Financial Position A&T Finansal Kiralama A.Ş. Annual Report 2024 60 61 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) A&T FİNANSAL KİRALAMA A.Ş. A&T FİNANSAL KİRALAMA A.Ş. STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS AT 31 DECEMBER 2024 STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS AT 31 DECEMBER 2024 A&T FİNANSAL KİRALAMA A.Ş. STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS AT 31 DECEMBER 2024 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) ASSETS Notes Audited 31 December 2024 Audited 31 December 2023 TL FC TOTAL TL FC TOTAL I. CASH, CASH EQUIVALENTS and CENTRAL BANK 3 79,960,089 78,116,688 158,076,777 24,156,182 158,106,526 182,262,708 II. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT AND LOSS (net) -- -- -- -- -- -- III. DERIVATIVE FINANCIAL ASSETS -- -- -- -- -- -- IV. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (net) -- -- -- V. FINANCIAL ASSETS AT AMORTIZED COST (Net) 4 136,687,022 1,296,321,986 1,433,009,008 149,094,639 1,069,315,076 1,218,409,715 5.1 Factoring Receivables -- -- -- -- -- -- 5.1.1 Discounted Factoring Receivables (Net) -- -- -- -- -- -- 5.1.2 Other Factoring Receivables -- -- -- -- -- -- 5.2 Savings Finance Receivables -- -- -- -- -- -- 5.2.1 Saving Fund -- -- -- -- -- -- 5.2.2 Equity -- -- -- -- -- -- 5.3 Financing Loans -- -- -- -- -- -- 5.3.1 Consumer Loans -- -- -- -- -- -- 5.3.2 Credit Cards -- -- -- -- -- -- 5.3.3 Installment Commercial Loans -- -- -- 5.4 Leasing (Net) 4 136,924,979 1,300,877,091 1,437,802,070 149,394,798 1,074,442,279 1,223,837,077 5.4.1 Receivables From Finance Lease 191,898,631 1,443,335,519 1,635,234,150 203,499,799 1,200,261,041 1,403,760,840 5.4.2 Receivables From Operating Lease -- -- -- -- -- -- 5.4.3 Unearned Income (-) (54,973,652) (142,458,428) (197,432,080) (54,105,001) (125,818,762) (179,923,763) 5.5 Other Financial Assets At Amortized Cost -- -- -- -- -- -- 5.6 Non Performing Receivables 4 296,285 552,500 848,785 489,912 48,438 538,350 5.7 Allowances for Expected Credit Loss (-) 4 (534,242) (5,107,605) 5,641,847) (790,071) (5,175,641) (5,965,712) VI. SHAREHOLDING (Partnership) INVESTMENTS -- -- -- -- -- -- 6.1 Investments In Associates (Net) -- -- -- -- -- -- 6.2 Investments In Subsidiaries (Net -- -- -- -- -- -- 6.3 Investments In Joint Ventures (Net) -- -- -- VII. TANGIBLE ASSETS (NET) 5 69,100,092 -- 69,100,092 53,964,240 -- 53,964,240 VIII. INTANGIBLE ASSETS (NET) 6 4,945,010 -- 4,945,010 4,906,751 -- 4,906,751 IX. INVESTMENT PROPERTY (NET) -- -- -- -- -- -- X. CURRENT PERIOD TAX ASSETS -- -- -- -- -- -- XI. DEFERRED TAX ASSETS 16 2,295,782 -- 2,295,782 539,447 - 539,447 XII. OTHER ASSETS 7 5,039,814 43,838,457 48,878,271 2,815,382 25,520,354 28,335,736 SUBTOTAL 298,027,809 1,418,277,131 1,716,304,940 235,476,641 1,252,941,956 1,488,418,597 XIII. ASSETS HELD FOR SALE AND DISCONTINIUED OPERATIONS (Net) -- -- -- -- -- -- 13.1 Assets Held For Sale -- -- -- -- -- -- 13.2 Assets Held For DisContinued Operations -- -- -- -- -- -- TOTAL ASSETS 298,027,809 1,418,277,131 1,716,304,940 235,476,641 1,252,941,956 1,488,418,597 A&T FİNANSAL KİRALAMA A.