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94
İŞBANK
ANNUAL REPORT 2014
TÜRKİYE İŞ BANKASI A.Ş.
Unconsolidated Statement of Changes in Shareholders’ Equity
CHANGES IN SHAREHOLDERS’ EQUITY
Footnotes
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
3,694
- 1,816,495
-
7,754,686
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
3,694
- 1,816,495
-
7,754,686
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
-
-
-
-
-
-
-
XIX. Net Profit / Loss for the Period
-
-
-
-
-
-
-
XX. Profit Distribution
-
-
-
-
228,335
-
2,422,854
20.1 Dividend Paid
-
-
-
-
-
-
-
20.2 Transfer to Reserves
-
-
-
-
228,335
-
2,285,354
20.3 Other
(*)
-
-
-
-
-
-
137,500
Ending Balance (III+IV+V...+XVIII+XIX+XX)
4,500,000
1,615,938
3,694
- 2,044,830
-
10,177,540
CURRENT PERIOD ( 31/12/2014 )
I.
Beginning Balance
4,500,000
1,615,938
3,694
- 2,044,830
-
10,177,540
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
-
-
-
-
-
-
-
XVII. Net Profit / Loss for the Period
-
-
-
-
-
-
-
XVIII. Profit Distribution
-
-
-
-
201,836
-
2,407,119
18.1 Dividend Paid
-
-
-
-
-
-
-
18.2 Transfer to Reserves
-
-
-
-
201,836
-
2,312,119
18.3 Other
(*)
-
-
-
-
-
-
95,000
Ending Balance (I+II+III...+XVI+XVII+XVIII)
4,500,000
1,615,938
3,694
- 2,246,666
-
12,584,659
(*)
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.