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222 A&T BANK ANNUAL REPORT 2015
ARAP TÜRK BANKASI ANONİM ŞİRKETİ
NOTES TO CONSOLIDATED 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
The interest rate risk of the banking book items
The nature of interest rate risk which banking books and early repayment of loans and measurement frequency of interest
rate risk with significant assumptions including related to the movement deposits except time deposit
The interest rate sensitivity of assets, liabilities and off-balance sheet items of the Parent Bank are considered taking into
account the developments in the market by Asset-Liability Committee.
The interest rate risk of the banking book items measurement is included The Parent Bank’s interest rate positions which
is defined as banking accounts created and performed relevant re-pricing and maturity data take into account.
The interest rate sensitivity of assets and liabilities cash flows calculated present values using yield curves which
generated using market interest rates.
The interest rate risk of the banking book items is measured legally in accordance with the “Regulation on Measurement
and Assessment of Standard Shock Method on the interest rate risk arising from banking accounts”, published in the
Official Gazette numbered 28034 and dated 23 August 2011, and this legal limit is monitored and reported monthly,
based on this measurement. The Bank maintains its capital proportionally with the interest rate risk arising from banking
accounts.
The interest rate risks of financial instruments on trading portfolio are considered within the scope of the market risk.
The economic value differences that will be occurred due to fluctuations on interest rates with the Regulation on Standard
Shock Method on the interest rate risk arising from banking accounts
Current Period
Currency
Applied Shock
(+/- x basis point)
Revenue/ Loss
Revenue/Shareholders’
Equity
Loss/ Shareholders’ Equity
TRY
500
(9,161)
(1.46)%
(400)
11,257
1.79%
EURO
200
28,764
4.59%
(200)
(82,964)
(13.22)%
USD
200
14,252
2.27%
(200)
(39,310)
(6.27)%
Total (For negative shocks)
(111,017)
(17.70)%
Total (For positive shocks)
33,855
5.40%