Financial Information and Risk Management
206
İş Bankası
Annual Report 2013
CHANGES IN SHAREHOLDERS’ EQUITY
Footnotes
Capital
Paid-in Capital
Inflation
Adjustment
Share
Premium
Share
Cancellation
Profits
Legal
Reserves
Statutory
Reserves
PRIOR PERIOD (31/12/2012)
V -V
I.
Beginning Balance
4,500,000
1,615,938 33,937
1,838,830 39,586
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 33,937
1,838,830 39,586
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
3
229
XIX.
Net Profit/(Loss)
XX.
Profit Distribution
192,250 8,967
20.1 Dividend Paid
20.2 Transfer to Reserves
192,250 8,967
20.3 Other
Ending Balance (III+IV+V...+XVIII+XIX+XX)
4,500,000
1,615,938 33,940
- 2,031,309 48,553
CURRENT PERIOD (31/12/2013)
I.
Beginning Balance
4,500,000
1,615,938 33,940
2,031,309 48,553
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
(*)
73
XVII.
Net Profit/Loss for the Period
XVIII.
Profit Distribution
255,104 10,986
18.1 Dividend Paid
18.2 Transfer to Reserves
255,104 10,986
18.3 Other
(**)
Ending Balance (I+II+III...+XVI+XVII+XVIII)
4,500,000
1,615,938 33,940
- 2,286,486 59,539
(*)
The Group also includes the changes that occur in the shares.
(**)
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. Consolidated Statement of Changes in Shareholders’ Equity
