DENİZ FİNANSAL KİRALAMA A.Ş.
Financial Institutions Financial Report Unconsolidated
2017 - 2. 3 Monthly Notification
KAMUYU AYDINLATMA PLATFORMU
General Information About Financial Statements
Independent Audit Company GÜNEY BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.
Audit Type Limited
Audit Result Positive
Ara dönem finansal bilgilere ilişkin sınırlı denetim raporu
Deniz Finansal Kiralama Anonim Şirketi Yönetim Kurulu'na,
Giriş
Deniz Finansal Kiralama Anonim Şirketi'nin ("Şirket") ) 30 Haziran 2017 tarihli ilişikteki finansal durum tablosunun ve aynı tarihte sona eren altı aylık döneme ait kar veya zarar tablosunun, kar veya zarar ve diğer kapsamlı gelir tablosunun, özkaynak değişim tablosunun ve nakit akış tablosu ile önemli muhasebe politikalarının ve diğer açıklayıcı dipnotlarının sınırlı denetimini yürütmüş bulunuyoruz. Şirket yönetimi, söz konusu ara dönem finansal bilgilerin 24 Aralık 2013 tarih ve 28861 sayılı Resmi Gazete'de yayımlanan Finansal Kiralama, Faktoring ve Finansman Şirketlerinin Muhasebe Uygulamaları ile Finansal Tabloları Hakkında Yönetmelik ve Bankacılık Düzenleme ve Denetleme Kurulu tarafından finansal kiralama, faktoring ve finansman şirketlerinin hesap ve kayıt düzenine ilişkin yayımlanan diğer düzenlemeler ile Bankacılık Düzenleme ve Denetleme Kurumu (‘'BDDK'') genelge ve açıklamaları ve bunlar ile düzenlenmeyen konularda Türkiye Muhasebe Standardı 34 "Ara Dönem Finansal Raporlama Standardı hükümlerini içeren" (BDDK Muhasebe ve Finansal Raporlama Mevzuatı)'na uygun olarak hazırlanmasından ve gerçeğe uygun bir biçimde sunumundan sorumludur. Sorumluluğumuz, yaptığımız sınırlı denetime dayanarak söz konusu ara dönem finansal bilgilere ilişkin bir sonuç bildirmektir.
Sınırlı Denetimin Kapsamı
Yaptığımız sınırlı denetim, Sınırlı Bağımsız Denetim Standardı (SBDS) 2410 "Ara Dönem Finansal Bilgilerin, İşletmenin Yıllık Finansal Tablolarının Bağımsız Denetimini Yürüten Denetçi Tarafından Sınırlı Bağımsız Denetimi"ne uygun olarak yürütülmüştür. Ara dönem finansal bilgilere ilişkin sınırlı denetim, başta finans ve muhasebe konularından sorumlu kişiler olmak üzere ilgili kişilerin sorgulanması ve analitik prosedürler ile diğer sınırlı denetim prosedürlerinin uygulanmasından oluşur. Ara dönem finansal bilgilerin sınırlı denetiminin kapsamı; Bağımsız Denetim Standartlarına uygun olarak yapılan ve amacı finansal tablolar hakkında bir görüş bildirmek olan bağımsız denetimin kapsamına kıyasla önemli ölçüde dardır. Sonuç olarak ara dönem finansal bilgilerin sınırlı denetimi, denetim şirketinin, bir bağımsız denetimde belirlenebilecek tüm önemli hususlara vâkıf olabileceğine ilişkin bir güvence sağlamamaktadır. Bu sebeple, bir bağımsız denetim görüşü bildirmemekteyiz.
Independet Audit Comment
Sonuç
Sınırlı denetimimize göre ilişikteki ara dönem finansal bilgilerin, Deniz Finansal Kiralama Anonim Şirketi'nin 30 Haziran 2017 tarihi itibarıyla finansal durumunun ve aynı tarihte sona eren altı aylık döneme ilişkin finansal performansının ve nakit akışlarının BDDK Muhasebe ve Finansal Raporlama mevzuatına uygun olarak tüm önemli yönleriyle gerçeğe uygun bir biçimde sunulmadığı kanaatine varmamıza sebep olacak herhangi bir husus dikkatimizi çekmemiştir.
