185
Financial Information and Risk
Management
İş Bankası
Annual Report 2013
TÜRKİYE İŞ BANKASI A.Ş.
Notes to the Unconsolidated Financial Statements
for the Year Ended 31 December 2013
e.
Information on other operating income:
The amount of TL 111,844 of other operating income consists of the amount with respect provision dissolved related to sales of
Bayek Tedavi Sağlık Hizmetleri ve İşletmeciliği A.Ş. ve Mipaş Mümessillik İthalat İhracat ve Pazarlama A.Ş. in the current period. The
remaining 64% of the amount arises from the collections or reversals of the provisions set aside in prior years for various reasons
mainly for non-performing loans. The remaining part of the other operating income is composed of fees received from customers on
various banking services and incomes from sale of fixed assets.
f.
Information on provision for loans and other receivables:
Current Period
Prior Period
Specific Provisions for Loans and Other Receivables
833,562
601,096
Group III Loans and Receivables
57,998
61,305
Group IV Loans and Receivables
221,136
210,817
Group V Loans and Receivables
554,428
328,974
General Loan Provision Expenses
(1)
385,633
373,512
Provision Expenses for Potential Risks
50,000
Impairment Losses on Marketable Securities
16,263
4
Financial Assets at Fair Value through Profit and Loss
16,263
4
Financial Assets Available for Sale
Impairment Losses on Investments in Associates, Subsidiaries, Jointly Controlled Entities
and Held to Maturity Investments
10,458
26,960
Associates
Subsidiaries
10,458
26,960
Jointly Controlled Entities
Held to Maturity Investments
Others
221,102
157,550
Total
1,467,018
1,209,122
(1)
General provisions for current period were allocated with the scope temporary 8. substance of the Determining the Nature of Loans and Receivables and Principles and
Procedures on the Allocation of Loan and Receivable Provisions.
g.
Other operating expenses:
Current Period
Prior Period
Personnel Expenses
(1)
2,275,548
1,821,151
Reserve for Employee Termination Benefits
37,400
106,384
Bank Pension Fund Deficit Provisions
440,051
Impairment Losses on Tangible Assets
3,325
288
Depreciation Expenses of Tangible Assets
199,016
177,494
Impairment Losses on Intangible Assets
Impairment Losses on Goodwill
Amortization Expenses of Intangible Assets
95,708
68,548
Impairment Losses on Equity Accounted Investments
Impairment Losses on Assets to be Disposed
1,231
1,783
Depreciation Expenses of Assets to be Disposed
8,041
9,200
Impairment Losses on Assets Held for Sale
Other Operating Expenses
1,439,198
1,221,673
Operational Lease Related Expenses
224,595
176,599
Repair and Maintenance Expenses
22,014
19,821
Advertisement Expenses
(2)
169,044
149,948
Other Expenses
(2)
1,023,545
875,305
Loss on Sale of Assets
101,786
4,312
Other
(3)
801,266
633,422
Total
4,962,519
4,484,306
(1)
Current period includes employee provisions for the dividend to be distributed etc and prior period includes the provision for possible wage increase taking into account
of renewing collective bargaining agreements which was not completed.
(2)
Expense amount of the Bank’s donation, contributions and social responsibility projects is TL 24,327 in the current period.
(3)
In the current period, it also includes the amount of TL 319,181 provision explained in the second and third paragraph of Note II-i.5.4/i5.5 under section five.
