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176 A&T BANK ANNUAL REPORT 2015
CONVENIENCE TRANSLATION OF PUBLICLY ANNOUNCED UNCONSOLIDATED FINANCIAL STATEMENTS ORIGINALLY ISSUED IN TURKISH, SEE NOTE I OF SECTION THREE
ARAP TÜRK BANKASI ANONİM ŞİRKETİ
SATEMENT OF RECOGNIZED INCOME AND EXPENSE IN CONSOLIDATED
SHAREHOLDERS’ EQUITY FOR THE PERIOD ENDED 31 DECEMBER 2015
(THOUSANDS OF TURKISH LIRA)
Audited
Audited
STATEMENT OF INCOME AND EXPENSE ITEMS ACCOUNTED IN
SHAREHOLDERS’ EQUITY
CURRENT
PERIOD
(01/01/2015-
31/12/2015)
PRIOR
PERIOD
(01/01/2014-
31/12/2014)
I.
MARKET VALUE GAINS ON AVAILABLE FOR SALE ASSETS ACCOUNTED
UNDER "SECURITIES VALUE INCREASE FUND"
-
-
II.
REVALUATION SURPLUS ON TANGIBLE ASSETS
-
-
III.
REVALUATION SURPLUS ON INTANGIBLE ASSETS
-
-
IV.
TRANSLATION DIFFERENCES FOR TRANSACTIONS IN FOREIGN
CURRENCIES
-
-
V.
GAIN/LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW
HEDGES (effective portion)
-
-
VI.
GAIN/LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR HEDGES OF
NET INVESTMENT (effective portion)
-
-
VII.
EFFECTS OF CHANGES IN ACCOUNTING POLICIES AND CORRECTIONS
-
-
VIII. OTHER INCOME/EXPENSE ITEMS ACCOUNTED UNDER SHAREHOLDERS'
EQUITY AS PER TAS
(596)
(383)
IX.
DEFERRED TAXES ON VALUE INCREASES/DECREASES
119
77
X.
NET INCOME/EXPENSE ITEMS ACCOUNTED DIRECTLY UNDER
SHAREHOLDERS' EQUITY (I+II+…+IX)
(477)
(306)
XI.
CURRENT PERIOD PROFIT/LOSSES
72.493
72.127
11.1 Net changes in fair value of securities (transferred to income statement)
-
-
11.2 Gains/losses on hedges of cash flow hedges, reclassified and recorded in
income statement
-
-
11.3 Gains/losses on hedges of net investment in foreign operations, reclassified
and recorded in income statement
-
-
11.4 Other
72.493
72.127
XII. TOTAL PROFIT/LOSS ACCOUNTED FOR THE CURRENT PERIOD (X±XI)
72.016
71.821
The accompanying notes are an integral part of these unconsolidated financial statements.