Diğer hususlar
Şirket'in 30 Haziran 2016 tarihinde sona eren altı aylık ara hesap dönemine ait finansal tabloları sınırlı denetime tabi olmadığı için bağımsız sınırlı denetimi gerçekleştirilmemiştir.
Güney Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi
A member firm of Ernst & Young Global Limited
Yaşar Bivas, SMMM
Sorumlu Denetçi
2 Ağustos 2017
Istanbul, Türkiye
Presentation Currency 1.000 TL Nature of Financial Statements Unconsolidated
Footnote Reference
Current Period 30.06.2017
Previous Period 31.12.2016
TL FC Total TL FC Total
Statement of Financial Position (Balance Sheet) ASSET ITEMS
CASH, CASH EQUIVALENTS AND BALANCES AT CENTRAL
BANK 0 0 0 0 0 0
FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH
PROFIT OR LOSS (Net) 3 25.641 0 25.641 5.612 0 5.612
Financial Assets Held For Trading 0 0 0 0 0 0
Financial Assets Designated at Fair Value Through Profit
or Loss 0 0 0 0 0 0
Derivatives Classified As Financial Assets Held For
Trading 25.641 0 25.641 5.612 0 5.612
BANKS 4 268.955 4.823 273.778 2.272 12.342 14.614
RECEIVABLES FROM REVERSE REPOR TRANSACTIONS 0 0 0 0 0 0
AVAILABLE FOR SALE FINANCIAL ASSETS (Net) 0 0 0 0 0 0
FACTORING RECEIVABLES 0 0 0 0 0 0
Discounted Factoring Receivables 0 0 0 0 0 0
Domestic 0 0 0 0 0 0
Foreign 0 0 0 0 0 0
Unearned Income (-) 0 0 0 0 0 0
Other Factoring Receivables 0 0 0 0 0 0
Domestic 0 0 0 0 0 0
Foreign 0 0 0 0 0 0
FINANCIAL LOANS 0 0 0 0 0 0
Consumer loans 0 0 0 0 0 0
Credit Cards 0 0 0 0 0 0
Installment Commercial Loans 0 0 0 0 0 0
LEASING TRANSACTIONS 5 615.502 2.024.318 2.639.820 640.121 2.103.639 2.743.760
Receivables From Leasing Transactions 612.651 1.951.942 2.564.593 634.585 1.996.323 2.630.908
Finance lease receivables 799.863 2.365.705 3.165.568 800.135 2.396.363 3.196.498
Operating Lease Receivables 1.596 0 1.596 1.085 0 1.085
Unearned Income (-) -188.808 -413.763 -602.571 -166.635 -400.040 -566.675
Leased Construction in Progress 1.085 41.468 42.553 1.278 24.348 25.626
Advances Given for Lease Transactions 1.766 30.908 32.674 4.258 82.968 87.226
OTHER RECEIVABLES 0 0 0 0 0 0
NON-PERFORMING RECEIVABLES 5 58.203 15.375 73.578 54.270 5.216 59.486
Non-Performing Factoring Receivables 0 0 0 0 0 0
Non-Performing Financial Loans 0 0 0 0 0 0
Non-Performing Leasing Receivables 217.361 17.875 235.236 200.483 8.423 208.906
Statement of Financial Position (Balance Sheet)
Specific Provisions (-) -159.158 -2.500 -161.658 -146.213 -3.207 -149.420 DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOW
HEDGES 0 0 0 0 0 0
Fair Value Hedges 0 0 0 0 0 0
Cash Flow Hedges 0 0 0 0 0 0
Hedge of Net Investments In A Foreign Operation 0 0 0 0 0 0
HELD TO MATURITY INVESTMENTS (Net) 0 0 0 0 0 0
INVESTMENTS IN SUBSIDIARIES (Net) 0 0 0 0 0 0
INVESTMENTS IN ASSOCIATES (Net) 0 0 0 0 0 0
JOINT VENTURES (Net) 0 0 0 0 0 0
TANGIBLE ASSETS (Net) 7 119.814 0 119.814 119.837 0 119.837
INTANGIBLE ASSETS AND GOODWILL (Net) 8 1.524 0 1.524 1.923 0 1.923
Goodwill 0 0 0 0 0 0
Other 1.524 0 1.524 1.923 0 1.923
PREPAYMENTS 9 7.637 0 7.637 4.237 0 4.237
