KAP

İŞ PORTFÖY KOS SERBEST ÖZEL FON

IPK

Publish Date

02.03.202208:21:52

Disclosure Type

Year

2021

Period

Annual

Notification Attachments (1)

IPK - 31.12.2021 1.pdf

Financial Report

Finansal Rapor

Presentation Currency	TL
Nature of Financial Statements	Unconsolidated

Footnote Reference

Current Period
31.12.2021

Previous Period
31.12.2020

kap-fr_StatementOfFinancialPositionBalanceSheetAbstract|

Statement of Financial Position (Balance Sheet)

ifrs-full_AssetsAbstract|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

ASSETS

ifrs-full_CashAndCashEquivalents|

Cash and cash equivalents

277.122

261.515

kap-fr_CashAndCashEquivalentsProvidedAsWarranty|

Cash and Cash Equivalents Provided As Warranty

kap-fr_ReceivablesFromReverseRepoTransactions|http://www.xbrl.org/2003/role/terseLabel

Reverse Repo Receivables

20.006

kap-fr_SettlementReceivables|

Settlement Receivables

ifrs-full_OtherReceivables|

Other receivables

119.201

42.570

ifrs-full_FinancialAssets|

Financial assets

655.837.128

320.996.175

kap-fr_FinancialAssetsProvidedAsWarranty|

Financial Assets Provided As Warranty

ifrs-full_OtherAssets|

Other assets

ifrs-full_Assets|http://www.xbrl.org/2003/role/totalLabel

Total assets

656.233.451

321.320.266

ifrs-full_LiabilitiesAbstract|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

LIABILITIES

kap-fr_PayablesFromRepurchaseTransactions|

Payables From Repo Transactions

kap-fr_PayablesFromSettlement|

Payables From Settlement

ifrs-full_LoansReceived|http://www.xbrl.org/2003/role/terseLabel

Loans Received

ifrs-full_FinancialLiabilities|

Financial liabilities

kap-fr_OtherLiabilites|

Other Liabilites

125.343

64.744

kap-fr_LiabilitiesExcludingTotalValuesNetAssetValue|http://www.xbrl.org/2003/role/totalLabel

TOTAL LIABILITIES (TOTAL VALUE - NET ASSET VALUE EXCLUDED)

125.343

64.744

kap-fr_NetAssetValue|http://www.xbrl.org/2003/role/totalLabel

TOTAL VALUE / NET ASSET VALUE

656.108.108

321.255.522

Presentation Currency	TL
Nature of Financial Statements	Unconsolidated

Footnote Reference

Current Period
01.01.2021 - 31.12.2021

Previous Period
01.01.2020 - 31.12.2020

kap-fr_StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract|

Statement of Profit or Loss and Other Comprehensive Income

ifrs-full_ProfitLossAbstract|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

PROFIT (LOSS)

kap-fr_InterestIncome|

Interest Income

7.221

29.058

kap-fr_DividendIncome|

Dividend Income

2.239.105

2.338.359

kap-fr_RealizedGainsOrLossesRelatingToFinancialAssetsAndLiabilities|

Realized Gains (Losses) Relating to Financial Assets and Liabilities

25.286.122

76.861.142

kap-fr_UnrealizedGainsOrLossesRelatingToFinancialAssetsAndLiabilities|

Unrealized Gains (Losses) Relating to Financial Assets And Liabilities

308.359.695

33.555.134

kap-fr_GainOnForeignCurrencyTranslationDifferences|http://www.xbrl.org/2009/role/netLabel

Net Gain From Foreign Currency Translation Differences

ifrs-full_OtherIncome|http://www.xbrl.org/2003/role/verboseLabel

Other Income from Operating Activities

kap-fr_OperatingIncome|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

OPERATING INCOME

335.892.143

112.783.693

kap-fr_ManagementFees|http://www.xbrl.org/2009/role/negatedLabel

Management Fees

-622.801

-396.815

kap-fr_PerformanceFees|http://www.xbrl.org/2009/role/negatedLabel

Performance Fees

kap-fr_CustodyFees|http://www.xbrl.org/2009/role/negatedLabel

Custody Fees

-177.370

-138.014

kap-fr_MKKFees|http://www.xbrl.org/2009/role/negatedLabel

MKK Fees

kap-fr_AuditFees|http://www.xbrl.org/2009/role/negatedLabel

Audit Fees

-6.404

-6.425

kap-fr_AdvisoryFees|http://www.xbrl.org/2009/role/negatedLabel

Advisory Fees

kap-fr_CapitalMarketBoardFees|http://www.xbrl.org/2009/role/negatedLabel

Capital Market Board Fees

-92.124

-63.980

kap-fr_CommissionAndOtherTransactionFess|http://www.xbrl.org/2009/role/negatedLabel

