IŞIKLAR ENERJİ VE YAPI HOLDİNG A.Ş.
Financial Report Consolidated
2016 - 3. 3 Monthly Notification
KAMUYU AYDINLATMA PLATFORMU
General Information About Financial Statements
Independent Audit Company ARKAN ERGİN ULUSLARARASI BAĞIMSIZ DENETİM VE SMMM A.Ş.
Audit Type Limited
Audit Result Positive
Ara Dönem Özet Konsolide Finansal Bilgilere İlişkin Sınırlı Denetim Raporu
Işıklar Enerji ve Yapı Holding A.Ş. Yönetim Kurulu'na
Giriş
Işıklar Enerji ve Yapı Holding A.Ş. ("Şirket") ve bağlı ortaklıklarının (hep birlikte "Grup") 30 Eylül 2016 tarihli ilişikteki özet konsolide finansal durum tablosunun, aynı tarihte sona eren dokuz aylık dönemine ait özet konsolide kar veya zarar ve diğer kapsamlı gelir tablosunu, özet özkaynaklar değişim tablosunun ve özet nakit akış tablosu ile diğer açıklayıcı özet dipnotlarının("ara dönem finansal bilgiler") sınırlı denetimini yürütmüş bulunuyoruz. Şirket yönetimi, söz konusu ara dönem özet finansal bilgilerin Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu ("KGK") tarafından yayımlanan Türkiye Muhasebe Standartları 34 "Ara Dönem Finansal Raporlama" ("TMS 34")'ya uygun olarak hazırlanmasından ve gerçeğe uygun bir biçimde sunumundan sorumludur. Sorumluluğumuz, yaptığımız sınırlı denetime dayanarak söz konusu ara dönem özet 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 Standartları'na 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 vakıf olabileceğine ilişkin bir güvence sağlamamaktadır. Bu sebeple, bir bağımsız denetim görüşü bildirmemekteyiz.
Sonuç
Sınırlı denetimimize göre ilişikteki ara dönem özet konsolide finansal bilgilerin, Işıklar Enerji ve Yapı Holding A.Ş. ve Bağlı Ortaklıkları'nın 30 Eylül 2016 tarihi itibariyle finansal durumunun, finansal performansının ve aynı tarihte sona eren dokuz aylık döneme ilişkin nakit akışlarının TMS 34'e uygun olarak hazırlanmadığı kanaatine varmamıza sebep olacak herhangi bir husus dikkatimizi çekmemiştir.
Sonucu etkilememekle birlikte aşağıdaki hususa dikkatinizi çekmek isteriz;
Independet Audit Comment
Ayrıntısı Not 8 ve 9'da gösterildiği üzere Grup'un ilişkili taraflardan alacakları aktif toplamının % 31,26'sına tekabül etmektedir. (31 Aralık 2015: % 41,99)
Diğer husus
Bağlı ortaklık Özışık İnşaat ve Enerji A.Ş.'nin iştiraki, özkaynak yöntemi ile değerlenen Sif İş Makinaları Pazarlama San. ve Tic A.Ş. ve bağlı ortaklığının 30 Eylül 2016 tarihi itibariyle düzenlenmiş konsolide finansal tabloları incelemeden geçmemiştir.
Bağlı ortaklık Özışık İnşaat ve Enerji A.Ş.'nin iştiraki, özkaynak yöntemi ile değerlenen HMF Makine ve Servis ve bağlı ortaklıklarının 30 Eylül 2016 tarihi itibariyle düzenlenmiş konsolide finansal Sanayi ve Ticaret A.Ş.
tabloları incelemeden geçmemiştir.
Grup'un 30 Eylül 2016 tarihi itibariyle %50 oranla sahip olduğu ve özkaynak yöntemiyle değerlenen müşterek yönetime tabi ortaklığı Özışık - İntekar - İnelsan İş Ortaklığı'nın finansal tabloları incelemeden geçmemiştir.