CURRENT TAX ASSETS 0 0 0 0 0 0
DEFERRED TAX ASSET 16 19.851 0 19.851 32.534 0 32.534
OTHER ASSETS 10 2.793 535 3.328 1.502 5 1.507
SUBTOTAL 1.119.920 2.045.051 3.164.971 862.308 2.121.202 2.983.510
ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED
OPERATIONS (NET) 0
TOTAL ASSETS 1.119.920 2.045.051 3.164.971 862.308 2.121.202 2.983.510
LIABILITY AND EQUITY ITEMS
DERIVATIVE FINANCIAL LIABILITIES HELD FOR TRADING 14 857 0 857 54.995 0 54.995
LOANS RECEIVED 11 578.566 977.855 1.556.421 456.188 846.572 1.302.760
FACTORING PAYABLES 0 0 0 0 0 0
LEASE PAYABLES 0 0 0 0 0 0
Finance Lease Payables 0 0 0 0 0 0
Operating Lease Payables 0 0 0 0 0 0
Other 0 0 0 0 0 0
Deferred Finance Lease Expenses (-) 0 0 0 0 0 0
MARKETABLE SECURITIES (Net) 12 844.814 0 844.814 883.917 0 883.917
Bills 816.901 0 816.901 883.917 0 883.917
Asset-backed Securities 0 0 0 0 0 0
Bonds 27.913 0 27.913 0 0 0
OTHER PAYABLES 13 13.029 9.641 22.670 20.703 25.883 46.586
OTHER LIABILITIES 13 11.788 34.098 45.886 15.769 33.729 49.498
DERIVATIVE FINANCIAL LIABILITIES HELD FOR CASH FLOW
HEDGES 0 0 0 0 0 0
Fair Value Hedges 0 0 0 0 0 0
Cash Flow Hedges 0 0 0 0 0 0
Hedges of Net Investments In Foreign Operation 0 0 0 0 0 0
TAXES PAYABLE 15 4.028 0 4.028 1.538 0 1.538
PROVISIONS FOR LIABILITIES AND EXPENSES 17,18 8.636 25 8.661 8.968 52 9.020
Provision for Restructuring 0 0 0 0 0 0
Reserves For Employee Benefits 1.564 0 1.564 1.622 0 1.622
Other provisions 17 7.072 25 7.097 7.346 52 7.398
DEFERRED INCOME 0 0 0 0 0 0
CURRENT TAX LIABILITIES 17 0 0 0 3.998 0 3.998
DEFERRED TAX LIABILITY 0 0 0 0 0 0
SUBORDINATED DEBT 0 0 0 0 0 0
SUBTOTAL 1.461.718 1.021.619 2.483.337 1.446.076 906.236 2.352.312 LIABILITIES RELATED TO ASSETS HELD FOR SALE AND
DISCONTINUED OPERATIONS (Net) 0 0 0 0 0 0
Held For Sale 0 0 0 0 0 0
Related to Discontinued Operations 0 0 0 0 0 0
EQUITY 681.634 0 681.634 631.198 0 631.198
Issued capital 19 317.000 0 317.000 317.000 0 317.000
Capital Reserves 76.270 0 76.270 76.270 0 76.270
Equity Share Premiums 0 0 0 0 0 0
Share Cancellation Profits 0 0 0 0 0 0
Other Capital Reserves 76.270 0 76.270 76.270 0 76.270
Other Accumulated Comprehensive Income That Will Not
Be Reclassified In Profit Or Loss 0 0 0 0 0 0
Other Accumulated Comprehensive Income That Will Be
Reclassified In Profit Or Loss 0 0 0 0 0 0
Profit Reserves 20 237.928 0 237.928 161.443 0 161.443
Legal Reserves 20 17.147 0 17.147 13.322 0 13.322
Statutory Reserves 0 0 0 0 0 0
Extraordinary Reserves 20 220.781 0 220.781 148.121 0 148.121
Other Profit Reserves 0 0 0 0 0 0
Profit or Loss 50.436 0 50.436 76.485 0 76.485
Prior Years' Profits or Losses 21 0 0 0 0 0 0
Current Period Net Profit Or Loss 50.436 0 50.436 76.485 0 76.485
Non-controlling interests 0 0
TOTAL EQUITY AND LIABILITIES 2.143.352 1.021.619 3.164.971 2.077.274 906.236 2.983.510
Presentation Currency 1.000 TL Nature of Financial Statements Unconsolidated
Footnote Reference
Current Period 30.06.2017
Previous Period 31.12.2016
TL FC Total TL FC Total
OFF-BALANCE SHEET ITEMS OFF-BALANCE SHEET ITEMS