Commission and Other Transaction Fees

-113.549

-242.559

ifrs-full_OtherExpenseByFunction|http://www.mkk.com.tr/2015/role/negatedVerboseLabel

Other Expenses from Operating Activities

-27.309

-20.674

kap-fr_OperatingExpenses|http://www.xbrl.org/2009/role/negatedTerseLabel

OPERATING EXPENSES (-)

-1.039.557

-868.467

ifrs-full_ProfitLossFromOperatingActivities|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

PROFIT (LOSS) FROM OPERATING ACTIVITIES

334.852.586

111.915.226

ifrs-full_FinanceCosts|http://www.xbrl.org/2009/role/negatedTerseLabel

FINANCE COST (-)

ifrs-full_ProfitLoss|http://www.xbrl.org/2009/role/netLabel

NET PROFIT (LOSS)

334.852.586

111.915.226

ifrs-full_OtherComprehensiveIncomeAbstract|http://www.mkk.com.tr/2015/role/capslockLabel

OTHER COMPREHENSIVE INCOME

ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax|http://www.xbrl.org/2003/role/terseLabel

Other Comprehensive Income that will not be Reclassified to Profit or Loss

ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

Other Comprehensive Income That Will Be Reclassified to Profit or Loss

ifrs-full_OtherComprehensiveIncome|http://www.mkk.com.tr/2015/role/alternativeTotalLabel

OTHER COMPREHENSIVE INCOME (LOSS)

kap-fr_IncreaaseOrDecreaseInTotalValueNetAssetValue|http://www.xbrl.org/2003/role/totalLabel

INCREASE (DECREASE) IN TOTAL VALUE / NET ASSET VALUE

334.852.586

111.915.226

Presentation Currency	TL
Nature of Financial Statements	Unconsolidated

Footnote Reference

Current Period
01.01.2021 - 31.12.2021

Previous Period
01.01.2020 - 31.12.2020

kap-fr_StatementOfCashFlowsIndirectMethodAbstract|

Statement of cash flows (Indirect Method)

ifrs-full_CashFlowsFromUsedInOperatingActivities|http://www.mkk.com.tr/2015/role/alternativeTotalLabel

CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES

15.607

-258.427

kap-fr_ProfitLossForCashFlowStatement|http://www.xbrl.org/2003/role/verboseLabel

Net Current Profit (Loss)

334.852.586

111.915.226

ifrs-full_AdjustmentsForReconcileProfitLoss|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

ADJUSTMENTS TO RECONCILE PROFIT (LOSS)

-310.606.021

-35.922.551

kap-fr_AdjustmentsForImpairmentLossReversalOfImpairmentLoss|

Adjustments For Impairment Loss or Reversal Of Impairment Loss

ifrs-full_AdjustmentsForProvisions|

Adjustments for provisions

kap-fr_AdjustmentsForInterestIncomeAndExpense|

Adjustments For Interest Income And Expense

-2.246.326

-2.367.417

ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains|

Adjustments for unrealised foreign exchange losses (gains)

ifrs-full_AdjustmentsForFairValueGainsLosses|

Adjustments for fair value losses (gains)

ifrs-full_OtherAdjustmentsToReconcileProfitLoss|

Other adjustments to reconcile profit (loss)

-308.359.695

-33.555.134

kap-fr_ChangesInWorkingCapital|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

