|
|
Presentation Currency | TL | Financial Statement Year / Period | 2024 / 6 Months | Nature of Financial Statements | Consolidated | 1) Are there any activities of the company itself, partners or subsidiaries that do not comply with the Participation Finance Principles written in the article of association? | YES | 2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association? | NO | 3) Does the company engage in the actions and/or transactions defined in Article 1.5 of the Standard and Article 1.D of the Guidelines? | NO | 4) Does the company have activities and/or income that are directly contrary to the principles of participation finance? | YES | 5) The ratio of the company's total income that do not comply with the Participation Finance Principles (%) [ (4B+4C-4D) / 4E ] * 100 | 100 | 6) The ratio of the company's assets that do not comply with the Participation Finance Principles (%) [ 5F-5G) / 5H ] * 100 | 83,99 | 7) The ratio of the company's liabilities that do not comply with the Participation Finance Principles (%) [ (6I-6J) / 5H ] * 100 | 35,6 |
|
1) Activities Written In Article Of Association That Do Not Comply With The Participation Finance Principles |
| YES / NO | SECTION NUMBER | 1) Does the company's, its partners' or subsidiaries' article of association include any of the activities listed in article 1.2 of the Standard? | YES | 3 | 2) Does the company's, its partners' or subsidiaries' article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.2 of the Standard? | YES | 3 | |
|
|
|
2) Preferred Shares and Usufruct Shares Information |
| YES / NO | SECTION NUMBER | 1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares? | NO | | 2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares? | NO | | |
|
|
|
3) Statement on Standard Article 1.5 and Guideline Article 1.D |
| YES / NO | NOTE | 1) Is there a disclosure to the public made by the company's authorized body or officials regarding the company's support for the actions described in Standard's article 1.5 and Guideline's article 1.D? | NO | | 2) Are there any decisions made by public authorities or national or international courts regarding the company's support for the acts described in Standard's article 1.5 and Guideline's article 1.D? | NO | | |
|
|
|
4) Incomes That Do Not Comply With The Participation Finance Principles |
A) ACTIVITIES THAT RENDER THE COMPANY DIRECTLY CONTRARY TO THE PRINCIPLES OF PARTICIPATION FINANCE PURSUANT TO GUDELINE ARTICLE 3.1 |
| YES / NO | 1) Does the company itself, its shareholders or subsidiaries have activities and/or income for the production and trade of alcoholic beverages/foods in accordance with the Guideline's article 3.1.1? | NO | 2) Does the company itself, its partners or subsidiaries have activities and/or income for the production and trade of pork products in accordance with the Guideline's article 3.1.2? | NO | 3) Does the company itself, its partners or subsidiaries have activities and/or income for the production and wholesale trade of tobacco products for smoking in accordance with the Guideline's article 3.1.3? | NO | 4) Does the company itself, its partners or subsidiaries have gambling or gambling-like activities and/or income in accordance with the Guideline's article 3.1.4? | NO | 5) Does the company itself, its partners or subsidiaries have any financial sector activities and/or income, excluding those based on participation finance? | YES | 6) Does the company itself, its partners or subsidiaries have any publishing activities and/or revenue that are contrary to morality and Islamic values in accordance with the Guideline's article 3.1.5? | NO | 7) Does the company itself, its partners or subsidiaries have hotel management, tourism sector activities, various entertainment and organization activities and/or income that are incompatible with Islamic values in accordance with the Guideline's article 3.1.6? | NO | |
|
|
|
B) INCOME FROM ACTIVITIES THAT ARE NOT IN COMPLIANCE WITH THE PRINCIPLES OF PARTICIPATION FINANCE BUT ARE PERMITTED UP TO 5% IN ACCORDANCE WITH GUIDELINE ARTICLE 3.2 |
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) In accordance with the Guideline's article 3.2.2, total revenue from the retail sale of tobacco products damaging to health | 0 | 2) In accordance with the Guideline's article 3.2.3, total income from business and services provided to companies that do not operate in accordance with the principles of participation finance | 0 | 3) In accordance with the Guideline's article 3.2.4, total rental income from companies that do not operate in accordance with the principles of participation finance | 0 | 4) In accordance with the Guideline's article 3.2.5, total revenue from advertising, branding, sponsorship and brokerage activities | 0 | TOTAL | 0 |
