FINANCIAL SUPERVISION
AUTHORITY
APPENDIX I
REGULATION
J. No. 23/420/98
No. 203.14
1 (3)
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LAYOUTS FOR CONSOLIDATED PROFIT AND LOSS
ACCOUNTS AND BALANCE SHEETS
The consolidated profit and loss account should be drawn up
according to the following format:
CONSOLIDATED PROFIT AND LOSS ACCOUNT
1. Commission income
2. Net income from securities transactions and foreign exchange dealing
(a) Net income from securities transactions
(b) Net income from foreign exchange dealing
3. Income from equity investments
4. Interest income
5. Other operating income
6. NET INCOME FROM INVESTMENT SERVICES
7. Commission expenses
8. Interest expenses
9. Administrative expenses
(a) Staff costs
(aa) Salaries and fees
(ab) Staff-related costs
(aba) Pension costs
(abb) Other staff-related costs
(b) Other administrative expenses
10. Depreciation and write-downs on tangible and intangible assets
11. Other operating expenses
12. Loan and guarantee losses
13. Write-downs on securities held as financial fixed assets
14. Share of profit/loss of undertakings included in the consolidated accounts
using the equity method
15. NET OPERATING PROFIT (LOSS)
16. Extraordinary items
(a) Extraordinary income
(b) Extraordinary expenses
17. PROFIT (LOSS) BEFORE APPROPRIATIONS AND TAXES
18. Income taxes
(a) Taxes for the financial year and previous financial years
(b) Change in imputed taxes due
19. Other direct taxes
20. Share of profit/loss for the financial year attributable to minority interests
21. PROFIT (LOSS) FOR THE FINANCIAL YEAR
FINANCIAL SUPERVISION
AUTHORITY
APPENDIX I
REGULATION
J. No. 23/420/98
No. 203.14
2 (3)
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The consolidated balance sheet should be drawn up according to the following layout:
CONSOLIDATED BALANCE SHEET
ASSETS
1. Liquid assets
2. Claims on credit institutions
3. Claims on the public and public sector entities
4. Debt securities
(a) On public sector entities
(b) Other
5. Shares and participations
6. Participating interests
7. Shares and participations in group undertakings
8. Intangible assets
(b) Goodwill
(c) Other long-term expenditure
9. Tangible assets
(a) Real estate and shares and participations in real estate corporations
(b) Other tangible assets
10. Claims in respect of share, investment share capital and original fund issues
11. Own retained shares and participations
12. Other assets
13. Accrued income and prepayments
14. Imputed tax claims
LIABILITIES
A. LIABILITIES
1. Liabilities to credit institutions
2. Liabilities to the public and public sector entities
3. Debt securities issued to the public
(a) Bonds
(b) Other
4. Other liabilities
5. Accrued expenses and deferred income
6. Compulsory provisions
(a) Pension provisions
(b) Provisions for taxes
(c) Other provisions
7. Subordinated liabilities
8. Imputed taxes due
9. Negative consolidation difference
10. Minority interests
FINANCIAL SUPERVISION
AUTHORITY
APPENDIX I
REGULATION
J. No. 23/420/98
No. 203.14
3 (3)
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B. EQUITY CAPITAL
11. Share capital
12. Share premium account
13. Revaluation reserve
14. Other restricted reserves
(a) Reserve fund
(b) Reserves provided for by the articles of association
(c) Other reserves
15. Capital loans
16. Non-restricted reserves
(a) Reserve for own retained shares
(b) Other reserves
17. Profit (loss) brought forward
18. Profit (loss) for the financial year
OFF-BALANCE SHEET COMMITMENTS
1. Commitments given to a third party on behalf of a customer
(a) Guarantees and pledges
(b) Other
2. Irrevocable commitments given in favour of a customer
(a) Securities repurchase commitments
(b) Other
3. Undelivered securities transactions