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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.)
General Information
Corporate Management
Financial Information
VI. INFORMATION AND FOOTNOTES RELATED TO CASH FLOWS STATEMENT
1. Information on cash and cash equivalent assets
Balances that form the cash and cash equivalent assets, and the accounting policy used in the formation of these balances
Subject to the preparation of cash flows statements “Cash” refers to cash in vault, cash in transit, bank cheques purchased and demand
deposits in banks including Central Bank of Turkey; “Cash equivalents” refers to money market placements of original maturity less
than three months and time deposits at banks, and investments in financial securities.
Information on cash and cash equivalents at the beginning of the period
31 December 2013 31 December 2012
Cash
6,796
5,846
Cash and cash equivalents
1,240,427
1,389,178
Total
1,247,223
1,395,024
Information on cash and cash equivalents at the end of the period
31 December 2014 31 December 2013
Cash
8,373
6,796
Cash and cash equivalents
1,701,544
1,240,427
Total
1,709,917
1,247,223
1. Information on unrestricted cash and cash equivalents that is in the possession of the Group however not in the restricted
usage due to legal limitations and other reasons
The Group has no restricted cash and cash equivalents that is in the possession of the Group due to legal limitations and other reasons
(31 December 2013: None).
2. Information on the effect on cash and cash equivalent assets due to changes in other accounts in the cash flows
statement and exchange rates
The TL 31,201 (31 December 2013: TL (-) 27,281) in the “Other” account that is under the “Operational Profit Before Operations of
Banking on Assets and Liabilities” account is comprised of other operating income excluding collections from non performing loans,
other operating expense excluding personnel expenses and exchange gain/loss.
The “Net increase/decrease in other assets” account under the “Changes in assets and liabilities subject to banking activities”
amounting to TL 4,136 (31 December 2013: TL (-) 3,172 is composed of changes in fixed assets, associates, tax assets and other
assets.
The “Net increase/decrease in other debts” account under the “Changes in assets and liabilities subject to banking activities”
amounting to TL (-) 38,674 (31 December 2013:TL 48,046) is composed of changes in miscellaneous debts, other foreign resources
and tax, duty, fees and premiums payable.
Effect of Change in Foreign Exchange Rate on Cash and Cash Equivalents” is computed by TL (-) 64,071 (31December 2013: TL 115,007).