IRREVOCABLE FACTORING TRANSACTIONS 0
REVOCABLE FACTORING TRANSACTIONS 0
COLLATERALS RECEIVED 6.044.411 24.587.202 30.631.613 6.056.587 22.886.836 28.943.423
COLLATERALS GIVEN 23 79.761 79.761 19.088 0 19.088
COMMITMENTS 70.256 275.097 345.353 72.721 338.269 410.990
Revocable Commitments 70.256 275.097 345.353 72.721 338.269 410.990
Lease Commitments 70.256 275.097 345.353 72.721 338.269 410.990
Finance Lease Commitments 48.011 117.056 165.067 65.877 197.632 263.509
Operational Lease Commitments 22.245 158.041 180.286 6.844 140.637 147.481
Other Revocable Commitments 0 0 0
DERIVATIVE FINANCIAL INSTRUMENTS 23 1.202.990 1.158.430 2.361.420 1.302.179 1.338.654 2.640.833
Derivative Financial Instruments Held For Hedging 0 0 0
Fair Value Hedges 0 0 0
Cash Flow Hedges 0 0 0
Hedges of Net Investment in Foreign Operations 0 0 0
Derivative Financial Instruments Held For Trading 1.202.990 1.158.430 2.361.420 1.302.179 1.338.654 2.640.833
Forward Buy or Sell Transactions 0 0 0
Swap Purchases or Sales 1.202.990 1.158.430 2.361.420 1.302.179 1.338.654 2.640.833
Option Purchases or Sales 0 0 0
Futures Purchases or Sales 0 0 0
Other 0 0 0
ITEMS HELD IN CUSTODY 2.552 753 3.305 3.272 801 4.073
TOTAL OFF-BALANCE SHEET ITEMS 7.399.970 26.021.482 33.421.452 7.453.847 24.564.560 32.018.407
STATEMENT OF OFF-BALANCE SHEET ITEMS
Presentation Currency 1.000 TL Nature of Financial Statements Unconsolidated
Footnote Reference
Current Period 01.01.2017 -
30.06.2017
Previous Period 01.01.2016 -
30.06.2016
Current Period 3 Months 01.04.2017 -
30.06.2017
Previous Period 3 Months 01.04.2016 -
30.06.2016 Profit or loss [abstract]
OPERATING INCOME 24 126.775 114.572
FACTORING INCOME 0
Factoring Interest Income 0
Discounted 0
Other 0
Factoring Fee and Commission Income 0
Discounted 0
Other 0
INCOME FROM FINANCING LOANS 0
Interest Income From Financing Loans 0
Fee and Commission Income From Financing Loans 0
LEASE INCOME 24 126.775 114.572
Finance Lease Income 24 107.576 102.663
Operational Lease Income 24 19.199 11.909
Fee and Commission Income From Lease Operations 0
FINANCE COST (-) 27 -106.197 -106.899
Interest Expenses on Funds Borrowed 27 -49.395 -73.951
Interest Expenses On Factoring Payables 0 0
Financial Lease Expenses 0 0
Interest Expenses on Securities Issued 27 -53.392 -31.185
Other Interest Expense 0 0
Fees and Commissions Paid 27 -3.410 -1.763
GROSS PROFIT (LOSS) 20.578 7.673
OPERATING EXPENSES (-) 25 -25.083 -20.852
Personnel Expenses 25 -8.276 -8.718
Provision Expense for Employment Termination Benefits -71 -31
Research and development expense 0 0
General Operating Expenses -4.533 -3.601
Other -12.203 -8.502
GROSS OPERATING PROFIT (LOSS) -4.505 -13.179
OTHER OPERATING INCOME 26 726.523 376.884
Interest Income on Banks 10.534 8
Interest Income on Reverse Repurchase Agreements 0 0
Interest Income on Marketable Securities Portfolio 0 0
Financial Assets Held for Trading 0 0
Financial Assets Designated At Fair Value Through Profit
and Loss 0 0
Financial Assets Available for Sale 0 0
Held to Maturity Investments 0 0
Dividend Income 0 0
