A&T BANK 2014 Faaliyet Raporu

General Information

Corporate Management

Financial Information

Arap Türk Bankası Anonim Şirketi

Statement of Changes In Unconsolidated Shareholders’ Equity

for the Period Ended 31 December 2014

(Thousands of Turkish Lira)

STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY Footnotes

Paid-in

Capital

Capital Reserves

from Inflation

Adjustments

to Paid in Capital

premium

Cancellation

Profits

Legal

Reserves

Status

Reserves

Extraordinary

Reserves

Other

Reserves

Current Period

Net Profit/

Loss

Prior Period

Net Profit/

Loss

Securities

Value

Increase

Fund

Revaluation

Surplus on

Tangible and

Intangible

Assets

Bonus

of Equity

Participations

Hedging

Reserves

Accu. Rev.

Surp. on

Assets Held

for Sale and

Assets of

Discont. Op.s

Total

Shareholders’

Equity

PRIOR PERIOD (31/12/2013)

Balances at the beginning of the period

240.000

9.096

6.214

59.625

97.742

412.677

II.

Corrections made as per TAS 8

- (1.075)

1.075

2,1 Effectsofcorrections

2,2 Effectsofchanges inaccountingpolicies (1)

- (1.075)

1.075

III.

Adjusted balances at the beginning of the period (I+II)

240.000

9.096

6.214

- (1.075)

59.625

98.817

412.677

Changesduring theperiod

IV.

Mergers

Securities Value Increase Fund

VI.

Hedges for Risk Management

6,1 NetCashFlowHedges

6,2 NetForeign InvestmentHedges

VII.

Revaluation surplus on tangible assets

VIII.

Revaluation surplus on intangible assets

IX.

Bonus shares of associates, subsidiaries and joint ventures

Foreign exchange differences

XI.

Changes resulted from disposal of assets

XII.

Changes resulted from reclassification of assets

XIII.

Effect of change in equities of associates on Bank’s Equity

XIV.

Capital increase

14,1 Cash

14,2 Internalsources

XV.

Share issuance

XVI.

Share cancellation profits

XVII. Capital Reserves From Inflation Adjustments To Paid-in

Capital

XVIII. Others

- (289)

(289)

XIX.

Current Period Net Profit

49.590

XX.

Profit distribution

2.916

(59.625)

56.708

(1)

20.1 Dividendsdistributed

20.2 Transfers toReserves

2.916

(59.625)

56.708

(1)

20.3 Others

Balances at end of period (III+IV+…...+XIV+XV+XVI)

240.000

9.096

9.130

- (1.364)

49.590

155.525

461.977

CURRENT PERIOD (31/12/2014)

Balances at end of prior period

240.000

9.096

9.130

- (1.364)

49.590

155.525

461.977

Changeswithin theperiod

II.

Mergers

III.

Securities Value Increase Fund

IV.

Hedges for Risk Management

4.1 NetCashFlowHedges

4.2 NetForeign InvestmentHedges

Revaluation surplus on tangible assets

VI.

Revaluation surplus on intangible assets

VII.

Bonus shares of associates, subsidiaries and joint ventures

VIII.

Foreign exchange differences

IX.

Changes resulted from disposal of assets

Changes resulted from reclassification of assets

XI.

Effect of change in equities of associates on Bank’s Equity

XII.

Capital increase

200.000

(9.096)

- (190.904)

12.1 Cash

12.2 Internalsources

200.000

(9.096)

- (190.904)

XIII.

Share issuance

XIV.

Share cancellation profits

XV.

Capital Reserves From Inflation Adjustments To Paid-in

Capital

XVI. Others

- (296)

(296)

XVII. Current Period Net Profit

70.506

XVIII. Profit distribution

2.533

(49.590)

47.057

18.1 Dividendsdistributed

18.1 Transfers to legal reserves

2.533

(49.590)

47.057

18.3 Others

Balances at end of the period (I+II+III+...+XVI+XVII+XVIII)

440.000

- 11.663

- (1.660)

70.506

11.678

532.187

(1)

Updated TAS 19-Standard of Employee Benefits came into force as the date of 1 January 2013. Changes brought by the standard must be applied retrospectively. In this context, respectively,

actuarial gain/loss is amounting to TL 1,660 as of 31 December 2014 and TL 1,364 as of 31 December 2013 has been accounted under the “Other reserves” and profit of the related period has risen

at the same rate.

The accompanying notes are an integral part of these unconsolidated financial statements.