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2014 Yılı Bağımsız Denetim Raporu PDF

82 Pages·2015·4.18 MB·Turkish
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Preview 2014 Yılı Bağımsız Denetim Raporu

Kapital Mali ve Gayrimenkul Yaturmlar Holding Anonim Sirketi ve Bagh Ortakiklart 31 Arak 2014 Tarihi ttibanyla ve ‘Aym Taribte Sona ren Yrla Ait Konsolide Finansal Tablolar ve Bagunstz Denetgi Raporu 19 kim 2018 Bu rape spf bugimstz dent sapera ve TR sae honeoide ‘Snaal hbblar ve ons‘ fnaral bolas ighinadaae ‘pueda gemekted. apital Mali ve Gayrimenkul Yatirmmlar Holding Anonim Sirketi ve Bagh Ortakhklar: lgindetiter Bagimsia Develgi Raper ‘ansolide Fansal Diruny Tables Kensulde Kur veya Zatar ve Diger Kapeamli Gaic Tans Kaneolide Gzkaynak Desigim lublosu Konsolide Nak Akig Tabloss ‘Konsulide Finanza! Tablnlara Ait Dipnotlar mana kia BaQimar Denetima ve Serboet_—Isetove son eve a o9 90 Muhasabacl Mai opniikAg. fa oan Bt ese HEN a BAGIMSIZ DENI CERAPORU Kopi] Mali ve Guyeimeskul Yaueimlar Holding Anonim Sirketi YOnetie Kurds Kontolide Firansal Tablolara Iighia Rapor Kapital Malt ve. Gaytimenkul Yaueunae Tiling Anonicn ginketnin (*Sirket") ve Rag, Ortuklblans'esa ("Grup") 31 Arahk 20t4 rr tet Kensolide finunstl durum tabloa ile ayn tacit son ere bestp dinemine ait; Konsolide kr veya zarar ve dee kapstm yelr ablovy, kansolide Aokaynak degisint ablosa ve kensolide oakt akig tablona ile Svcinli invhasebe polittkalurny szetfeyondipnotlar ve digs apalayicycotanlsn olajan iligiktsk Kensal fnansal {ablotae denetemis bulunuyoraz ‘Yonetinixin Kansolde Kinansal Tablolarta list Sorwatulegee Grup yeinetims; konsnlide finansal mablolarat Tirkive Muhwsebe Stundartlan’'na uy olarak heelanmasudie, weryebe uygur bie bigimde sunumiidan ve hata Yesa bile aymakle Goeml yanlisieigermayen konselide finan sblolarinBuzlanraasn:soglamae ign gerekli goed iy ‘emntralden eorumlidr. Buaunste Denescinin Soran Sorumlulugumu7, yapngimse bagunsiz denelime dayunarak, bu finensal tablolar hakunde g5 vermehtr. Yupogim kogimsiz denceim, Kara Gazetin, Muhasebe ve Denetim Standart Kunin tareGadan yaywalunan Tiskije Denetim Standartiar’ nin bi paiyass vlan Badtz Denesio Standartln’na ygun olask yeTtaigtic. Bu stundaiar, ev hulUmlore until saglancasia ve bugimsz. denetimin, Konsolide fiaunsal tablolann Snel vanlghk igen iemeditie dair makul plvence elie etme tzere planlnarak yivuitmesitl aeektioneledie Baginsiz Jenetin, konsolde finansl tablolardaki roar ve agtklamalarhaldkand dentin Kansts side simele omacivis davetin prosedicesinin uygulanmasn' igor. Bu prosedielosin segs, Jumsolide morsel tchloladald hata veye Ile haynakh “Snemlivonlishk” risklerinin ‘pelendiclnes de bi, bagimsszdenetsinin mesleki nhskemesie dayamt. Bugsmste denetg risk deferlendimeleini vaparken, sillra uyeun denttim prosedurlerini asatlmmak amet, islelmenin kensolide finansal rabllatw