74 / 276
72 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
STATEMENT OF RECOGNIZED INCOME AND EXPENSE IN UNCONSOLIDATED
SHAREHOLDERS’ EQUITY FOR THE PERIOD ENDED 31 DECEMBER 2015
(THOUSANDS OF TURKISH LIRA)
AUDITED
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
(589)
(370)
IX.
DEFERRED TAXES ON VALUE INCREASES/DECREASES
118
74
X.
NET INCOME/EXPENSE ITEMS ACCOUNTED DIRECTLY UNDER
SHAREHOLDERS' EQUITY (I+II+…+IX)
(471)
(296)
XI.
CURRENT PROFIT/LOSSES
70.106
70.506
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
70.106
70.506
XII. TOTAL PROFIT/(LOSS) ACCOUNTED FOR THE CURRENT PERIOD (X+XI)
69.635
70.210
The accompanying notes are an integral part of these unconsolidated financial statements.