Ş. STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS AT 31 DECEMBER 2024 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) Audited Audited LIABILITIES Notes 31 December 2024 31 December 2023 TL FC TOTAL TL FC TOTAL I. FUNDS BORROWED 8 33,505,146 1,360,532,808 1,394,037,954 25,371,827 1,191,483,463 1,216,855,290 II. FACTORING PAYABLES -- -- -- -- -- -- III. PAYABLES FROM SAVINGS FUND -- -- -- -- -- -- IV. LEASE OBLIGATIONS (NET) -- -- -- -- -- -- V. SECURITIES ISSUED (NET) -- -- -- -- -- -- VI. FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS -- -- -- -- -- -- VII. DERIVATIVE FINANCIAL LIABILITIES 10 -- 55,575 55,575 -- -- -- VIII. PROVISIONS 11 24,258,980 -- 24,258,980 8,781,185 - 8,781,185 8.1 Restructuring Reserves -- -- -- -- -- -- 8.2 Provisions For Employee Benefits 11 24,023,980 -- 24,023,980 8,781,185 - 8,781,185 8.3 General Provisions -- -- -- -- -- -- 8.4 Other Provisions 235,000 -- 235,000 -- -- -- IX. CURRENT PERIOD TAX LIABILITIES 16 9,400,331 -- 9,400,331 4,598,823 - 4,598,823 X. DEFERRED TAX LIABILITIES 16 -- -- -- -- -- -- XI. SUBORDINATED LOANS-DEBT -- -- -- XII. OTHER LIABILITIES 9 9,311,673 28,533,690 37,845,363 2,621,883 40,344,107 42,965,990 SUBTOTAL 76,476,130 1,389,122,073 1,465,598,203 41,373,718 1,231,827,570 1,273,201,288 XIII. PAYABLES RELATED TO ASSETS HELD FOR SALE AND DISCONTINIUED OPERATIONS (Net) -- -- -- -- -- -- 13.1 Held For Sale -- -- -- -- -- -- 13.2 DisContinued Operations -- -- -- -- -- -- XIV. SHAREHOLDERS' EQUITY 12 250,706,737 -- 250,706,737 215,217,309 -- 215,217,309 14.1 Paid-in Capital 161,500,000 -- 161,500,000 153,500,000 -- 153,500,000 14.2 Capital Reserves 228,147 -- 228,147 228,147 -- 228,147 14.2.1 Share Premiums -- -- -- -- -- -- 14.2.2 Share Cancellation Profits -- -- -- -- -- -- 14.2.3 Other Capital Reserves 228,147 -- 228,147 228,147 -- 228,147 14.3 Accumulated Other Comprehensive Income that will not be Reclassified to Profit or Loss 43,156,793 -- 43,156,793 32,031,749 -- 32,031,749 14.4 Accumulated Other Comprehensive Income that may be Reclassified Subsequently to Profit or Loss -- -- -- -- -- -- 14.5 Profit Reserves 8,998,696 -- 8,998,696 8,024,119 -- 8,024,119 14.5.1 Legal Reserves 8,997,202 -- 8,997,202 8,022,625 -- 8,022,625 14.5.2 Statutory Reserves -- -- -- -- -- -- 14.5.3 Extraordinary Reserves 1,494 -- 1,494 1,494 -- 1,494 14.5.4 Other Profit Reserves -- -- -- -- -- -- 14.6 Profit or Loss 36,823,101 -- 36,823,101 21,433,294 -- 21,433,294 14.6.1 Prior Periods Profit / Loss 12,458,717 -- 12,458,717 1,941,752 -- 1,941,752 14.6.2 Current Period Profit / Loss 24,364,384 -- 24,364,384 19,491,542 -- 19,491,542 TOTAL LIABILITIES AND EQUITY 327,182,867 1,389,122,073 1,716,304,940 256,591,027 1,231,827,570 1,488,418,597 STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS AT 31 DECEMBER 2024 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) 1 ASSETS Notes Audited 31 December 2024 Audited 31 December 2023 TL FC TOTAL TL FC TOTAL I. CASH, CASH EQUIVALENTS and CENTRAL BANK 3 79,960,089 78,116,688 158,076,777 24,156,182 158,106,526 182,262,708 II. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT AND L SS (net) -- -- -- -- -- -- III. DERIVATIVE FINANCIAL ASSETS -- -- -- -- -- -- IV. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (net) -- -- -- V. FINANCIAL ASSETS AT AMORTIZED COST (Net) 4 136,687,022 1,296,321,986 1,433,009,008 149,094,639 1,069,315,076 1,218,409,715 5.1 Factoring Receivables -- -- -- -- -- -- 5.1.1 Discounted Factoring Receivables (Net) -- -- -- -- -- -- 5.1.2 Other Factoring Receivables -- -- -- -- -- -- 5.2 Savings Finance Receivables -- -- -- -- -- -- 5.2.1 Saving Fund -- -- -- -- -- -- 5.2.2 Equity -- -- -- -- -- -- 5.3 Financing Loans -- -- -- -- -- -- 5.3.1 Consumer Loans -- -- -- -- -- -- 5.3.2 Credit Cards -- -- -- -- -- -- 5.3.3 Installment Commercial Loans -- -- -- 5.4 Leasing (Net) 4 136,924,979 1,300,877,091 1,437,802,070 149,394,798 1,074,442,279 1,223,837,077 5.4.1 Receivables From Finance Lease 191,898,631 1,443,335,519 1,635,234,150 203,499,799 1,200,261,041 1,403,760,840 5.4.2 Receivables From Operating Lease -- -- -- -- -- -- 5.4.3 Unearned Income (-) (54,973,652) (142,458,428) (197,432,080) (54,105,001) (125,818,762) (179,923,763) 5.5 Other Financial Assets At Amortized Cost -- -- -- -- -- -- 5.6 Non Performing Receivables 4 296,285 552,500 848,785 489,912 48,438 538,350 5.7 Allowances for Expected Credit Loss (-) 4 (534,242) (5,107,605) 5,641,847) (790,071) (5,175,641) (5,965,712) VI. SHAREHOLDING (Partnership) INVESTMENTS -- -- -- -- -- -- 6.1 Investments In Associates (Net) -- -- -- -- -- -- 6.2 Investments In Subsidiaries (Net -- -- -- -- -- -- 6.3 Investments In Joint Ventures (Net) -- -- -- VII. TANGIBLE ASSETS (NET) 5 69,100,092 -- 69,100,092 53,964,240 -- 53,964,240 VIII. INTANGIBLE ASSETS (NET) 6 4,945,010 -- 4,945,010 4,906,751 -- 4,906,751 IX. INVESTMENT PROPERTY (NET) -- -- -- -- -- -- X. CURRENT PERIOD TAX ASSETS -- -- -- -- -- -- XI. DEFERRED TAX ASSETS 16 2,295,782 -- 2,295,782 539,447 - 539,447 XII. OTHER ASSETS 7 5,039,814 43,838,457 48,878,271 2,815,382 25,520,354 28,335,736 SUBTOTAL 298,027,809 1,418,277,131 1,716,304,940 235, 6,641 1,252,941,956 1,488, 8,597 XIII. ASSETS HELD FOR SALE AND DISCONTINIU D OP RATIONS (Net) -- -- -- -- -- -- 13.1 Assets Held For Sale -- -- -- -- -- -- 13.2 Assets Held For DisConti ued Operations -- -- -- -- -- -- TOTAL ASSETS 298,027,809 1,418,277,131 1,716,304,940 235,476,641 1,252,941,956 1,488,418,597 The accompanying notes form an integral part of these financial statements. STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS AT 31 DECEMBER 2024 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) 1 ASSETS Notes Audited 31 December 2024 Audited 31 December 2023 TL FC TOTAL TL FC TOTAL I. CASH, CASH EQUIVALENTS and CENTRAL BANK 3 79,960,089 78,116,688 158,076,777 24,156,182 158,106,526 182,262,708 II. