227
Financial Information and Risk
Management
İş Bankası
Annual Report 2013
TÜRKİYE İŞ BANKASI A.Ş.
Notes to the Consolidated Financial Statements
for the Year Ended 31 December 2013
Information about the consolidated components of equity
Current Period
Prior Period
CORE CAPITAL (TIER I)
Paid-In Capital
4,500,000
4,500,000
Nominal Capital
4,500,000
4,500,000
Capital Commitments (-)
Paid-in Capital Inflation Adjustments
1,615,938
1,615,938
Share Premium
33,940
33,940
Share Cancellation Profits
Reserves
13,023,832
10,113,697
Inflation Adjustments to Reserves
Profit
2,621,162
2,802,512
Current Period Profit
3,235,921
3,412,022
Prior Periods’ Profit
(614,759)
(609,510)
Provision for Possible Losses (up to 25% of the Core Capital)
1,000,000
1,000,000
Gain on Sale of Associates, Subsidiaries and Real Estates
287,086
288,977
Primary Subordinated Debt
Non-controlling Interest
2,947,778
2,675,494
Losses Excess of Reserves (-)
Current Period Loss
Prior Periods’ Loss
Leasehold Improvements (-)
128,762
125,518
Intangible Assets (-)
257,043
153,653
Deferred Tax Asset excess of 10% of the Core Capital (-)
Limit Excesses as per Paragraph 3 of the Article 56 of the Banking Law (-)
Consolidated Surplus (Net) (-)
35,974
35,974
Total Core Capital
25,607,957
22,715,413
SUPPLEMENTARY CAPITAL (TIER II)
General Loan Loss Provision
2,100,602
1,705,153
45% of Movables’ Revaluation Reserve
45% of Immovables’ Revaluation Reserve
Bonus Shares of Associates, Subsidiaries and Jointly-Controlled Entities (Joint Ventures) and unrecognized shares
in current period
(1,179)
(1,179)
Primary Subordinated Debts Excluding the Portion included in the Core Capital
Secondary Subordinated Debts
2,999,900
1,838,040
45% of Marketable Securities and Investment Securities Value Increase Fund
(1)
(47,440)
1,175,874
Capital Reserves, Profit Reserves and Prior Periods’ Profit/Loss Inflation Adjustments (excluding the inflation
adjustments to reserves)
Non-controlling Interest
81,844
97,994
Total Supplementary Capital
5,133,727
4,815,882
TIER III CAPITAL
CAPITAL
30,741,684
27,531,295
DEDUCTIONS FROM THE CAPITAL
174,324
205,724
Investments in Unconsolidated Banks and Financial Institutions
Loans to banks, financial institutions (domestic/foreign) or qualified shareholders in the form of secondary
subordinated loan and debt instruments purchased from such parties qualified as primary or secondary
subordinated loan
Investments in Banks and Financial Institutions, to which Equity Method has been applied but whose Assets and
Liabilities are Unconsolidated
96,644
86,722
Loan Granted to Customer Against the Articles 50 and 51 of the Banking Law
2,586
1,448
Net book values of immovables exceeding 50% of the capital and of assets acquired against Overdue receivables
and Held for Sale as per the Article 57 Of the Banking Law but retained More Than Five Years
54,552
75,643
Securitization Positions Deducted from Equity
Others
(2)
20,542
41,911
TOTAL SHAREHOLDERS’ EQUITY
30,567,360
27,325,571
(1)
According to the related regulation, if the items subject to the Marketable Securities Value Increase Fund have a negative balance; total amount, and if positive 45% of
the balance is taken into consideration in supplementary capital calculation.
(2)
It includes the deductions from the capital in accordance with the decision of the Banking Regulation and Supervision Agency dated 16 December 2010 and numbered
3980, published on the Official Gazette dated 18 December 2010 and numbered 27789.
