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164
İŞBANK
ANNUAL REPORT 2014
TÜRKİYE İŞ BANKASI A.Ş.
Consolidated Statement of Changes in Shareholders’ Equity
CHANGES IN SHAREHOLDERS’ EQUITY
Footnotes
Paid-in
Capital
Paid-in Capital
Inflation Adjustment
Share
Premium
Share
Cancellation
Profits
Legal
Reserves
Statutory
Reserves
Extraordinary
Reserves
V-V
PRIOR PERIOD (31/12/2013)
I.
Beginning Balance
4,500,000
1,615,938 33,940
2,031,309
48,553 8,318,990
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 33,940
-
2,031,309
48,553 8,318,990
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
-
-
-
-
73
-
218
XIX. Net Profit / Loss for the Period
-
-
-
-
-
-
-
XX. Profit Distribution
-
-
-
-
255,104
10,986 2,493,536
20.1 Dividend Paid
-
-
-
-
20.2 Transfer to Reserves
-
-
-
-
255,104
10,986
2,354,605
20.3 Other
-
-
-
-
138,931
Ending Balance (III+IV+V...+XVIII+XIX+XX)
4,500,000
1,615,938 33,940
- 2,286,486
59,539 10,812,744
CURRENT PERIOD (31/12/2014)
I.
Beginning Balance
4,500,000
1,615,938 33,940
- 2,286,486
59,539 10,812,744
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
(*)
-
-
1
-
354
-
1,010
XVII. Net Profit / Loss for the Period
-
-
-
-
-
-
-
XVIII. Profit Distribution
-
-
-
-
224,787
4,695
2,486,592
18.1 Dividend Paid
-
-
-
-
-
-
-
18.2 Transfer to Reserves
-
-
-
-
224,787
4,695
2,390,161
18.3 Other
(**)
-
-
-
-
-
-
96,431
Ending Balance (I+II+III...+XVI+XVII+XVIII)
4,500,000
1,615,938 33,941
-
2,511,627
64,234 13,300,346
(*)
The amount also includes the changes in Group’s 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 within
the scope of “TAS 19-Employee Benefits”, has been added to distributable profit.