bneilannias ve wsspee aygum samara ilgili iy kontrola degerlendiis.ancak bu dederlendirme,isltmenin ip konteldala ekinligine dighin bir siriy verme amsct tamer Baunsiz develim, bir bitin olarak Konsalide fnnnsal tabYolartn Sugurnunun degeelendribmesiain yant sits iletale yénetmi larafindan kallemslan rubasehe Doliikalarimn uyvuslagumun ve yaplan mehasche rahminevinin atakl clup olmadygma Aegerlenariimesie’ de igri. Boge devetiu sunguds elle etigimiz hago denetim Kankanan, g6sUshaaia ‘lus.urulmast fin yor ve uygun bir davanak olusiurdagins inamvorur ay GBrusimize give, korsoide fisansal nbllur, Kuptal Mali ve Gagrimenlcz) Yatirmlar Holding Anunin Sicket'nia ve Gali Onakliklag'omn 37 Avats 2614 lari iibanyla kursolde finansal dwumune ve syns thle sora eren hesap dBnemice #t kensolige fingnsal pesfarnansin ve Kansofide nakieakiglavin, Tskive Mubusebe Stundurllun'ra uygue olarak 8m Sent y8nlorizle ueryege uyaun bir bicinde arsmalcadi Diger Hseste CGrup'on ektele onside finansa tabla sunt | Cheuk 201 tan konsolidebilanens, 31 -Aralth 2013 libinde sone ern ye ait Ronsotie kar veya 2arae ve diger haps gli lon, koncolide Sekaynaklar degigim lublasu ve krasolide nakit aks thlost ve igi dipnorkse KCK, ‘arafiadan yaplan "Ile deft badunsizdenetime tabi olin stkelere goes dSneminds harlanacak ve lenetine tabi lacs finansal tabloles iligkin dusuru” genyevecinde KGK'ma iil lisse ley uysrnea tarufim.zdan denetlenmerisolup, hu Fanslidefnanssl ablake bestia Deron bir gis billmecaehleyie, 6192 say Terk Tieseet Kununa’nun, Gegiel 6, Vardesnin 2. trast yarn, Sikes in 8762 says Karuna ve digor mevousta give hziriin 3. Acaik 2012 ve'4| Arak 20:3 tri tnansal uzun lblolun ile 31 Arahk 2073 erin sona eren ala ait hue veya rar ublosy Not 29°'da ‘samsimigne,Digar mievauula aire bazilanmig fe Finaneal tablolartentimzdan Cehetewmemis ‘lup, icrlezinds herhangi hi tet biincemehiey i Meyzuutlaa Kayaullanan Diger Yuki Dkiere ilskin Rapor 1) 64102 sayih Tonk ‘Yearee Kau aun ETT") 402i] maddesini diet ras yarn ‘Grap'w | Geak 31 Aral 2014 hesup dénemins deter nama Atzeninin, Final cable ve mplcluk finanaal tablalaian TEK ile ests sGeleymesiin Rnansal rapolamays ligt Dntkioslerine uum almadigrea date Aral bie bususa rascatnaecge, 2) TK ni 40nd maddesinin déndned fleas uyarnca; YBeriy Kul een denetim upcarmnde istonenagrslaralardyapeny ve istenen belle veemigtr Ais Ragimsiz Destin ve Serbest Muhasebet Mali Migavirlik A. A mesther af KEMG Inetytioaal Cooperative Smurf Dench %, 19 Elim 2018 istanbul, TORKIVE Kapital Mati ve Gayrimenkul Yatirimlar Holding Anonim Sirketi ve Bagh Ortakhklart aflimsi7 Denetianden Ciecmig 31 Arak 2014 ‘asl Kousolide Finansal Dorura Tablosu Fur ivi Ta ee 7 Tagen Kaganate Denetinden —Benetiusen —_‘Denetinden ‘Goons Gacy aac WT Arti 3 Arse Toe Dyno ‘oa 3015 2015 VaRLIKLAR _ Popea varkine alt werent ‘0 ee Final yasrmer z sodas aetan sue ‘hasta foe vir 1 