Türkiye İş Bankası A.Ş.
Notes to the Unconsolidated Financial Statements
for the Year Ended 31 December 2015
107
Financial Information and Risk Management
Information about Shareholder Equity:
Current Period
Prior Period
COMMON EQUITY TIER I CAPITAL
Paid-in Capital to be Entitled for Compensation after All Creditors
6,115,938
6,115,938
Share Premium
3,694
3,694
Share Cancellation Profits
Legal Reserves
17,157,259
14,497,396
Other Comprehensive Income according to TAS
6,676,572
5,293,582
Profit
3,092,238
3,382,442
Net Current Period Profit
3,082,691
3,382,442
Prior Period Profit
9,547
Provisions for Possible Losses
800,000
1,000,000
Bonus Shares from Associates, Subsidiaries and Joint-Ventures not Accounted in Current Period’s Profit
26,692
26,692
Common Equity Tier 1 capital before regulatory adjustments
33,872,393
30,319,744
Common Equity Tier 1 capital: regulatory adjustments
Current and prior periods' losses not covered by reserves, and losses accounted under equity according to TAS (-)
1,037,402
8,677
Leasehold improvements on operational leases (-)
103,325
108,162
Goodwill and intangible assets and related deferred tax liabilities (-)
139,581
54,600
Net deferred tax assets / liabilities (-)
Shares Obtained against Article 56, Paragraph 4 of the Banking Law (-)
Investments in own common equity (-)
1,886
Total of Net Long Positions of the Investments in Equity Items of Consolidated Banks and Financial Institutions where the Bank does
not own 10% or less of the Issued Share Capital Exceeding the 10%Threshold of above Tier I Capital (-)
Total of Net Long Positions of the Investments in Equity Items of Consolidated Banks and Financial Institutions where the Bank
owns 10% or less of the Issued Share Capital Exceeding the 10%Threshold of above Tier I Capital (-)
Mortgage servicing rights (amount above 10% threshold) (-)
Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability) (-)
Amount Exceeding the 15%Threshold of Tier I Capital as per the Article 2, Clause 2 of the Regulation on Measurement and
Evaluation of Capital Adequacy of Banks (-)
The Portion of Net Long Position of the Investments in Equity Items of Consolidated Banks and Financial Institutions where the Bank
owns 10% or more of the Issued Share Capital not deducted from Tier I Capital (-)
Mortgage servicing rights (amount above 10% threshold) (-)
Excess Amount arising from Deferred Tax Assets from Temporary Differences (-)
Other items to be defined by the regulator (-)
Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions (-)
Total regulatory adjustments to Common equity Tier 1
1,282,194
171,439
Common Equity Tier 1 capital
32,590,199
30,148,305
ADDITIONAL TIER 1 CAPITAL
Privileged stocks which are not included in common equity and share premiums
Directly issued qualifying Additional Tier 1 instruments (approved by the regulators) plus related stock surplus (Issued or Obtained
after 01.01.2014)
Directly issued qualifying Additional Tier 1 instruments (approved by the regulators) plus related stock surplus (Issued or Obtained
before 01.01.2014)
Additional Tier 1 capital before regulatory adjustments
Additional Tier 1 capital: regulatory adjustments
Direct and Indirect Investments of the Bank on its own Additional Core Capital (-)
Total of Net Long Positions of the Investments in Equity Items of Consolidated Banks and Financial Institutions where the Bank does
not own 10% or less of the Issued Share Capital Exceeding the 10%Threshold of above Tier I Capital (-)
The Total of Net Long Position of the Direct or Indirect Investments in Additional Tier I Capital of Consolidated Banks and Financial
Institutions where the Bank owns more than 10% of the Issued Share Capital (-)
Other items to be Defined by the regulator (-)
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions (-)
Total regulatory adjustments to Additional Tier 1 capital
Additional Tier 1 capital
Regulatory adjustments to Common Equity
Goodwill and Other Intangible Assets and Related Deferred Taxes not deducted from Tier I Capital as per the Temporary Article 2,
Clause 1 of the Regulation on Measurement and Evaluation of Capital Adequacy of Banks (-)
209,372
218,399
Net Deferred Tax Asset/Liability not deducted from Tier I Capital as per the Temporary Article 2, Clause 1 of the Regulation on
Measurement and Evaluation of Capital Adequacy of Banks (-)
Tier 1 capital
32,380,827
29,929,906
