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A&T BANK 2014 FAALİYET RAPORU
Convenience Translation of Publicly Announced Consolidated Fınancial
Statements Originally Issued in Turkish, See Note I of Section Three
Arap Türk Bankası A.Ş.
Notes to Consolidated Financial
Statements at 31 December 2014
(Amounts expressed in thousands of Turkish Lira (“TL”) unless otherwise stated.)
ANNU L R PORT 2014
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 of the Parent Bank are considered taking into account the
developments in the market by Asset-Liability Committee.
The interest rate risk of the banking book items measurement is included The Parent 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
Current Period-Currency
Applied Shock
(+/-x basis point)
Revenue/
Loss
Revenue/Shareholders ‘Equity
Loss/Shareholders’ Equity
TRY
500
(19,833)
(0.0356)%
(400)
34,207
0.0614%
EURO
200
36,506
0.0655%
(200)
342,112
0.6142%
USD
200
42,562
0.0764%
(200)
(333,307)
(0.5984)%
Total (For negative shocks)
43,012
0.11%
Total (For positive shocks)
59,235
0.08%
Prior Period-Currency
Applied Shock
(+/-x basis point)
Revenue/
Loss
Revenue/Shareholders ‘Equity
Loss/Shareholders’ Equity
TRY
500
(15,244)
(3.1859)%
(400)
24,528
5.1263%
EURO
200
9,143
1.9108%
(200)
(36,706)
(7.6713)%
USD
200
14,158
2.9590%
(200)
25
0.0051%
Total (For negative shocks)
(12,153)
(2.54)%
Total (For positive shocks)
8,057
1.68%