Gains Arising from Capital Markets Transactions 26 154.390 161.154
Derivative Financial Transactions 154.390 161.154
Other 0
Foreign Exchange Gains 26 537.799 199.326
Other 23.800 16.396
SPECIFIC PROVISION FOR DOUBTFUL RECEIVABLES (-) 28 -21.007 -13.328
OTHER OPERATING EXPENSES (-) 29 -637.892 -292.769
Impairment in Value of Securities 0 0
Impairment in Value of Financial Assets Designated at
Fair Value Through Profit and Loss 0 0
Impairment in Value of Financial Assets Available For
Sale 0 0
Impairment in Value of Held to Maturity Investments 0 0
Impairment in Value of Non-Current Assets 0 0
Impairment in Value of Tangible Assets 0 0
Impairment in Value of Assets Held for Sale and Assets
Related to Discontinued Operations 0 0
Impairment in Value of Goodwill 0 0
Impairment in Value of Other Intangible Assets 0 0
Impairment in Value of Associates, Subsidiaries and
Joint Ventures 0 0
Profit or loss [abstract]
Loss Arising from Derivative Financial Transaction 29 -121.182 -75.919
Foreign Exchange Losses 29 -514.595 -216.057
Other -2.115 -793
NET OPERATING PROFIT (LOSS) 63.119 57.608
AMOUNT IN EXCESS RECORDED AS GAIN AFTER MERGER 0 0
NET MONETARY POSITION GAIN (LOSS) 0 0
PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX 63.119 57.608
TAX PROVISION FOR CONTINUING OPERATIONS (+/-) 30 -12.683 -11.357
Current Tax Provision 30 0 -7.834
Expense Effect of Deferred Tax 30 -12.683 -3.523
Income Effect of Deferred Tax 0
NET PERIOD PROFIT (LOSS) FROM CONTUNUING OPERATIONS 50.436 46.251
INCOME ON DISCONTINUED OPERATIONS 0
Income on Assets Held for Sale 0
Subsidiaries, Associates and Joint Ventures Sales Gains 0
Other Income on Discontinued Operations 0
EXPENSES ON DISCONTINUED OPERATIONS (-) 0
Expense on Assets Held for Sale 0
Subsidiaries, Associates and Joint Ventures Sales Losses 0
Other Expenses on Discontinued Operations 0
PROFIT (LOSS) ON DISCONTINUED OPERATIONS BEFORE TAX 0
TAX PROVISION FOR DISCONTINUED OPERATIONS (+/-) 0
Current Tax Provision 0
Expense Effect of Deferred Tax 0
Income Effect of Deferred Tax 0
NET PERIOD PROFIT/LOSS FROM DISCONTINUED OPERATIONS 0
NET PROFIT (LOSS) 50.436 46.251
PROFIT (LOSS), ATTRIBUTABLE TO NON-CONROLLING
INTERESTS 0
PROFIT (LOSS) ATTRIBUTABLE TO OWNERS OF PARENT 50.436 46.251
Profit (loss) per share Profit (Loss) per Share
EARNINGS (LOSS) PER SHARE
DILUTED EARNINGS (LOSS) PER SHARE
Presentation Currency 1.000 TL Nature of Financial Statements Unconsolidated
Footnote Reference
Current Period 01.01.2017 -
30.06.2017
Previous Period 01.01.2016 -
30.06.2016
Current Period 3 Months 01.04.2017 -
30.06.2017
Previous Period 3 Months 01.04.2016 -
30.06.2016 Statement of Other Comprehensive Income
PROFIT (LOSS) 50.436 46.251
OTHER COMPREHENSIVE INCOME 0 0
Other Comprehensive Income that will not be Reclassified
to Profit or Loss 0 0
Gains (Losses) on Revaluation of Property, Plant and
Equipment 0 0
Gains (Losses) on Revaluation of Intangible Assets 0 0
Gains (Losses) on Remeasurements of Defined Benefit
Plans 0 0
Other Components of Other Comprehensive Income That
