Financial Information and Risk Management
110
İş Bankası
Annual Report 2013
CHANGES IN SHAREHOLDERS’ EQUITY
Footnotes
Paid-in
Capital
Paid-in Capital
Inflation Adjustment
Paid-in Capital
Premium
Share
Cancellation
Profits
Legal
Reserves
V -V
PRIOR PERIOD (31/12/2012)
I.
Beginning Balance
4,500,000
1,615,938
3,694
- 1,646,564
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
- 1,646,564
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 from Associates, 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)
-
-
-
-
-
XX.
Profit Distribution
-
-
-
- 169,931
20.1 Dividend Paid
-
-
-
-
-
20.2 Transfer to Reserves
-
-
-
-
169,931
20.3 Other
-
-
-
-
-
Ending Balance (III+IV+V...+XVIII+XIX+XX)
4,500,000
1,615,938
3,694
- 1,816,495
CURRENT PERIOD (31/12/2013)
I.
Beginning Balance
4,500,000
1,615,938
3,694
- 1,816,495
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 from Associates, 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
-
-
-
- 228,335
18.1 Dividend Paid
-
-
-
-
-
18.2 Transfer to Reserves
-
-
-
- 228,335
18.3 Other
(*)
-
-
-
-
-
Ending Balance (I+II+III...+XVI+XVII+XVIII)
4,500,000
1,615,938
3,694
- 2,044,830
(*)
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 in 2012 within the scope of “TAS 19-Employee Benefits”, has been added to distributable profit.
TÜRKİYE İŞ BANKASI A.Ş.
VI. Unconsolidated Statement of Changes in Shareholders’ Equity
