A&T Finansal Kiralama A.Ş. Annual Report 2024 65 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) A&T FİNANSAL KİRALAMA A.Ş. Financial Position 64 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) A&T FİNANSAL KİRALAMA A.Ş. STATEMENT OF CHANGES IN SHAREHOLDER’S EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024 STATEMENTOF PROFIT AND LOSSANDOTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2024 A&T FİNANSAL KİRALAMA A.Ş. STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2024 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) Notes Audited 1 January – 31 December 2024 Audited 1 January – 31 December 2023 I. PERIOD INCOME/LOSS 24,364,384 19,491,542 II. OTHER COMPREHENSIVE INCOME 11,125,045 16,622,228 2.1 ITEMS THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS 11,125,045 16,622,228 2.1.1 Gains/(losses) on revaluation of tangible assets 15,356,300 25,027,200 2.1.2 Gains/(losses) on revaluation of intangible assets -- -- 2.1.3 Gains/(losses) on remeasurement of defined benefit pension plans 11 (115,879) 1,627 2.1.4 Other items that will not be reclassified to profit or loss -- -- 2.1.5 Taxation on comprehensive income that will not be reclassified to profit or loss 16 (4,115,376) (8,406,599) 2.2 ITEMS THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS -- -- 2.2.1 Translation differences for transactions in foreign currencies -- -- 2.2.2 Translation and classification profit / loss of financial assets at fair value through other comprehensive income -- -- 2.2.3 Gains/(losses) from cash flow hedges -- -- 2.2.4 Gains/(losses) from net investment hedges -- -- 2.2.5 Other items that will be reclassified to profit or loss -- -- 2.2.6 Taxation on comprehensive income that will be reclassified to profit or loss -- -- III. TOTAL COMPREHENSIVE INCOME (I+II) 35,489,429 36,113,770 A&T FİNANSAL KİRALAMA A.Ş. STATEMENT OF CHANGES IN SHAREHOLDER'S EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024 (Amounts expressed Turkish lira (“TL”) unless otherwise indicated.) 6 CHANGES IN SHAREHOLDERS EQUITY Notes Paid in Capital Capital Reserves Share Premium Share Cancellation Profits Other Capital Reserves Other comprehensive income or expenses that will not be reclassified to profit or loss Other comprehensive income or expenses that will be reclassified to profit or loss Profit Reserves Prior Years' Profit/(Loss) Current Year Net Profit/(Loss) Total Shareholders’ Equity 1 2 3 4 5 6 Prior Period (31 December 2023) I. Balances at Beginning of Period 16 140,000,000 - - - 228,147 18,248,928 (2,721,062) - - - - 6,955,528 667,169 15,843,174 179,221,884 II. Corrections made as per TAS 8 - - - - - - - - - - - - - - - 2.1 Effect of corrections - - - - - - - - - - - - - - - 2.2 Effect of changes in accounting policies 2.5 - - - - - - - - - - - - - - - III. Adjusted Balances at Beginning of Period (I+II) 140,000,000 - - - 228,147 18,248,928 (2,721,062) - - - - 6,955,528 667,169 15,843,174 179,221,884 IV. Total Comprehensive Income - - - - - 16,647,922 (25,694) - - - - - - 19,491,542 36,113,770 V. Capital Increase in Cash - - - - - - - - - - - - - - - VI. Capital Increase from Internal Sources 13,500,000 - - - - - - - - - - - (13,500,000) - - VII. Capital Reserves from Inflation Adjustments to Paid-in Capital - - - - - - - - - - - - - - - VIII Convertible Bonds - - - - - - - - - - - - - - - IX. Subordinated Liabilities - - - - - - - - - - - - - - - X. Other Changes - - - - - - (118,345) - - - - - - - (118,345) XI. Profit Distribution - - - - - - - - - - - 1,068,591 14,774,583 (15,843,174) - 11.1 Dividends - - - - - - - - - - - - - - - 11.2 Transfers to Reserves - - - - - - - - - - - 1,068,591 14,774,583 (15,843,174) - 11.3 Others - - - - - - - - - - - - - - - Balances at end of the period (III+IV+…...+XI) 153,500,000 - - - 228,147 34,896,850 (2,865,101) - - - - 8,024,119 1,941,752 19,491,542 215,217,309 Current Period (31 December 2024) I. Balances at Beginning of Period 16 153,500,000 -- -- -- 228,147 34,896,850 (2,865,101) -- -- -- -- 8,024,119 1,941,752 19,491,542 215,217,309 II. Corrections made as per TAS 8 2.1 Effect of corrections -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- 2.2 Effect of changes in accounting policies 2.5 -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- III. Adjusted Balances at Beginning of Period (I+II) 153,500,000 228,147 34,896,850 (2,865,101) 8,024,119 1,941,752 19,491,542 215,217,309 IV. Total Comprehensive Income -- -- -- -- -- 11,206,159 (81,115) -- -- 24,364,384 35,489,428 V. Capital Increase in Cash -- -- -- -- -- -- -- -- -- -- -- VI. Capital Increase from Internal Sources 8,000,000 -- -- -- -- -- (8,000,000) -- -- VII. Capital Reserves from Inflation Adjustments to Paid-in Capital -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- VIII Convertible Bonds -- -- -- -- -- -- -- IX. Subordinated Liabilities -- -- -- -- -- -- -- X. Other Changes -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- XI. Profit Distribution -- -- -- -- -- -- -- 974,577 18,516,965 (19,491,542) -- 11.1 Dividends -- -- -- -- -- -- -- -- -- -- -- 11.2 Transfers to Reserves -- -- -- -- -- -- -- 974,577 18,516,965 (19,491,542) 11.3 Others -- -- -- Balances at end of the period (III+IV+…...+XI) 161,500,000 -- -- -- 228,147 46,103,009 (2,946,216) -- -- -- -- 8,998,696 12,458,717 24,364,384 250,706,737 1. Revaluation Increase/Decrease of property and equipment, 2. Accumulated revaluation profit/loss from defined benefit plans, 3. Other (Other comprehensive income and expenses from equity method investments not to be reclassified on profit/loss, and other accumulated comprehensive income and expenses not to be reclassified on profit/loss) 4. Foreign exchange conversion differences, 5. Revaluation and/or reclassification differences of financial assets at fair value through other comprehensive income, 6. Other (Profit/loss from cash flow hedges, other comprehensive income and expenses from equity method investments to be reclassified on profit/loss, and other accumulated comprehensive income and expenses to be reclassified on profit/loss). 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 THR UGH PROFIT A D LOSS (net) -- -- -- -- -- -- III. DERIVATIVE FINANCIAL ASSETS -- -- -- -- -- -- IV. FIN NCIAL ASS TS AT F IR 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 The accompanying notes form an integral part of these financial statements. 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.) 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 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 The accompanying notes form an integral part of these financial statements.
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