Will Not Be Reclassified to Profit Or Loss 0 0
Taxes Relating To Components Of Other Comprehensive
Income That Will Not Be Reclassified To Profit Or Loss 0 0
Current Period Tax (Expense) Income 0 0
Deferred Tax (Expense) Income 0 0
Items That Will Be Reclassified To Profit or Loss 0 0
Exchange Differences on Translation 0 0
Income (Losses) on Remeasuring or Reclassification
Adjustments on Available-for-Sale Financial Assets 0 0
Income (Losses) from Cash Flow Hedges 0 0
Income (Losses) on Hedges of Net Investments in Foreign
Operations 0 0
Other Components of Other Comprehensive Income that
will be Reclassified to Other Profit or Loss 0 0
Taxes Relating to Components of Other Comprehensive
Income that will be Reclassified to Profit or Loss 0 0
Current Period Tax (Expense) Income 0 0
Deferred Tax (Expense) Income 0 0
Total comprehensive income 50.436 46.251
Statement of Other Comprehensive Income
Presentation Currency 1.000 TL Nature of Financial Statements Unconsolidated
Footnote Reference Current Period 01.01.2017 - 30.06.2017
Previous Period 01.01.2016 - 30.06.2016
Statement of cash flows [abstract]
CASH FLOWS FROM OPERATING ACTIVITIES
Operating Profit (Loss) Before Changes in Operating Assets
and Liabilities -2.417 56.074
Interest Received and Lease Income 119.415 106.289
Interest Paid and Lease Payments -89.490 -103.224
Other Gains 85.530 155.410
Collections from Previously Written Off Loans and Other
Receivables 5,26 8.769 8.174
Cash Payments to Personnel and Service Suppliers -8.233 -7.793
Taxes Paid -3.998 0
Other -114.410 -102.782
Changes in Operating Assets and Liabilities 308.168 -264.638
Net (Increase) Decrease in Receivables From Leasing
Transactions 92.891 -64.167
Net (Increase) Decrease in Other Assets -4.822 11.732
Net Increase (Decrease) in Factoring Payables 0 0
Net Increase (Decrease) in Funds Borrowed 245.611 -214.938
Net Increase (Decrease) Other Liabilities -25.512 2.735
Cash flows from (used in) operating activities 305.751 -208.564
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES
Tangible And Intangible Asset Purchases 8 -9.292 -33.220
Sale of Tangible Intangible Assets 8 3.906 888
Net Cash Flows from (used in) Investing Activities -5.386 -32.332
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES
Cash Obtained from Loans and Securities Issued 12 247.799
Cash Outflow Arised From Loans and Securities Issued 12 -44.350
Net cash flows from (used in) financing activities -44.350 247.799
Effect of Change in Foreign Exchange Rate on Cash and Cash
Equivalents 535 11
Net Increase (Decrease) in Cash and Cash Equivalents 256.550 6.914
Cash and Cash Equivalents at Beginning of the Period 4 14.614 6.249
Cash and Cash Equivalents at End of the Period 4 271.164 13.163
Statement of cash flows [abstract]
Presentation Currency 1.000 TL Nature of Financial Statements Unconsolidated
Footnote Reference
Issued capital [ member
]
Capital Reserves
Share premium
[ member
]
Share Cancellation
Profit
Other Capital Reserves
Other Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss
