Financial Information and Risk
Management
205
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
(2,003,089)
1,533,550
II.
REVALUATION SURPLUS ON TANGIBLE ASSETS
-
-
III.
REVALUATION SURPLUS ON INTANGIBLE ASSETS
-
-
IV.
TRANSLATION ADJUSTMENT FOR FOREIGN CURRENCY TRANSACTIONS
115,431
(106,500)
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
(191,984)
140,022
IX.
DEFERRED TAX EFFECT OF REVALUATION AND VALUE INCREASES
295,313
(220,425)
X.
NET INCOME/EXPENSE DIRECTLY RECOGNISED UNDER SHAREHOLDERS’ EQUITY (I+II+…+IX)
(1,784,329)
1,346,647
XI.
PROFIT/LOSS FOR THE PERIOD
3,235,921
3,412,022
11.1 Net Changes in the Fair Values of Marketable Securities (Transfer to Profit/Loss)
(45,083)
(28,343)
11.2 The Portion of Derivative Financial Assets Held for Cash Flow Hedges Reclassified in and Transferred to Income
Statement
-
-
11.3 The Portion of Derivative Financial Assets Held for Net Foreign Investment Hedges Reclassified in and Transferred to
Income Statement
-
-
11.4 Other
3,281,004
3,440,365
XII.
TOTAL PROFIT/LOSS RECOGNISED FOR THE PERIOD (X±XI)
1,451,592
4,758,669
TÜRKİYE İŞ BANKASI A.Ş.
V. Consolidated Statement of Income and Expense Items Accounted
Under Shareholders’ Equity