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT AND L SS (net) -- -- -- -- -- -- III. DERIVATIVE FINANCIAL ASSETS -- -- -- -- -- -- IV. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (net) -- -- -- V. FINANCIAL ASSETS AT AMORTIZED COST (Net) 4 136,687,022 1,296,321,986 1,433,009,008 149,094,639 1,069,315,076 1,218,409,715 5.1 Factoring Receivables -- -- -- -- -- -- 5.1.1 Discounted Factoring Receivables (Net) -- -- -- -- -- -- 5.1.2 Other Factoring Receivables -- -- -- -- -- -- 5.2 Savings Finance Receivables -- -- -- -- -- -- 5.2.1 Saving Fund -- -- -- -- -- -- 5.2.2 Equity -- -- -- -- -- -- 5.3 Financing Loans -- -- -- -- -- -- 5.3.1 Consumer Loans -- -- -- -- -- -- 5.3.2 Credit Cards -- -- -- -- -- -- 5.3.3 Installment Commercial Loans -- -- -- 5.4 Leasing (Net) 4 136,924,979 1,300,877,091 1,437,802,070 149,394,798 1,074,442,279 1,223,837,077 5.4.1 Receivables From Finance Lease 191,898,631 1,443,335,519 1,635,234,150 203,499,799 1,200,261,041 1,403,760,840 5.4.2 Receivables From Operating Lease -- -- -- -- -- -- 5.4.3 Unearned Income (-) (54,973,652) (142,458,428) (197,432,080) (54,105,001) (125,818,762) (179,923,763) 5.5 Other Financial Assets At Amortized Cost -- -- -- -- -- -- 5.6 Non Performing Receivables 4 296,285 552,500 848,785 489,912 48,438 538,350 5.7 Allowances for Expected Credit Loss (-) 4 (534,242) (5,107,605) 5,641,847) (790,071) (5,175,641) (5,965,712) VI. SHAREHOLDING (Partnership) INVESTMENTS -- -- -- -- -- -- 6.1 Investments In Associates (Net) -- -- -- -- -- -- 6.2 Investments In Subsidiaries (Net -- -- -- -- -- -- 6.3 Investments In Joint Ventures (Net) -- -- -- VII. TANGIBLE ASSETS (NET) 5 69,100,092 -- 69,1 0,092 53,964,240 -- 53,964,240 VIII. INTANGIBLE ASSETS (NET) 6 4,945,010 -- 4,945,010 4,906,751 -- 4,906,751 IX. INVESTMENT PROPE TY (NET) -- -- -- -- -- -- X. CURRENT PERIOD TAX ASSETS -- -- -- -- -- -- XI. DEFERRED TAX ASSETS 16 2,295,782 -- 2,295,782 539,447 - 539,447 XII. OTHER ASSETS 7 5,039,814 43,838,457 48,878,271 2,815,382 25,520,354 28,335,736 SUBTOTAL 298,027,809 1,418,277,131 1,716,304,940 235,476,641 1,252,941,956 1,488,418,597 XIII. ASSETS HELD FOR SALE AND DISCONTINIUED OPERATIONS (Net) -- -- -- -- -- -- 13.1 Assets Held For Sale -- -- -- -- -- -- 13.2 Assets Held For DisContinued Operations -- -- -- -- -- -- TOTAL ASSETS 298,027,809 1,418,277,131 1,716,304,940 235,476,641 1,252,941,956 1,488,418,597 The accompanying notes form an integral part of these financial statements.
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