İlişikteki konsolide finansal tablolarda 30 Eylül 2016 tarihi itibariyle Grup konsolide varlıklarının % 0,16'sını oluşturan müşterek yönetime tabi ortaklığın, 30 Eylül 2016 tarihi itibariyle Grup konsolide kar veya zarar ve diğer kapsamlı gelir tablosu ile ilişkilendirilen tutarı ve özkaynaktan pay verilerek hesaplanan taşınan değeri, ortaklığın TMS'ye göre tuttuğu kayıtlar esas alınarak hesaplanmıştır.
Arkan Ergin Uluslararası Bağımsız Denetim ve SMMM A.Ş.
Member of JPA International
Birgül ERDOĞAN
Sorumlu Denetçi
İstanbul, 21 Kasım 2016
Presentation Currency TL Nature of Financial Statements Consolidated
Footnote Reference Current Period
30.09.2016
Previous Period 31.12.2015
Statement of Financial Position (Balance Sheet) Assets [abstract]
CURRENT ASSETS
Cash and cash equivalents 5 8.938.677 27.180.133
Financial Investments 6 802.916 99.620
Trade Receivables 44.993.219 55.229.228
Trade Receivables Due From Related Parties 9 187 1.588
Trade Receivables Due From Unrelated Parties 9 44.993.032 55.227.640
Other Receivables 81.710.567 24.238.931
Other Receivables Due From Related Parties 8, 10 80.006.127 23.352.685
Other Receivables Due From Unrelated Parties 10 1.704.440 886.246
Receivables from Ongoing Construction or Service
Contracts 22 3.699.531 0
Inventories 11 46.982.067 43.006.679
Prepayments 12 11.373.707 11.965.479
Other current assets 19 8.450.666 9.535.292
SUB-TOTAL 206.951.350 171.255.362
Total current assets 206.951.350 171.255.362
NON-CURRENT ASSETS
Financial Investments 6 107.167.758 0
Other Receivables 156.573.837 281.184.379
Other Receivables Due From Related Parties 8, 10 156.510.224 281.111.904
Other Receivables Due From Unrelated Parties 10 63.613 72.475
Investments accounted for using equity method 13 70.331.575 71.051.770
Investment property 14 10.679.996 6.133.283
Property, plant and equipment 204.821.841 194.688.126
Operational Lease Assets 9.099.406 10.289.098
Other property, plant and equipment 195.722.435 184.399.028
Intangible assets and goodwill 118.164 163.739
Other intangible assets 118.164 163.739
Prepayments 12 0 8.000
Deferred Tax Asset 27 0 547.901
Total non-current assets 549.693.171 553.777.198
Total assets 756.644.521 725.032.560
LIABILITIES AND EQUITY CURRENT LIABILITIES
Current Borrowings 7 45.990.693 50.672.433
Trade Payables 49.641.064 43.278.566
Trade Payables to Related Parties 8, 9 579.139 85.567
Trade Payables to Unrelated Parties 9 49.061.925 43.192.999
Employee Benefit Obligations 18 3.439.335 3.323.551
Other Payables 33.155.641 7.582.467
Other Payables to Related Parties 8, 10 32.823.930 7.274.817
Other Payables to Unrelated Parties 10 331.711 307.650
Deferred Income 12 8.022.168 7.348.268
Current tax liabilities, current 27 0 179.147
Current provisions 4.949.977 3.628.872
Current provisions for employee benefits 18 341.072 260.755
Insurance Technical Reserves 17 4.608.905 3.368.117
Other Current Liabilities 19 1.718.758 3.505.969
SUB-TOTAL 146.917.636 119.519.273
Total current liabilities 146.917.636 119.519.273
NON-CURRENT LIABILITIES
Long Term Borrowings 7 49.678.527 53.202.769
Other Payables 0 151.080
Other Payables to Related Parties 8, 10 0 151.080
Non-current provisions 14.734.371 12.736.815
Non-current provisions for employee benefits 18 14.734.371 12.736.815
Deferred Tax Liabilities 27 5.742.723 0
Total non-current liabilities 70.155.621 66.090.664
Total liabilities 217.073.257 185.609.937
Statement of Financial Position (Balance Sheet)
EQUITY
Equity attributable to owners of parent 339.347.270 337.165.403
Issued capital 20 286.121.264 286.121.264
Inflation Adjustments on Capital 20 87.244.193 87.244.193
Treasury Shares (-) 20 -18.395 0
Share Premium (Discount) 20 16.325.870 16.808.218
Effects of Business Combinations Under Common