|
C) RELATED FINANCIAL STATEMENT ITEMS |
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) Other Operating Income | 1.215.162 | 2) Finance Income | 0 | 3) Investment Activity Income | 89.478.014 | 4) Revenue from Finance Sector Operations | 1.124.964.747 | 5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method | 0 | TOTAL | 1.215.657.923 |
|
D) INCOME THAT COMPLY WITH THE PARTICIPATION FINANCE PRIINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE C |
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) Price difference income (The portion accounted for in the items listed in table C) | 0 | 2) Foreign exchange gains (The portion accounted for in the items listed in table C) | 0 | 3) Term sales income (The portion accounted for in the items listed in table C) | 0 | 4) Income from participation-based assets and funds included currency protected deposit | 0 | 5) Social security contribution income | 0 | 6) Promotion income from participation banks | 0 | 7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table C) | 0 | 8) Provisions no longer required | 0 | 9) Service revenue (The portion accounted for in the items listed in table C) | 0 | 10) Rent and maintenance-repair income (The portion accounted for in the items listed in table C) | 0 | 11) Warehousing income (The portion accounted for in the items listed in table C) | 0 | 12) Compensation and penalty income | 0 | 13) Insurance damage compensation income | 0 | 14) Lawsuit income | 0 | 15) Dividend income from companies whose activities comply with the participation finance principles | 0 | 16) Total of other income that comply with the participation finance principles not listed above (The portion accounted for in the items listed in table C) | 0 | TOTAL | 0 |
|
Explanation for the article 16 above | |
|
|
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) Revenue | 0 | 2) Other Operating Income | 1.215.162 | 3) Finance Income | 0 | 4) Investment Activity Income | 89.478.014 | 5) Revenue from Finance Sector Operations | 1.124.964.747 | 6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method | 0 | TOTAL | 1.215.657.923 |
|
5) Assets That Do Not Comply With The Participation Finance Principles (F-G) |
F) RELATED FINANCIAL STATEMENT ITEMS |
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) Cash and cash equivalents | 737.237.236 | 2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets) | 589.306.605 | 3) Derivative Financial Assets (Total of Current and Noncurrent Assets) | 30.459.865 | 4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets) | 1.527.185.176 | 5) Investments Accounted For Using Equity Method | 10.974.327 | 6) Investments In Subsidiaries Joint Ventures And Associates | 1.517.254 | TOTAL | 2.896.680.463 |
|
G) ASSETS THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE F |
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) Checks | 0 | 2) Cash | 0 | 3) Demand deposits | 0 | 4) Total invested amount in participation-based financial instruments (Lease certificates, sukuk, profit share deposit included currency protected deposit) | 0 | 5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles | 0 | 6) Credit card receivables | 0 | 7) Total of other assets that are considered as compliying with the participation finance principles not listed above (The portion accounted for in the items listed in table F) | 0 | TOTAL | 0 |
|
Explanation for the article 7 above | |
|
|
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | TOTAL ASSETS | 3.448.896.950 |
|
6) Liabilities That Do Not Comply With The Participation Finance Principles (I-J) |
I) RELATED FINANCIAL STATEMENT ITEMS |
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) Current Borowings | 800.754.417 | 2) Current Portion Of Noncurrent Borrowings | 66.220.373 | 3) Noncurrent Borrowings | 26.606.103 | 4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities) | 32.035.704 | 5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities) | 302.028.744 | 6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities) | 0 | TOTAL | 1.227.645.341 |
|
J) LIABILITES THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES AND LISTED IN THE TABLE I |
ITEM NAME | AMOUNT | | TL | | 2024 / 6 Months | | Consolidated | 1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities) | 0 | 2) Bank Loans From Participation Banks | 0 | 3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk | 0 | 4) Total of other debts that are considered as complying with the participation finance principles not listed above (The portion accounted for in the items listed in table I) | 0 | TOTAL | 0 |
|
Explanation for the article 4 above | |
|