Other Accumulated Comprehensive Income That Will Be Reclassified In Profit Or Loss
Profit Reserves
Legal Reserves
Statutory Reserves
Extraordinary Reserves
Other Profit Reserves
Current Period
Net Profit Or Loss
Prior Years' Profits or Losses
Net Profit
Or Loss
Non-controlling interests [
member]
Equity [ member
] Tangible and
Intangible Assets Accumulated
Revaluation Increases /
Decreases
Accumulated Gains or Losses
on Remeasurements
of Defined Benefit Plans
Other (Other Comprehensive Income of Associates and Joint Ventures Accounted for Using Equity Method that will not be Reclassified to Profit or
Loss and OtherAccumulated Amounts of Other Comprehensive Income that will not be Reclassified to Profit or Loss
)
Reserve of Exchange Differences
on Translation
Accumulated Gains and Losses on Remeasuring and/or
Reclassification Adjustments on Available-for-Sale
Financial Assets
Other (Accumulated Gains or Losses on Cash Flow Hedges, Other Comprehensive
Income of Associates and Joint Ventures Accounted for Using Equity Method that will be Reclassified to Profit or Loss and Other Accumulated Amounts of Other
Comprehensive Income that will be Reclassified to Profit or Loss)
Previous Period 01.01.2016 - 30.06.2016
Statement of Changes in Equity Statement of Changes in Equity
Equity at beginning of period 317.000 76.270 89.974 9.749 0 80.225 0 71.469 0 71.469 554.713
Increase or Decrease Required by TAS 8 Effect Of Corrections
Effect Of Changes In Accounting Policy
Adjusted Beginning Balance 317.000 76.270 89.974 9.749 0 80.225 0 71.469 0 71.469 554.713
Total Comprehensive Income (Loss) Cash Capital Increase
Capital Increase Through Internal Reserves Inflation Adjustments to Paid-in Capital Convertible Bonds
Subordinated Debt
Increase (decrease) through other changes, equity
Profit (loss) for the Period 46.251 0 46.251 0 46.251
Profit Distributions 71.469 3.573 0 67.896 0 -71.469 0 -
71.469 0 0
Dividends Paid
Transfers To Reserves 71.469 3.573 0 67.896 0 -71.469 0 -
71.469 0 0
Other
Equity at end of period 317.000 76.270 161.443 13.322 0 148.121 0 46.251 0 46.251 0 600.964
Current Period 01.01.2017 - 30.06.2017
Statement of Changes in Equity Statement of Changes in Equity
Equity at beginning of period 317.000 76.270 161.443 13.322 0 148.121 0 76.485 0 76.485 0 631.198
Increase or Decrease Required by TAS 8 Effect Of Corrections
Effect Of Changes In Accounting Policy
Adjusted Beginning Balance 317.000 76.270 161.443 13.322 0 148.121 0 76.485 0 76.485 0 631.198
Total Comprehensive Income (Loss) Cash Capital Increase
Capital Increase Through Internal Reserves Inflation Adjustments to Paid-in Capital Convertible Bonds
Subordinated Debt
Increase (decrease) through other changes, equity
Profit (loss) for the Period 50.436 50.436 0 50.436
Profit Distributions 76.485 3.825 0 72.600 0 -76.485 0 -
76.485 0 0
Dividends Paid
Transfers To Reserves 76.485 3.825 0 72.600 0 -76.485 0 -
76.485 0 0
Other
Equity at end of period 317.000 76.270 237.928 17.147 0 220.781 0 50.436 0 50.436 0 681.634
