187
Financial Information and Risk Management
Türkiye İş Bankası A.Ş.
Notes to the Consolidated Financial Statements
for the Year Ended 31 December 2015
Information on Consolidated Shareholders’ Equity:
Current Period Prior Period
(1)
COMMON EQUITY TIER 1 CAPITAL
Paid-in Capital to be Entitled for Compensation after All Creditors
6,115,938
6,115,938
Share Premium
33,941
33,941
Share Cancellation Profits
Legal Reserves
18,269,105
15,408,830
Other Comprehensive Income according to TAS
5,481,218
3,888,315
Profit
3,330,740
3,523,719
Net Current Period Profit
3,330,740
3,523,719
Prior Period Profit
Provisions for Possible Losses
800,000
1,000,000
Bonus Shares from Associates, Subsidiaries and Joint-Ventures not Accounted in Current Period’s Profit Minority shares
(1,179)
(1,179)
Minority shares
2,881,353
3,093,151
Common Equity Tier 1 capital before regulatory adjustments
36,911,116 33,062,715
Common Equity Tier 1 capital: regulatory adjustments
Current and prior periods' losses not covered by reserves, and losses accounted under equity according to TAS (-)
1,107,421
50,582
Leasehold improvements on operational leases (-)
127,342
128,598
Goodwill and intangible assets and related deferred tax liabilities (-)
200,722
76,078
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
1,437,371
255,258
Common Equity Tier 1 capital
35,473,745 32,807,457
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 1.1.2014)
Directly issued qualifying Additional Tier 1 instruments (approved by the regulators) plus related stock surplus
(Issued or Obtained before 1.1.2014)
Additional shares in the capital of third parties
255,841
201,414
Additional Tier 1 capital before regulatory adjustments
255,841
201,414
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
255,841
201,414
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 (-)
301,084
304,311
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 (-)
