

TÜRKİYE İŞ BANKASI A.Ş.
Notes to the Consolidated Financial Statements for the Year Ended
31 December 2014
179
İŞBANK
ANNUAL REPORT 2014
FINANCIAL INFORMATION AND
RISK MANAGEMENT
Information about the consolidated components of equity:
Prior Period
CORE CAPITAL (TIER I)
Paid-In Capital
4,500,000
Nominal Capital
4,500,000
Capital Commitments (-)
Paid-in Capital Inflation Adjustments
1,615,938
Share Premium
33,940
Share Cancellation Profits
Reserves
13,023,832
Inflation Adjustments to Reserves
Profit
2,621,162
Current Period Profit
3,235,921
Prior Periods’ Profit
(614,759)
Provision for Possible Losses (up to 25% of the Core Capital)
1,000,000
Gain on Sale of Associates, Subsidiaries and Real Estates
287,086
Primary Subordinated Debt
Non-controlling Interest
2,947,778
Losses Excess of Reserves (-)
Current Period Loss
Prior Periods’ Loss
Leasehold Improvements (-)
128,762
Intangible Assets (-)
257,043
Deferred Tax Asset excess of 10% of the Core Capital (-)
Limit Excesses as per Paragraph3 of the Article 56 of the Banking Law (-)
Consolidated Surplus (Net) (-)
35,974
Total Core Capital
25,607,957
SUPPLEMENTARY CAPITAL (TIER II)
General Loan Loss Provision
2,100,602
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)
Primary Subordinated Debts Excluding the Portion included in the Core Capital
Secondary Subordinated Debts
2,999,900
45% of Marketable Securities and Investment Securities Value Increase Fund
(1)
(47,440)
Capital Reserves, Profit Reserves and Prior Periods’ Profit/Loss Inflation Adjustments (excluding the inflation adjustments to reserves)
Non-controlling Interest
81,844
Total Supplementary Capital
5,133,727
CAPITAL
30,741,684
DEDUCTIONS FROM THE CAPITAL
174,324
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
Loan Granted to Customer Against the Articles 50 and 51 of the Banking Law
2,586
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
Securitization Positions Deducted from Equity
Others
(2)
20,542
TOTAL SHAREHOLDERS’ EQUITY
30,567,360
(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.