CHANGES IN WORKING CAPITAL

-26.477.284

-78.618.519

kap-fr_AdjustmentsForDecreaseIncreaseInReceivables|

Adjustments for decrease (increase) in trade accounts receivable

-56.625

-8.761

kap-fr_AdjustmentsForIncreaseDecreaseInPayables|

Adjustments for increase (decrease) in payables

60.599

-64.944

kap-fr_OtherAdjustmentsForOtherIncreaseDecreaseInWorkingCapital|

Other Adjustments for other increase (decrease) in working capital

-26.481.258

-78.544.814

ifrs-full_CashFlowsFromUsedInOperations|http://www.mkk.com.tr/2015/role/standartCapitalsLabel

CASH FLOWS FROM (USED IN) OPERATIONS

-2.230.719

-2.625.844

ifrs-full_DividendsReceivedClassifiedAsOperatingActivities|http://www.xbrl.org/2003/role/verboseLabel

Dividend Received

2.239.105

2.338.359

ifrs-full_InterestReceivedClassifiedAsOperatingActivities|http://www.xbrl.org/2003/role/terseLabel

Interest received

7.221

29.058

ifrs-full_InterestPaidClassifiedAsOperatingActivities|http://www.mkk.com.tr/2015/role/negatedVerboseLabel

Interest Payments

ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities|http://www.xbrl.org/2003/role/terseLabel

Other inflows (outflows) of cash

ifrs-full_CashFlowsFromUsedInFinancingActivities|http://www.mkk.com.tr/2015/role/alternativeTotalLabel

CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES

349.999

kap-fr_CashInflowsFromFundUnitIssues|

Cash inflows from fund unit issue

349.999

kap-fr_CashOutflowsArisingFromFundUnitRepayments|http://www.xbrl.org/2009/role/negatedLabel

Cash Outflows Arising from Fund Unit Repayments

kap-fr_LoanPayments|http://www.xbrl.org/2009/role/negatedLabel

Loan Payments

ifrs-full_InterestPaidClassifiedAsFinancingActivities|http://www.mkk.com.tr/2015/role/negatedVerboseLabel

Interest Payments

kap-fr_LoansReceivedClassifiedAsCashFlowsFromUsedInFinancingActivities|

Loans Received

ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities|http://www.xbrl.org/2003/role/terseLabel

Other inflows (outflows) of cash

ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges|http://www.mkk.com.tr/2015/role/alternativeNetlLabel

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS BEFORE EFFECT OF EXCHANGE RATE CHANGES

15.607

91.572

ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents|

Effect of exchange rate changes on cash and cash equivalents

ifrs-full_IncreaseDecreaseInCashAndCashEquivalents|http://www.xbrl.org/2009/role/netLabel

Net increase (decrease) in cash and cash equivalents

15.607

91.572

kap-fr_CashAndCashEquivalentsForCashFlowStatement|http://www.xbrl.org/2003/role/periodStartLabel

CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD

261.515

169.943

kap-fr_CashAndCashEquivalentsForCashFlowStatement|http://www.xbrl.org/2003/role/periodEndLabel

CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

277.122

261.515

Presentation Currency	TL
Nature of Financial Statements	Unconsolidated

Footnote Reference

Current Period
01.01.2021 - 31.12.2021

Previous Period
01.01.2020 - 31.12.2020

kap-fr_StatementOfChangeInTotalValueNetAssetValueAbstract|

Statement of Change in Total Value/Net Asset Value

kap-fr_NetAssetValue|http://www.xbrl.org/2003/role/periodStartLabel

TOTAL VALUE/NET ASSET VALUE AT BEGINNING OF PERIOD

321.255.522

208.990.297

kap-fr_IncreaseOrDecreaseInNetAssetValue|http://www.xbrl.org/2003/role/totalLabel

Increase (Decrease) In Total Value/Net Asset Value

334.852.586

111.915.226

kap-fr_FundUnitIssues|http://www.xbrl.org/2003/role/terseLabel

Fund Unit Issues (+)

349.999

kap-fr_FundUnitRepaymants|http://www.xbrl.org/2009/role/negatedLabel

Fund Unit Repaymants (-)

kap-fr_NetAssetValue|http://www.xbrl.org/2003/role/periodEndLabel

TOTAL VALUE/ NET ASSET VALUE AT END OF PERIOD

656.108.108

321.255.522

Notification Attachments (1)

IPK - 31.12.2021 1.pdf

Notifications Financial Statements

PDF

WORD

EXCEl