96 İşbank
Annual Report 2015
Türkiye İş Bankası A.Ş.
Unconsolidated Statement of Changes in Shareholders’ Equity
CHANGES IN SHAREHOLDERS’ EQUITY
Footnotes
“Paid-in
Capital
Paid-in Capital
Inflation
Adjustment
Share
Premium
Share
Cancellation
Profits
Legal
Reserves
Statutory
Reserves
Extraordinary
Reserves
V -V
PRIOR PERIOD
(31/12/2014)
I.
Beginning Balance
4,500,000 1,615,938
3,694
2,044,830
10,177,540
II.
Corrections Made According to TAS 8
2.1 The Effect of Corrections of Errors
2.2 The Effect of Changes in Accounting Policies
III.
Adjusted Beginning Balance (I+II)
4,500,000 1,615,938
3,694
2,044,830
10,177,540
Changes During the Period
IV.
Increase/Decrease Due to Mergers
V.
Marketable Securities Value Increase Fund
VI. Hedge Reserves (Effective Portion)
6.1 Cash Flow Hedges
6.2 Net Foreign Investment Hedges
VII. Revaluation Surplus on Tangible Assets
VIII. Revaluation Surplus on Intangible Assets
IX. Bonus Shares fromAssociates, Subsidiaries and
Jointly Controlled Entities (Joint Ventures)
X.
Translation Differences
XI. The Effect of Disposal of Assets
XII. The Effect of Reclassification of Assets
XIII. The Effect of Changes in the Equity of Subsidiaries
on the Equity of the Bank
XIV. Capital Increase
14.1 Cash
14.2 Internal Sources
XV. Share Issue
XVI. Share Cancellation Profits
XVII. Paid-in-Capital Inflation Adjustment
XVIII.Other
XIX. Net Profit / Loss for the Period
XX. Profit Distribution
201,836
2,407,119
20.1 Dividend Paid
20.2 Transfer to Reserves
201,836
2,312,119
20.3 Other
(*)
95,000
Ending Balance (III+IV+V...+XVIII+XIX+XX)
4,500,000 1,615,938
3,694
2,246,666
12,584,659
CURRENT PERIOD
(31/12/2015 )
I.
Beginning Balance
4,500,000 1,615,938
3,694
2,246,666
12,584,659
Changes During the Period
II.
Increase/Decrease Due to Mergers
III.
Marketable Securities Value Increase Fund
IV.
Hedge Reserves (Effective Portion)
4.1 Cash Flow Hedges
4.2 Net Foreign Investment Hedges
V.
Revaluation Surplus on Tangible Assets
VI. Revaluation Surplus on Intangible Assets
VII. Bonus Shares fromAssociates, Subsidiaries and
Jointly Controlled Entities (Joint Ventures)
VIII. Translation Differences
IX. The Effect of Disposal of Assets
X.
The Effect of Reclassification of Assets
XI. The Effect of Changes in the Equity of Subsidiaries
on the Equity of the Bank
XII. Capital Increase
12.1 Cash
12.2 Internal Sources
XIII. Share Issue
XIV. Share Cancellation Profits
XV. Paid-in-Capital Inflation Adjustment
XVI. Other
XVII. Net Profit / Loss for the Period
XVIII.Profit Distribution
237,052
2,433,379
18.1 Dividend Paid
18.2 Transfer to Reserves
237,052
2,304,379
18.3 Other
(*)
129,000
Ending Balance (I+II+III...+XVI+XVII+XVIII)
4,500,000 1,615,938
3,694
2,483,718
15,018,038
(*)
According to the Articles of Incorporation of the Bank, since a portion of the net profit for the period is distributed to the employees as a dividend, the provision provided for employee dividend distribution within the scope of “TAS 19-Employee Benefits”, h