8 E ‘i tin oltre fae ar i325 1500 a Sanday ba fsa aia nists siset eon sic " ser ase 26K ITS ‘heard er laecto - - i" oka tartar dn toa eacesar 51107 4357386173 Finan sched faye rina 15 n36pt4 SOS eaSCRT.IDA TR O.IST ‘itoring elcolert pe Ce Suir n ~ = isesLas2 Dipe sleakor 2 0.183 isan - Digee den ear in suse Latte ansa68 Pepin ileari tele B “x4 92412 $81.61 va tan ui Weeds TTR Suara ede rauln dra var i - ~ 108279 ‘Topiam dc varhAlar FNC EEE Duran varihar inane! yaotnlor “ 300038 J "Ait as nana vr 40686 : Yanan a gy neni fe possoommt—asssumieas—saee.000 dan vaste 2 seis soy ag ‘Madi oimavan dre vuhtar B 355097 ass 151806 Een wor er u ta6i38? 1.096361 11359 Pash dernier 2 694 fas 5.709 “plo duran earn Late TigTQ SSA PRIA eTrerRa ERIKIES It seater tensile Fong ihslenn ani ears Kapital Mali ve Gayrimenkal Yabrumlar Hol Bagh Ortaldidart Bagurusiz Denetimden Geni 31 Arabk 2014 Tarihi Konsolide Finansal Dunun Tabosu (devann Pova Binns Tih cae 74") ing Anonim Sirketi ve agian Rapin Wagon: Denetioréen — Denerinden — Danetindon Ga Gogh Seamer, BT Aralik BY Arai Teak Pipnor pt 7018 203 iaywanan ose veda yoktsiuider Kis val borlanoaar i yoLears3a —scassyan2—se1,on4ng9 “er weal borelonml eeures090 304077352 204686707 Tian wt uglmatarn Seed alert ‘Assia gaznes? 119780 Iie eaten mental peter 2077 B8ASL20T 48S Fongal lana jill nee sis 7265 Digerfineosa slratlaer sant Fs lim caine anager aanca pinay 84 Boss TOR Tier Forgan 22 aavsam) sg Sst0as ‘igs ear iso Boron - 4 ‘git tay ever eat or sar iea5az!—nsmazo Sra inns ae fabvedonodee bear SABSOOL — 4uss99n 1389.57 Tebioring borers, t SW85GG) —s.oidona a. so91s77 Digar hore 2 seaalmes —aa91ass Re igh tra dor Brel pret? 25887237 4 ‘Argh siya tartans digo Borlar nae sagan arr clei gobs a renee Done kar vest scofutuga ao Sa1s.08 aman a wel karor 2 ‘ast {Goliantaa eova fare lyk ral pare sun 953500 E Diger ons vadeliyakuntoksr gry ans 30931 Aru plan "hots 60 SIS 4h. a7s apes ge Sun amueh saToedoen vai plana Tpke sails s = ie oplir las wade lor Tagen BIER ATS aOR, N2E 398 ‘Gave vadel sUidoaiNer ‘Onan vedo teglaoelar neue asus aT es ve ba eaimeter sui947 769 iason'uy esas ‘vans alone yas 23879) TBF 896,726 ‘oun val ase a nn ‘Goliad aon fovsolers ki wa wale Merion roa. Enotnnig ves ykiltog Difer zen ado yoko ‘Toplam wevn yadll yUkdciar 513999 26499388 21,825670 ‘Toplam yb Ulbker S1619899 — SiRO48 253 sDOSSL. U6 listen bu seni ans abean atra jear ‘Kapital Mali ve Gayrimenkul Yaurumtar Holding Anonim Sirket Bagh Orlakhklan Bagumsiz Denctimalen Gegmig 31 Arabk 2014 Tarihi Konsolide Finansel Durum Tablosu ftevare) Fora Blo Tk ho TL") Bast, ——‘Beginsta—— Rog ‘Pewntion —encindin—-Banerndon eg Gegniy—_" Gegmems WT Arabic 31 Arab Tek Dipnat Sots 2013 2005 SERNA ‘Aon ora ait SaayIONTT Gdanni serice cy sn.00 sec00 [Ki veya saad vniden suondininayacek Tuk ge aps yr ses gern sraga soLsre e72.356 Tanntouny fete pone as innit