AKSİGORTA ANONİM ŞİRKETİ
DETAILED CONSOLIDATED BALANCE SHEET
ASSETS
Unaudited | Audited | ||
I- CURRENT ASSETS | Note | Current Period | Previous Period |
(30/09/2023) | (31/12/2022) | ||
A- Cash and Cash Equivalents | 14 | 3.803.837.779 | 5.209.698.181 |
1- Cash | - | - | |
2- Cheques Received | - | - | |
3- Banks | 14 | 2.742.597.998 | 4.994.282.190 |
4- Cheques Given and Payment Orders (-) | - | - | |
5- Receivables From Credit Cards with Bank Guarantee Due Less Than Three Months | 14 | 1.061.239.781 | 215.415.991 |
6- Other Cash and Cash Equivalents | - | - | |
B- Financial Assets and Investments with Risks on Policy Holders | 11.1 | 6.240.854.208 | 3.347.337.441 |
1- Financial Assets Available for Sale | 11.1 | 1.754.288.063 | 1.951.145.408 |
2- Financial Assets Held to Maturity | 11.1 | 829.959.440 | 1.184.804.256 |
3- Financial Assets Held for Trading | 11.1 | 3.654.649.480 | 209.376.382 |
4- Loans | - | - | |
5- Provision for Loans (-) | - | - | |
6- Investments with Risks on Policy Holders | 11.1 | 1.957.225 | 2.011.395 |
7- Equity Shares | - | - | |
8- Impairment in Value of Financial Assets (-) | - | - | |
C- Receivables From Main Operations | 12.1 | 4.987.269.215 | 2.866.570.795 |
1- Receivables From Insurance Operations | 12.1 | 5.001.142.117 | 2.879.788.998 |
2- Provision for Receivables From Insurance Operations (-) | 12.1 | (67.352.313) | (45.967.323) |
3- Receivables From Reinsurance Operations | - | - | |
4- Provision for Receivables From Reinsurance Operations (-) | - | - | |
5- Cash Deposited For Insurance & Reinsurance Companies | 12.1 | 30.954 | 30.954 |
6- Loans to Policyholders | - | - | |
7- Provision for Loans to Policyholders (-) | - | - | |
8- Receivables from Pension Operation | - | - | |
9- Doubtful Receivables From Main Operations | 12.1 | 552.292.245 | 394.716.808 |
10- Provisions for Doubtful Receivables From Main Operations (-) | 12.1 | (498.843.788) | (361.998.642) |
D- Due from Related Parties | 17.384 | 17.384 | |
1- Due from Shareholders | - | - | |
2- Due from Affiliates | - | - | |
3- Due from Subsidiaries | - | - | |
4- Due from Joint Ventures | - | - | |
5- Due from Personnel | - | - | |
6- Due from Other Related Parties | 17.384 | 17.384 | |
7- Rediscount on Receivables Due from Related Parties (-) | - | - | |
8- Doubtful Receivables Due from Related Parties | - | - | |
9- Provisions for Doubtful Receivables Due from Related Parties (-) | - | - | |
E- Other Receivables | 45.862.677 | 47.994.285 | |
1- Leasing Receivables | - | - | |
2- Unearned Leasing Interest Income (-) | - | - | |
3- Deposits and Guarantees Given | 1.370.112 | 1.219.112 | |
4- Other Receivables | 47 | 44.492.565 | 46.775.173 |
5- Discount on Other Receivables (-) | - | - | |
6- Other Doubtful Receivables | - | - | |
7- Provisions for Other Doubtful Receivables (-) | - | - | |
F- Prepaid Expenses and Income Accruals | 4.2.2 | 1.265.091.807 | 901.513.876 |
1- Deferred Commission Expenses | 17.20 | 1.254.891.213 | 885.958.057 |
2- Accrued Interest and Rent Income | - | - | |
3- Income Accruals | 729.404 | 1.148.041 | |
4- Other Prepaid Expenses | 47 | 9.471.190 | 14.407.778 |
G- Other Current Assets | 6.360.560 | 3.686.277 | |
1- Inventories | 22 | 22 | |
2- Prepaid Taxes and Funds | 4.618.347 | 3.664.432 | |
3- Deferred Tax Assets | - | - | |
4- Business Advances | 204.227 | 21.823 | |
5- Advances Given to Personnel | 1.537.965 | - | |
6- Stock Count Differences | - | - | |
7- Other Current Assets | - | - | |
8- Provision for Other Current Assets (-) | - | - | |
I- Total Current Assets | 16.349.293.630 | 12.376.818.239 | |
AKSİGORTA ANONİM ŞİRKETİ
DETAILED CONSOLIDATED BALANCE SHEET
ASSETS
Unaudited | Audited | ||
II- NON CURRENT ASSETS | Note | Current Period | Previous Period |
(30/09/2023) | (31/12/2022) | ||
A- Receivables From Main Operations | - | - | |
1- Receivables From Insurance Operations | - | - | |
2- Provision for Receivables From Insurance Operations (-) | - | - | |
3- Receivables From Reinsurance Operations | - | - | |