Control 20 33.728.492 33.728.492
Other Accumulated Comprehensive Income (Loss)
that will not be Reclassified in Profit or Loss 45.588.258 33.299.874
Gains (Losses) on Revaluation and Remeasurement 45.588.258 33.299.874
Increases (Decreases) on Revaluation of
Property, Plant and Equipment 48.640.077 35.415.272
Gains (Losses) on Remeasurements of Defined
Benefit Plans -3.051.819 -2.115.398
Other Accumulated Comprehensive Income (Loss)
that will be Reclassified in Profit or Loss 3.422.193 3.848.090
Exchange Differences on Translation 3.422.193 3.848.090
Restricted Reserves Appropriated From Profits 20 16.619.337 16.119.549
Other reserves 20 16.115.089 16.115.089
Prior Years' Profits or Losses 20 -151.790.666 -134.893.822
Current Period Net Profit Or Loss 28 -14.008.365 -21.225.544
Non-controlling interests 28 200.223.994 202.257.220
Total equity 539.571.264 539.422.623
Total Liabilities and Equity 756.644.521 725.032.560
Presentation Currency TL Nature of Financial Statements Consolidated
Footnote Reference
Current Period 01.01.2016 -
30.09.2016
Previous Period 01.01.2015 -
30.09.2015
Current Period 3 Months 01.07.2016 -
30.09.2016
Previous Period 3 Months 01.07.2015 -
30.09.2015 Statement of Profit or Loss and Other Comprehensive Income
PROFIT (LOSS)
Revenue 21 177.101.967 134.602.202 56.967.699 47.160.416
Cost of sales 21 -154.500.313 -116.795.162 -51.066.281 -41.812.550
GROSS PROFIT (LOSS) FROM COMMERCIAL OPERATIONS 22.601.654 17.807.040 5.901.418 5.347.866
GROSS PROFIT (LOSS) 22.601.654 17.807.040 5.901.418 5.347.866
General Administrative Expenses -22.636.520 -21.435.452 -9.977.838 -8.304.335
Marketing Expenses -8.668.067 -7.424.621 -2.840.955 -2.361.272
Research and development expense -93.576 0 -3.760 0
Other Income from Operating Activities 23 9.088.687 11.786.790 2.648.661 2.985.147
Other Expenses from Operating Activities 23 -10.072.158 -12.536.466 -2.767.838 -3.090.960
PROFIT (LOSS) FROM OPERATING ACTIVITIES -9.779.980 -11.802.709 -7.040.312 -5.423.554
Investment Activity Income 24 6.337.376 4.857.251 5.038.502 2.217.230
Investment Activity Expenses 24 -6.733.882 -219.699 -242.542 -167.456
Share of Profit (Loss) from Investments Accounted for Using
Equity Method 13 -719.850 -20.609.152 451.192 -16.404.724
PROFIT (LOSS) BEFORE FINANCING INCOME (EXPENSE) -10.896.336 -27.774.309 -1.793.160 -19.778.504
Finance income 25 22.214.783 21.830.571 10.816.835 7.620.045
Finance costs 25 -26.717.642 -17.975.366 -5.598.061 -8.829.836
PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE
TAX -15.399.195 -23.919.104 3.425.614 -20.988.295
Tax (Expense) Income, Continuing Operations -5.400.930 -3.842.173 -1.175.901 -695.281
Current Period Tax (Expense) Income 27 -1.032.871 -3.471.787 -650.324 -869.648
Deferred Tax (Expense) Income 27 -4.368.059 -370.386 -525.577 174.367
PROFIT (LOSS) FROM CONTINUING OPERATIONS -20.800.125 -27.761.277 2.249.713 -21.683.576
PROFIT (LOSS) -20.800.125 -27.761.277 2.249.713 -21.683.576
Profit (loss), attributable to [abstract]
Non-controlling Interests 20 -6.791.760 -594.894 -376.119 -596.760
Owners of Parent 28 -14.008.365 -27.166.383 2.625.832 -21.086.816
Earnings per share [abstract]
Earnings per share [line items]
Basic earnings per share
Basic Earnings (Loss) Per Share from Continuing Operations
Sürdürülen Faaliyetlerden Pay Başına Kazanç 28 -0,04900000 -0,09500000 0,00900000 -0,07400000
Diluted Earnings Per Share OTHER COMPREHENSIVE INCOME
Other Comprehensive Income that will not be Reclassified
to Profit or Loss 14.930.065 3.034.793 15.921.810 -557.073
Gains (Losses) on Revaluation of Property, Plant and
Equipment 26 18.603.624 5.026.923 18.603.624 0
Gains (Losses) on Remeasurements of Defined Benefit
Plans 26 -1.750.991 -1.869.868 -511.310 -696.342
