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SECTION ONE
General Information About The Parent Bank
Page
I.
Parent Bank’s date of establishment, beginning statute, its history regarding changes on its statute
169
II.
Parent Bank’s share capital structure, shareholders directly or indirectly, alone or together holding the management and control of the bank,
related changes within the year and information about the Bank’s group
169
III.
Information about the Parent Bank’s chairman and members of board of directors, members of audit committee, general manager and assistant
general managers and their qualifications, related changes within the year and their shares at the bank
169-170
IV.
Information on people and entities who have qualified share in the Parent Bank
170
V.
Information about the services and nature of activities of the Parent Bank
170
VI.
Differences between The Communique on Preparation of Consolidated Financial Statements of Banks and Turkish Accounting Standards and short
explanation about the entities subject to full consolidation or proportional consolidation and entities which are deducted from equity or
entities which are not included in these three methods
170
VII.
The existing or potential, actual or legal obstacles on the transfer of shareholders’ equity between the Parent Bank and its subsidiaries or the
reimbursement of liabilities
170
SECTION TWO
Consolidated Financial Statements
I.
Consolidated Balance Sheet (Statement of Financial Position)
172-173
II.
Statement of Consolidated Off Balance Sheet Items
174
III.
Statement of Consolidated Income
175
IV.
Statement of Recognized Income and Expense In Consolidated Shareholders’ Equity
176
V.
Statement of Changes in Consolidated Shareholders’ Equity
177
VI.
Statement of Consolidated Cash Flow
178
VII.
Statement of Consolidated Profit Distribution
179
SECTION THREE
Explanations on Accounting Policies
I.
Explanation for basis of presentation and footnotes
180
II.
Information on strategy for the use of financial instruments and foreign currency transactions
180-181
III.
Information on consolidated associates and subsidiaries
181
IV.
Information on forward transactions, options and derivative instruments
181-182
V.
Information on interest income and expense
182
VI.
Information on fees and commission
182
VII.
Information on financial assets
182-183
VIII.
Information on impairment of financial assets
183
IX.
Information on offsetting financial instruments
184
X.
Information on sale and repurchase agreements and lending of financial assets
184
XI.
Information on assets held for sale and discontinued operations
184
XII.
Information on goodwill and other intangible assets
184
XIII.
Information on tangible assets
185
XIV.
Information on leasing activities
185-186
XV.
Information on provisions, contingent liabilities and contingent assets
186
XVI.
Information on liabilities regarding employee benefits
186-187
XVII. Information on tax applications
187-188
XVIII. Additional information on borrowings
188
XIX.
Information on share issuances
188
XX.
Information on bills of exchanges and acceptances
188
XXI.
Information on government incentives
189
XXII. Information on segment reporting
189
XXIII. Other disclosures
189
SECTION FOUR
Information on the Consolidated Financial Position of the Group
I.
Information on consolidated capital adequacy ratio
190-198
II.
Information on consolidated credit risk
198-211
III.
Information on consolidated market risk
212-215
IV.
Information related to value at operational risk
216
V.
Information on consolidated foreign currency exchange rate risk
216-218
VI.
Information on consolidated interest rate risk
218-223
VII.
Information on stock position risk
223
VIII
Consolidated liquidity risk management and liquidity coverage ratio
223-233
IX Information on fair values of financial assets and liabilities
233-235
X Information on consolidated business segments
235-236
SECTION FIVE
Information on Disclosures and Footnotes of Consolidated Financial Statements
I.
Information on disclosures and footnotes of assets
237-252
II.
Information and disclosures related to liabilities
252-259
III.
Information and disclosures related to off-balance sheets
259-262
IV.
Information and footnotes related to statement of income
262-267
V.
Informatıon and disclosures related to statement of changes in shareholders equity
267-268
VI.
Information and footnotes related to cash flow statement
268-269
VII.
Information on the bank’s risk group
269-270
VIII.
Domestic, foreign and off shore branches or investments and foreign representative offices
271
SECTION SIX
Other Disclosures and Footnotes
I.
Other Information on Group’s Operations
271
II.
Information on events after the balance sheet date
271
SECTION SEVEN
Independent Auditors’s Report
I.
Information on independent auditor’s report
272
II.
Information and footnotes prepared by the independent auditor
272