Reviewed Reviewed Not Reviewed Not Reviewed. Notes 2018

Size: px

Start display at page:

Download "Reviewed Reviewed Not Reviewed Not Reviewed. Notes 2018"

Stuart Boyd
5 years ago
Views:

1 As of September 30, Statement of Financial Position (Balance Sheet) Reviewed Audited Notes September 30, December 31, ASSETS Current assets Cash and cash equivalents Trade receivables Trade receivables from related parties Trade receivables from third parties Other receivables Other receivables from related parties Other receivables from third parties Derivatives Inventories Prepaid expenses Prepaid expenses to related parties Prepaid expenses to third parties Other current assets Non-current assets Trade receivables Other trade receivables from third parties Inventories Equity accounted investees Investment properties Tangible assets Intangible assets Prepaid expenses Prepaid expenses to third parties Other tangible assets TOTAL ASSETS

2 As of September 30, Statement of Financial Position (Balance Sheet) Reviewed Audited September 30, December 31, LIABILITIES Short-term liabilities Short term financial liabilities Loans and borrowings to related parties Current portion of long term borrowings Loans and borrowings to related parties Loans and borrowings to third parties Current portion of long term financial leases Financial leasing to related parties Trade payables Trade payables to related parties Trade payables to third parties Other payables Deferred income Deferred income from related parties Deferred income from third parties Short-term provisions Provisions for employee benefits Other short-term provisions Other short-term liabilities Long-term liabilities Loans and borrowings Loans and borrowings to related parties Loans and borrowings to third parties Deferred revenue Long term provisions Provisions for employee benefits EQUITY Share capital Inflation restatement difference on share capital Share premium that will never be reclassified to profit or loss Revaluation and classification of gains / losses Other earnings/ losses ( ) ( ) Restricted reserves Prior years profits Net profit for the period TOTAL EQUITY AND LIABILITIES

3 Statement of Profit or Loss For the Period Ended September 30, Reviewed Reviewed Not Reviewed Not Reviewed January 1- July 1- January 1- July 1- September 30, September 30, September 30, September 30, Notes Revenue Cost of revenue (-) 18 ( ) ( ) ( ) ( ) Gross profit General administrative expense (-) 19 ( ) ( ) ( ) ( ) Marketing expenses (-) 19 ( ) ( ) ( ) ( ) Other operating income Other operating expense (-) 20 ( ) ( ) ( ) - Operating profit Share of profit of equity-accounted 3 investees Operating Profit Before Finance Expense Financial income Financial expenses (-) 21 ( ) ( ) ( ) ( ) Operating Profit before Tax From Continuing Operations ( ) Tax Expense From Continuing Operations - Corporate tax charge Deferred tax benefit Net profit for the period ( ) Earnings per share 22 0,0010 0,0000 0,0010 0,0004

4 Statement of Other Comprehensive Income For the Period Ended September 30, Reviewed Reviewed Not Reviewed Not Reviewed July 1- January 1- July 1- September 30, September 30, September 30, January 1- September 30, Net profit for the period Notes ( ) that will never be reclassified to profit or loss Revaluation and classification of gains / losses Actuarial gain/(loss) arising from defined benefit plans TOTAL COMPREHENSIVE INCOME ( )

5 Statement of Other Comprehensive Income For the Period Ended September 30, that will never be reclassified to profit or loss Notes Share capital Inflation restatement difference on share capital Share premium Net change in remeasuremen ts of defined benefit liability Net change in revaluation of tangible assets Legal reserves Prior years profits Net profit for the period Total Balances at January 1, Transfers ( ) -- Total comprehensive income Capital Increase (from internal sources) ( ) Dividends ( ) -- ( ) -- Balances at September 30, Balances at January 1, ( ) Transfers ( ) -- Total comprehensive income Capital Increase (from internal sources) ( ) Dividends ( ) -- ( ) Balances at September 30, ( )

6 Statement of Cash Flow For the Period Ended September 30, Reviewed Not Reviewed Notes January 1- September 30, January 1- September 30, A. Cash flows from operating activities Net profit for the period Profit adjustments for: Adjustments to depreciation and amortization 12, Adjustments to impairment or cancelation Adjustments to impairment of receivables Adjustments to impairment of inventories Adjustments for provisions Adjustments to provision for employee severance indemnity Adjustment for change in fair values ( ) ( ) - Adjustments to change in fair value of investment properties 10 ( ) ( ) - Adjustments to change in fair value of derivatives 21 ( ) 556 Adjustments to retained earnings of investments valued by equity method ( ) ( ) Adjustments to retained earnings on subsidiaries 3 ( ) ( ) Adjustments to loss or gain on sales of non-current assets ( ) - Adjustments to loss or gain on sales of tangible assets -- (88) - Adjustments to loss or gain on sales of investment properties ( ) Adjustments to interest income and expense Adjustments to interest income 18 ( ) ( ) - Adjustments to interest expense Adjustments to foreign exchange differences ( ) Operating profit from before the changes in working capital Changes in working capital Changes in trade receivables ( ) ( ) - Changes in trade receivables from related parties ( ) - Changes in trade receivables from third parties ( ) ( ) Changes in other receivables related with operations ( ) Changes in other receivables related with operations from third parties ( ) Changes in inventories ( ) Changes in derivatives ( ) (9.990) Changes in prepaid expenses Changes in trade payables ( ) Changes in trade payables to related parties ( ) Changes in trade payables to third parties ( ) Changes in other payables related with operations ( ) Changes in other payables to third parties related with operations ( ) Changes in deferred revenue ( ) Other changes in working capital Changes in other assets related with operations ( ) - Changes in other liabilities related with operations ( ) ( ) Cash generated from operating activities Employee termination benefits paid 15 ( ) ( ) Interest received 5, Net cash provided by / (used in) operating activities ( ) ( ) B. Cash Flows From Investing Activities Cash outflows from the purchase of investment property 10 ( ) ( ) Cash inflows from the sale of investment property Cash outflows from the purchase of tangible and intangible asset 12,13 ( ) ( ) - Cash outflows from the purchase of tangible asset ( ) ( ) - Cash outflows from the purchase of intangible asset ( ) ( ) Net cash used in investing activities ( ) C. Cash Flows From Financing Activities Dividends paid 17 ( ) ( ) Borrowings received Borrowings paid ( ) ( ) Interest paid ( ) ( ) Net cash provided by financing activities Increase / (decrease) in cash and cash equivalents before effect of changes in foreign currency rates ( ) Effect of changes in foreign currency rates over cash and cash equivalents (52.601) Net increase / (decrease) in cash and cash equivalents ( ) Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period

Interim consolidated statement of financial position as of 30 September 2018 (Amounts expressed in Turkish Lira ( TL ) unless otherwise indicated.

Interim consolidated statement of financial position as of 30 September ASSETS Unaudited Audited Notes 30 September 31 December Current assets: Cash and cash equivalents 4 531.105.722 227.960.860 Financial