Taxes Relating To Components Of Other Comprehensive
Income That Will Not Be Reclassified To Profit Or Loss -1.922.568 -122.262 -2.170.504 139.269
Taxes Relating to Gains (Losses) on Revaluation of
Property, Plant and Equipment 26 -2.272.766 -496.236 -2.272.766 0
Taxes Relating to Remeasurements of Defined Benefit
Plans 26 350.198 373.974 102.262 139.269
Other Comprehensive Income That Will Be Reclassified to
Profit or Loss -788.698 6.689.966 480.185 3.448.123
Exchange Differences on Translation 26 -788.698 6.689.966 480.185 3.448.123
OTHER COMPREHENSIVE INCOME (LOSS) 14.141.367 9.724.759 16.401.995 2.891.050
TOTAL COMPREHENSIVE INCOME (LOSS) -6.658.758 -18.036.518 18.651.708 -18.792.526
Total Comprehensive Income Attributable to
Non-controlling Interests 20 -6.408.009 4.585.524 913.389 849.505
Owners of Parent -250.749 -22.622.042 17.738.319 -19.642.031
Statement of Profit or Loss and Other Comprehensive Income
Presentation Currency TL Nature of Financial Statements Consolidated
Footnote Reference Current Period 01.01.2016 - 30.09.2016
Previous Period 01.01.2015 - 30.09.2015 Statement of cash flows (Indirect Method)
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES 1.934.945 -51.371.122
Profit (Loss) -15.399.195 -23.919.104
Profit (Loss) from Continuing Operations -15.399.195 -23.919.104
Adjustments to Reconcile Profit (Loss) 7.908.908 28.166.942
Adjustments for depreciation and amortisation expense 15 9.606.286 8.892.401
Adjustments for provisions 246.564 21.369
Adjustments for fair value losses (gains) 17.763 368.843
Adjustments for Undistributed Profits of Investments Accounted
for Using Equity Method 720.195 23.700.737
Adjustments for undistributed profits of associates 13 720.195 23.700.737
Adjustments for Tax (Income) Expenses 27 -1.212.018 -4.662.893
Adjustments for losses (gains) on disposal of non-current assets -1.469.882 -153.515
Changes in Working Capital 9.425.232 -55.618.960
Decrease (Increase) in Financial Investments 6 -703.296 -9.631.216
Adjustments for decrease (increase) in trade accounts
receivable 9 10.218.246 -17.878.459
Adjustments for Decrease (Increase) in Other Receivables
Related with Operations -2.824.465 -20.105.950
Adjustments for decrease (increase) in inventories 11 -3.975.388 -7.829.525
Adjustments for increase (decrease) in trade accounts payable 9 6.362.498 651.359
Adjustments for increase (decrease) in other operating payables 347.637 -825.169
Cash Flows from (used in) Operations 1.934.945 -51.371.122
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES -4.575.071 -8.195.192
Proceeds from sales of property, plant, equipment and
intangible assets 15 -999.054 321.261
Purchase of Property, Plant, Equipment and Intangible Assets 15 -3.576.017 -8.516.453
Cash advances and loans made to other parties 0 0
Cash receipts from repayment of advances and loans made to
other parties 0 0
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES -15.220.070 31.916.763
Proceeds from changes in ownership interests in subsidiaries
that do not result in loss of control 7.408.899 15.740.904
Payments to Acquire Entity's Shares or Other Equity Instruments -50.378 0
Payments to Acquire Entity's Shares 20 -50.378 0
Proceeds from borrowings 7 0 12.906.143
Repayments of borrowings 7 -8.205.982 0
Increase in Other Payables to Related Parties 8 3.269.716
Decrease in Other Payables to Related Parties 8 -13.821.487
Dividends Paid -551.122 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
BEFORE EFFECT OF EXCHANGE RATE CHANGES -17.860.196 -27.649.551
Effect of exchange rate changes on cash and cash equivalents -381.260 3.091.548
Net increase (decrease) in cash and cash equivalents -18.241.456 -24.558.003
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE
