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SECTION ONE
General Information About The Bank
Page
I.
Bank’s date of establishment, beginning statute, its history regarding changes on its statute
65
II.
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
65
III.
Information about the 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
65-66
IV.
Information on people and entities who have qualified share in the bank
66
V.
Information about the services and nature of activities of the bank
66
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
66
VII.
The existing or potential, actual or legal obstacles on the transfer of shareholders’ equity between the Bank and its subsidiaries or the reimbursement of liabilities
66
SECTION TWO
Unconsolidated Financial Statements
I.
Unconsolidated Balance Sheet (Statement of Financial Position)
68-69
II.
Statement of Unconsolidated Off Balance Sheet Items
70
III.
Statement of Unconsolidated Income
71
IV.
Statement of Recognized Income and Expense in Unconsolidated Shareholders’ Equity
72
V.
Statement of Changes in Unconsolidated Shareholders’ Equity
73
VI.
Statement of Unconsolidated Cash Flow
74
VII.
Statement of Unconsolidated Profit Distribution
75
SECTION THREE
Explanations on Accounting Policies
I.
Explanations for basis of presentation and footnotes
76
II.
Information on strategy for the use of financial instruments and foreign currency transactions
76-77
III.
Explanations on investments in associates and subsidiaries
77
IV.
Information on forward transactions, options and derivative instruments
77
V.
Information on interest income and expense
77
VI.
Information on fees and commission
77
VII.
Information on financial assets
77-78
VIII.
Information on impairment of financial assets
78-79
IX.
Information on offsetting financial instruments
79
X.
Information on sale and repurchase agreements and lending of financial assets
79
XI.
Information on assets held for sale and discontinued operations
79
XII.
Information on goodwill and other intangible assets
79-80
XIII.
Information on tangible assets
80
XIV.
Information on leasing activities
80-81
XV.
Information on provisions, contingent liabilities and contingent assets
81
XVI.
Information on liabilities regarding employee benefits
81
XVII. Information on tax applications
82
XVIII. Additional information on borrowings
83
XIX.
Information on share issuances
83
XX.
Information on bills of exchanges and acceptances
83
XXI.
Information on government incentives
83
XXII. Information on segment reporting
83
XXIII. Other disclosures
83
SECTION FOUR
Information on the Financial Position of the Bank
I.
Information on capital adequacy ratio
84-91
II.
Information on credit risk
91-104
III.
Information on market risk
104-108
IV.
Information related to value at operational risk
108
V.
Information on foreign currency exchange rate risk
109-111
VI.
Information on interest rate risk
111-115
VII.
Information on stock position risk
116
VIII.
Liquidity risk management and liquidity coverage ratio
116-125
IX.
Information on fair values of financial assets and liabilities
125-127
X.
Information on business segments
128-129
SECTION FIVE
Information on Disclosures and Footnotes of Unconsolidated Financial Statements
I.
Information on disclosures and footnotes of assets
130-144
II.
Information and disclosures related to liabilities
144-151
III.
Information and disclosures related to off-balance sheets
151-154
IV.
Information and footnotes related to statement of income
154-159
V.
Information and disclosures related to statement of changes in shareholders’ equity
159-160
VI.
Information and footnotes related to cash flows statement
160-161
VII.
Information on the bank’s risk group
162-163
VIII.
Domestic, foreign and off shore branches or investments and foreign representative offices
163
SECTION SIX
Other Disclosures and Footnotes
I.
Other Information on Bank’s Operations
164
II.
Information on events after the balance sheet date
164
SECTION SEVEN
Independent Auditors’ Report
I.
Information on independent auditor’s report
164
II.
Information and footnotes prepared by the independent auditor
164