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258 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

Information on deferred tax liability

The net amount of assets and liabilities that is calculated over the temporary differences between the applied accounting

policies and tax regulation is recorded as net deferred tax asset. Detailed information on net deferred tax is presented in

footnote I-13 in Section Five.

Information on liabilities for assets held for sale and discontinued operation

The Parent Bank has not any liability for assets held for sale and discontinued operation.

Explanations on the number of subordinated loans the Bank used, maturity, interest rate, institution that loan

was borrowed from, and conversation option, if any

The Parent Bank has no subordinated loans.

9. Information on Shareholders’ Equity

Presentation of Paid-in Capital

Current Period

Prior Period

Common Stock

440,000

440,000

Preferred Stock

-

-

Paid-in capital amount, explanation as to whether the registered share capital system is applicable at bank; if so the

amount of registered share capital

Registered share capital system is not implemented in the Parent Bank.

Information on share capital increases and their sources; other information on any increase in capital shares during the

current period

None.

Information on share capital increases from capital reserves

None.

Capital commitments for current financial year and following period, general purpose of these commitments and

estimated resources necessary for these commitments

No capital commitments have been made to current financial year and following period.

The impacts of the foresights, which are prophesied according to Group’s prior periods income, profitability, and liquidity

indicators and uncertainty, to shareholders’ equity

None.

Information on the privileges given to stocks representing the capital

According to the master agreement, the share capital can be increased or decreased one or more times. Such an

increase may be accomplished through the transfer of monies from the reserves to the capital account and the issuance

of “bonus” shares in consequence thereof.