ATB_FRAE_2015

158 A&T BANK ANNUAL REPORT 2015

ARAP TÜRK BANKASI ANONİM ŞİRKETİ

NOTES TO UNCONSOLIDATED FINANCIAL STATEMENTS

AT 31 DECEMBER 2015

(AMOUNTS EXPRESSED IN THOUSANDS OF TURKISH LIRA (“TL”) UNLESS OTHERWISE STATED. )

CONVENIENCE TRANSLATION OF PUBLICLY ANNOUNCED UNCONSOLIDATED FINANCIAL STATEMENTS ORIGINALLY ISSUED IN TURKISH, SEE NOTE I OF SECTION THREE

7. Information on other operating expense

Current Period

Prior Period

Personnel Expenses

48,100

42,306

Employee Termination Benefits Expense

595

690

Tangible Fixed Asset Impairment Expense

Amortization Expenses of Tangible Assets

2,320

2,779

Intangible Fixed Asset Impairment Expense

Goodwill Impairment Expense

Amortization Expenses of Intangible Assets

1,275

1,175

Shareholders Equity Procedure Applied Equity Interest Impairment Expense

Disposable Fixed Asset Impairment Expense

Amortization Expense of Assets Held for Resale

Impairment Expense related to Fixed Assets held for sale and discontinued

operations

Other Operating Expenses

11,045

10,110

Operating Lease Expenses

1,622

1,440

Maintenance Expenses

2,284

261

Advertisement Expenses

360

568

Other Expenses

6,779

7,841

Losses from sales of Assets

Other

5,925

4,901

Total

69,261

61,965

8. Information on profit/loss before taxes including profit/loss from discontinued operations

The pre-tax income amount from continued operations is TL 86,772 (31 December 2014: TL 89,389).

9. Information on tax provision related to continued operations and discontinued operations

Current period taxation benefit or charge and deferred tax benefit or charge

As of 31 December 2015, taxation charge is TL 17,299 (31 December 2014: TL 18,407 corporate tax expense) and

deferred tax income is TL 633 (31 December 2014: TL 476 as deferred tax expense).

Deferred tax charge arising from origination or reversal of temporary differences

The Bank has TL 633 as deferred tax income arising from origination of temporary differences (31 December 2014: TL

476 deferred tax expense).

Deferred tax charge/income represented in the income statement within the context of temporary difference, financial loss

and tax reduction.

The Bank has TL 633 as deferred tax income reflected in the income statement computed over temporary difference and

tax deductions and exemptions (31 December 2014: TL 476 deferred tax expense).