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TÜRKİYE İŞ BANKASI A.Ş.
Notes to the Consolidated Financial Statements for the Year Ended
31 December 2014
177
İŞBANK
ANNUAL REPORT 2014
FINANCIAL INFORMATION AND
RISK MANAGEMENT
Summary information about the Parent bank’s capital adequacy ratio and consolidated capital adequacy ratio:
Bank-Only
Consolidated
Current Period
Prior Period
Current Period
Prior Period
Capital Requirement for Credit Risk ( VaCR*0.08) (CRCR)
15,976,126
14,042,367
17,614,444
15,442,996
Capital Requirement for Market Risk (CRMR)
496,364
410,919
732,008
538,100
Capital Requirement for Operational Risk (CROR)
1,131,277
971,452
1,252,503
1,090,380
Equity
(1)
35,255,300
27,689,806
37,497,307
30,567,360
Equity/((CRCR+CRMR+CROR)*12.5*100)
16.02
14.36
15.31
14.32
Total Tier I Capital/((CRCR+MRCR+OROR)*12.5)*100
13.60
12.87
Common Equity Tier I Capital /((CRCR+MRCR+OROR)*12.5)*100
13.70
12.91
(1)
Current period capital is calculated within the scope of the “Regulation on Measurement and Evaluation of Capital Adequacy of Banks” published in the Official Gazette no.28756 dated 5 September 2013 and applied
after 1 January 2014
Information on Consolidated Shareholders’ Equity:
CurrentPeriod
COMMONEQUITYTIER1CAPITAL
Paid-in Capital to be Entitled for Compensation after All Creditors
6,115,938
Share Premium
33,941
Share Cancellation Profits
Legal Reserves
14,907,428
Other Comprehensive Income according to TAS
3,798,358
Profit
3,351,828
Net Current Period Profit
3,351,828
Prior Period Profit
Provisions for Possible Losses
1,000,000
Bonus Shares fromAssociates, Subsidiaries and Joint-Ventures not Accounted in Current Period’s Profit Minority shares
(1,179)
Minority shares
2,627,216
CommonEquityTier1capitalbeforeregulatoryadjustments
31,833,530
CommonEquityTier1capital:regulatoryadjustments
Current and prior periods' losses not covered by reserves, and losses accounted under equity according to TAS (-)
Leasehold improvements on operational leases (-)
128,598
Goodwill and intangible assets and related deferred tax liabilities (-)
76,078
Net deferred tax assets / liabilities (-)
Shares Obtained against Article 56, Paragraph 4 of the Banking Law (-)
Investments in own common equity (-)
Total of Net Long Positions of the Investments in Equity Items of Consolidated Banks and Financial Institutions where the Bank does not own 10%or less of the Issued Share
Capital Exceeding the 10%Threshold of above Tier I Capital (-)
Total of Net Long Positions of the Investments in Equity Items of Consolidated Banks and Financial Institutions where the Bank owns 10%or less of the Issued Share Capital
Exceeding the 10%Threshold of above Tier I Capital (-)
Mortgage servicing rights (amount above 10%threshold) (-)
Deferred tax assets arising from temporary differences (amount above 10%threshold, net of related tax liability) (-)
Amount Exceeding the 15%Threshold of Tier I Capital as per the Article 2, Clause 2 of the Regulation onMeasurement and Evaluation of Capital Adequacy of Banks (-)
The Portion of Net Long Position of the Investments in Equity Items of Consolidated Banks and Financial Institutions where the Bank owns 10%or more of the Issued Share
Capital not deducted fromTier I Capital (-)
Mortgage servicing rights (amount above 10%threshold) (-)
Excess Amount arising fromDeferred Tax Assets fromTemporary Differences (-)
Other items to be defined by the regulator (-)
Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions (-)
TotalregulatoryadjustmentstoCommonequityTier1
204,676
CommonEquityTier1capital
31,628,854
ADDITIONALTIER1CAPITAL