kept ony 1169497) Moet ven varie Ns yet ‘egerfen cra e060 fingat 751308 dan aon ann yoke rains 18NeR TALL Geese vazsanod SITE? seaan3 007 ‘ane scr IBR3¢R a2 Teak 88,229°708 ‘ana ortaliga alt iva tla SoRIMESS1——765.657506 666,081, 502 Foner ged oimayan plartopanss — ena sae ET Toplaa iaigynakio TIS TMS STLRET BROKEN TISRMGLDS ‘Tapia Hebaynablar ve pHkGmltGer Uskci eo fone ua Warm agi bi Kapital Mali ve Gaysimenkul Yatirimtar Holding Anoniva Sirketi ve Bagh Ortaldhklara Bagumsz Denctimden Gegmig 31 Aratl 2014 ‘avihinde Soon Lien Yila Ait Konsolide Kar veya Zarar ve Dior Kapsamit Gelie'Tablosu Pos iin: Tek fis TE} Hajomez Bago Denatinden — Benetiuden Geimis ——_Geomems Dipuot 204 28 AR VEYAZARARERMT Mass 7 rmassee — oasangse Sulgurn mole _ Fos igsiay —_erssa%H) Brit kar - sy2za8os2 108944582 Cel beatin gabe © asasiar3) —asz6t.o93) sas aliveerdendigr gor B uneaasn —4.008,664 sn Baliye lige pterer ( 5 aaa toss, 1 Faliyot bn 297.530,705 126, 588.002 “Yat falivelerndsyastnse ‘Yaron ulivellrndan idee - - ‘laansovan ger nes fu 227590795 126,568,002 nisi gli ° 555.405 554.306 ‘Boers giver 965965035) cvgtE.799) ‘Binaesmen geri wet U0) (142524053) ‘SGrdiilea fanligerce verg onesi ars musa astse19 ‘Stren teller very sider asi6s6) (701807) Dy vo ides IP ssedstt) USAR ts, Erol vatg side Ya €.259,82) Strsarhicn Gealistley doce ka awiassen manna Derdouln fs inns har Diver kar, ISTITEGH—_100,137.684 ‘Daca karnin dali ‘Ana malik payee 9630869 oonense8 cntol gis olmayan polar hora mi.063 et ddnem far 7 WpAOS6TE _ywasTs1 Tite par om rel easy irene Kapital Mali ve Gayrimenkul Yaurnalar Holding Anonim Sirketi ve Bagh Ortalchktarr Bugimste Tenctimden Giegniig 11 Arnlik 2014 Tarihinde Sona Eron Vata Ait Konsolide Kar veya Zarar ve Diger Kapsurnlt Gelie Tablosn (dewams) Pars Bis Fok Hira 7") Topmor Raina Denatiadon — Renatinion Geema——_ Gogmemis ee 20s 204 TDIGER RAPSAMLI GELIR ISMT iene sepa zarardayoniden siufandurimayscakiar ‘Tansmanm yd planlan yenégen lenin cartclavibasplan) 25 3.783 (136,201) Mada dean yrdkoryeidenageneme arial) 161.720) ar veya tarda yenidensnfandvastcah ier hypsunl lic eae rine isin elle veel wm 2520 ‘Diger kapoumk glider) 12.088) “Toplam kapsane gli 100254.970 ‘Toplam Lapsaiale petirin dug ‘se ata pit lin sa5 yp ses.608 ‘Kon go alayan gala Lora sco ss i “Toplaw kaytioah gale T9Te Vas lutea bom Foon abla an i pase sang nite a SERS TON TI tomiusipnmunpanlener sy eT) 9c] sepywUXEYZE) APHLOEUA Ey BNA WAIT eHIOS ap do unpumoung zisunaieg, MEPEPLELIO UFeN 94 yoy.Ng uDONY SupoF AepUMUME A poqusmsdeey as Te ide,

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Kapital Mali ve Gayrimenkul Yatırımlar Holding Anonim Şirketi'nin (“Şirket”) ve Bağlı .. Kapital Faktoring Anonim Şirketi (“Şirket") 18 Mayıs 1992 tarihinde . Ortak kontrole tabi işletme birleşmelerinde hakların birleşmesi yöntemi
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