oversight Accounting and Auditing
Standards Authority (“POA”) and the Article 397 of the Turkish Commercial Code No.6102. Those regulations require that we plan and perform the audit to obtain
reasonable assurance whether the financial information included in the annual report is free frommaterial errors. We believe that our audit provides a reasonable
basis for our opinion.
Based on our opinion, the financial information included in the accompanying annual report accurately reflects, in all material respects, the information regarding
the financial position of Arap Türk Bankası A.Ş. at 31 December 2014 in accordance with the principles and procedures set out by the regulations in conformity with
article 40 of the Banking Law No.5411 and includes a summary of the Board of Directors’ report and the convenience translations of independent auditor’s reports
originally issued by us in Turkish and is consistent with the convenience translations of audited financial statements originally issued in Turkish.
Other Responsibilities Arising from Regulatory Requirements
Pursuant to subparagraph 3 of Article 402 of the Turkish Commerical Code No. 6102; within the context of ISA 570 “Going Concern”, any material issue with regard
to the inability of Arap Türk Bankası A.Ş. to continue its operations for the foreseeable future, that is required to be reported has not come to our attention.
Başaran Nas Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş.
a member of PricewaterhouseCoopers
Zeynep Uras, SMMM
Partner
Istanbul, 20 February 2015