PERIOD 5 27.180.133 29.411.934
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 5 8.938.677 4.853.931
Statement of cash flows (Indirect Method)
Presentation Currency TL Nature of Financial Statements Consolidated
Footnote Reference
Equity
Equity attributable to owners of parent [member]
Non-controlling interests [
member]
Issued Capital
Inflation Adjustments
on Capital Balancing
Account for Merger Capital
Additional Capital Contribution
of Shareholders
Capital Advance
Treasury Shares
Capital Adjustments due
to Cross-Ownership
Share premiums
or discounts
Effects of Combinations of
Entities or Businesses Under Common
Control
Put Option Revaluation Fund Related
with Non-controlling
Interests Share Based Payments
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
Restricted Reserves Appropriated From Profits [member]
Other equity interest
[ member
] Other reserves [ member]
Advance Dividend Payments (Net)
Retained Earnings
Accumulated Gains (Losses)
from Investments in
Equity Instruments
Gains/Losses on Revaluation and Remeasurement [member]
Gains (Losses) Due to Change in Fair Value of Financial Liability Attributable to Change in Credit Risk
of Liability
Gains (Losses) on Hedging Instruments that
Hedge Investments in
Equity Instruments
Share Of Other Comprehensive İncome Of
Associates And Joint Ventures Accounted for Using
Equity Method that will not be Reclassified to Profit or
Loss
Exchange Differences on Translation
Other Reserves Of Other Gains ( Losses)
Exchange Differences
on Translation
Reserve Of Gains or Losses on
Hedge Gains (Losses) on Revaluation and Reclassification
Change in Value of Time Value of Options
Change in Value of Forward Elements of
Forward Contracts
Change in Value of Foreign Currency Basis Spreads
Share of Other Comprehensive Income of
Associates and Joint Ventures Accounted for Using Equity Method that
will be Reclassified to Profit or Loss
Other Gains ( Losses
)
Prior Years' Profits or
Losses Net Profit
or Loss Increases (
Decreases) on Revaluation of Property, Plant and Equipment
Increases ( Decreases)
on Revaluation of Intangible Assets
Gains (Losses) on Remeasurements of Defined Benefit Plans
Other Revaluation
Increases ( Decreases)
Cash Flow Hedges
Gains or Losses on Hedges of Net Investment in Foreign Operations
Other Gains or Losses
on Hedge
Gains (Losses) on Remeasuring and/
or Reclassification of Available-for-sale Financial Assets
Gains (Losses) from Financial Assets Measured at Fair Value through Other
Comprehensive Income
Reserve of Other Remeasuring
or Reclassification
Adjustments
Previous Period 01.01.2015 - 30.09.2015
Statement of changes in equity [abstract]
Statement of changes in equity [line items]
Equity at beginning of period 286.121.264 87.244.193 16.808.218 2.209.678 34.411.231 -1.260.298 429.398 15.701.972 16.115.089 -
123.553.633 3.760.273 337.987.385 195.363.246 533.350.631
Adjustments Related to Accounting Policy Changes 0 0
Adjustments Related to Required Changes in
Accounting Policies 0 0
Adjustments Related to Voluntary Changes in
Accounting Policies 0 0
Adjustments Related to Errors 0 0
Other Restatements 0 0
Restated Balances 0 0
Transfers 417.577 3.342.696 -3.760.273 0 0
Total Comprehensive Income (Loss) 2.099.067 -1.167.308 3.612.582 -
27.166.383 -22.622.042 4.585.524 -18.036.518
Profit (loss) 0 0
Other Comprehensive Income (Loss) 0 0
Issue of equity 0 0
Capital Decrease 0 0
Capital Advance 0 0
Effect of Merger or Liquidation or Division 0 0
Effects of Business Combinations Under Common
Control 0 0
Advance Dividend Payments 0 0
Dividends Paid 0 0
Decrease through Other Distributions to Owners 0 0
Increase (Decrease) through Treasury Share
Transactions 0 0
Increase (Decrease) through Share-Based Payment
