Financial Information and Risk
Management
109
İş Bankası
Annual Report 2013
INCOME AND EXPENSE ITEMS ACCOUNTED UNDER SHAREHOLDERS’ EQUITY
THOUSAND TL
CURRENT PERIOD
(01/01-31/12/2013)
PRIOR PERIOD
(01/01-31/12/2012)
I.
ADDITIONS TO MARKETABLE SECURITIES VALUE INCREASE FUND FROM FINANCIAL ASSETS AVAILABLE FOR SALE
(1,892,943)
1,427,594
II.
REVALUATION SURPLUS ON TANGIBLE ASSETS
-
-
III.
REVALUATION SURPLUS ON INTANGIBLE ASSETS
-
-
IV.
TRANSLATION ADJUSTMENT FOR FOREIGN CURRENCY TRANSACTIONS
41,777
(103,121)
V.
PROFIT/LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR CASH FLOWHEDGES (Effective Portion of the Changes
in Fair Value)
-
-
VI.
PROFIT/LOSS ON DERIVATIVE FINANCIAL ASSETS HELD FOR NET FOREIGN INVESTMENT HEDGES (Effective Portion
of the Changes in Fair Value)
-
-
VII.
THE EFFECT OF CORRECTIONS OF THE ERRORS AND CHANGES IN THE ACCOUNTING POLICIES
-
-
VIII.
OTHER INCOME AND EXPENSES RECOGNISED UNDER SHAREHOLDERS’ EQUITY ACCORDANCE WITH TAS
(66,575)
997,530
IX.
DEFERRED TAX EFFECT OF REVALUATION AND VALUE INCREASES
273,566
(200,993)
X.
NET INCOME/EXPENSE DIRECTLY RECOGNISED UNDER SHAREHOLDERS’ EQUITY (I+II+…+IX)
(1,644,175)
2,121,010
XI.
PROFIT/LOSS FOR THE PERIOD
3,163,365
3,310,307
1.1
Net Changes in the Fair Values of Marketable Securities (Transfer to Profit/Loss)
(53,993)
(21,631)
1.2 The Portion of Derivative Financial Assets Held for Cash Flow Hedges Reclassified in and Transferred to Income
Statement
-
-
1.3 The Portion of Derivative Financial Assets Held for Net Foreign Investment Hedges Reclassified in and Transferred to
Income Statement
-
-
1.4 Other
3,217,358
3,331,938
XII.
TOTAL PROFIT/LOSS RECOGNISED FOR THE PERIOD (X±XI)
1,519,190
5,431,317
TÜRKİYE İŞ BANKASI A.Ş.
V. Unconsolidated Statement of Income and Expense Items Accounted
Under Shareholders’ Equity