Transactions 0 0
Acquisition or Disposal of a Subsidiary 0 0
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
15.740.904 15.740.904 15.740.904
Transactions with noncontrolling shareholders 0 0
Increase through Other Contributions by Owners 0 0
Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge Accounting is Applied
0 0
Amount Removed from Reserve of Change in Value of Time Value of Options and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge Accounting is Applied
0 0
Amount Removed from Reserve of Change in Value of Forward Elements of Forward Contracts and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge Accounting is Applied
0 0
Amount Removed from Reserve of Change in Value of Foreign Currency Basis Spreads and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which fair Value Hedge Accounting is Applied
0 0
Increase (decrease) through other changes, equity -1.095.026 1.095.026 0 0
Equity at end of period 286.121.264 87.244.193 0 0 0 0 0 16.808.218 2.209.678 0 0 0 35.415.272 0 -2.427.606 0 0 0 0 0 4.041.980 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16.119.549 0 16.115.089 0 -
103.375.007 -
27.166.3830 331.106.247 199.948.770 531.055.017 Statement of changes in equity [abstract]
Statement of changes in equity [line items]
Equity at beginning of period 286.121.264 87.244.193 16.808.218 33.728.492 35.415.272 -2.115.398 3.848.090 16.119.549 16.115.089 -
134.893.822 -
21.225.544 337.165.403 202.257.220 539.422.623
Adjustments Related to Accounting Policy Changes 0 0
Adjustments Related to Required Changes in
Accounting Policies 0 0
Adjustments Related to Voluntary Changes in
Accounting Policies 0 0
Adjustments Related to Errors 0 0
Other Restatements 0 0
Restated Balances 0 0
Transfers 572.623 -21.798.167 21.225.544 0 0
Total Comprehensive Income (Loss) 15.188.302 -1.004.789 -425.897 -
14.008.365 -250.749 -6.408.009 -6.658.758
Profit (loss) 0 0
Other Comprehensive Income (Loss) 0 0
Issue of equity 0 0
Capital Decrease 0 0
Capital Advance 0 0
Effect of Merger or Liquidation or Division 0 0
Effects of Business Combinations Under Common
Control 0 0
Advance Dividend Payments
Statement of changes in equity [abstract]
Current Period 01.01.2016 - 30.09.2016
0 0
Dividends Paid -247.399 -247.399 -303.723 -551.122
Decrease through Other Distributions to Owners 0 0
Increase (Decrease) through Treasury Share
Transactions -18.395 -18.395 -31.983 -50.378
Increase (Decrease) through Share-Based Payment
Transactions 0 0
Acquisition or Disposal of a Subsidiary 0 0
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
-482.348 -882.100 68.368 -72.835 4.067.325 2.698.410 4.710.489 7.408.899
Transactions with noncontrolling shareholders 0 0
Increase through Other Contributions by Owners 0 0
Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge Accounting is Applied
0 0
Amount Removed from Reserve of Change in Value of Time Value of Options and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge Accounting is Applied
0 0
Amount Removed from Reserve of Change in Value of Forward Elements of Forward Contracts and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge Accounting is Applied
0 0
Amount Removed from Reserve of Change in Value of Foreign Currency Basis Spreads and Included in Initial Cost or Other Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which fair Value Hedge Accounting is Applied
0 0
Increase (decrease) through other changes, equity -1.081.397 1.081.397 0 0
Equity at end of period 286.121.264 87.244.193 0 0 0 -18.395 0 16.325.870 33.728.492 0 0 0 48.640.077 0 -3.051.819 0 0 0 0 0 3.422.193 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16.619.337 0 16.115.089 0 -
151.790.666 -
14.008.3650 339.347.270 200.223.994 539.571.264