4- Provision for Receivables From Reinsurance Operations (-) | - | - | |
5- Cash Deposited for Insurance & Reinsurance Companies | - | - | |
6- Loans to Policyholders | - | - | |
7- Provision for Loans to Policyholders (-) | - | - | |
8- Receivables From Pension Operations | - | - | |
9- Doubtful Receivables from Main Operations | - | - | |
10-Provision for Doubtful Receivables from Main Operations | - | - | |
B- Due from Related Parties | - | - | |
1- Due from Shareholders | - | - | |
2- Due from Affiliates | - | - | |
3- Due from Subsidiaries | - | - | |
4- Due from Joint Ventures | - | - | |
5- Due from Personnel | - | - | |
6- Due from Other Related Parties | - | - | |
7- Discount on Receivables Due from Related Parties (-) | - | - | |
8- Doubtful Receivables Due from Related Parties | - | - | |
9- Provisions for Doubtful Receivables Due from Related Parties (-) | - | - | |
C- Other Receivables | - | - | |
1- Leasing Receivables | - | - | |
2- Unearned Leasing Interest Income (-) | - | - | |
3- Deposits and Guarantees Given | - | - | |
4- Other Receivables | - | - | |
5- Discount on Other Receivables (-) | - | - | |
6- Other Doubtful Receivables | - | - | |
7- Provisions for Other Doubtful Receivables (-) | - | - | |
D- Financial Assets | - | - | |
1- Investments In Associates | - | - | |
2- Affiliates | - | - | |
3- Capital Commitments to Affiliates (-) | - | - | |
4- Subsidiaries | - | - | |
5- Capital Commitments to Subsidiaries (-) | - | - | |
6- Joint Ventures | - | - | |
7- Capital Commitments to Joint Ventures (-) | - | - | |
8- Financial Assets and Investments with Risks on Policy Holders | - | - | |
9- Other Financial Assets | - | - | |
10- Diminution in Value of Financial Assets (-) | - | - | |
E- Tangible Fixed Assets | 6 and 7 | 86.147.100 | 63.880.077 |
1- Investment Properties | 7 | - | - |
2- Diminution in Value for Investment Properties (-) | - | - | |
3- Owner Occupied Properties | 6 | 5.329 | 5.329 |
4- Machinery and Equipments | - | - | |
5- Furnitures and Fixtures | 6 | 51.313.006 | 45.477.606 |
6- Vehicles | 6 | 8.886.833 | 8.758.863 |
7- Other Tangible Assets (Including Leasehold Improvements) | 6 | 25.118.576 | 24.233.834 |
8- Leased Tangible Fixed Assets | 6 | 112.642.977 | 68.313.445 |
9- Accumulated Depreciation (-) | 6 and 7 | (111.819.621) | (82.909.000) |
10- Advances Paid for Tangible Fixed Assets (Including Construction In Progresses) | - | - | |
F- Intangible Fixed Assets | 8 | 298.501.645 | 168.048.891 |
1- Rights | 8 | 372.667.889 | 304.122.850 |
2- Goodwill | - | - | |
3- Establishment Costs | - | - | |
4- Research and Development Expenses | - | - | |
6- Other Intangible Assets | - | - | |
7- Accumulated Amortizations (-) | 8 | (219.921.471) | (179.726.972) |
8- Advances Regarding Intangible Assets | 8 | 145.755.227 | 43.653.013 |
G- Prepaid Expenses and Income Accruals | 732.079 | 110.304 | |
1- Deferred Commission Expenses | - | - | |
2- Accrued Interest and Rent Income | - | - | |
3- Other Prepaid Expenses | 47 | 732.079 | 110.304 |
H- Other Non-current Assets | 272.775.248 | 228.577.129 | |
1- Effective Foreign Currency Accounts | - | - | |
2- Foreign Currency Accounts | - | - | |
3- Inventories | - | - | |
4- Prepaid Taxes and Funds | - | - | |
5- Deferred Tax Assets | 35 | 272.775.248 | 228.577.129 |
6- Other Non-current Assets | - | - | |
7- Other Non-current Assets Amortization (-) | - | - | |
8- Provision for Other Non-current Assets (-) | - | - | |
II- Total Non-current Assets | 658.156.072 | 460.616.401 | |
TOTAL ASSETS (I+II) | 17.007.449.702 | 12.837.434.640 |
AKSİGORTA ANONİM ŞİRKETİ
DETAILED CONSOLIDATED BALANCE SHEET
LIABILITIES
Unaudited | Audited | ||
III- SHORT TERM LIABILITIES | Note | Current Period | Previous Period |
(30/09/2023) | (31/12/2022) | ||
A- Borrowings | 33.227.947 | 641.683.756 | |
1- Loans to Financial Institutions | - | 544.473.125 | |
2- Finance Lease Payables | 20 | 46.733.880 | 27.858.335 |
3- Deferred Finance Lease Borrowing Costs (-) | 20 | (13.505.933) | (8.929.786) |
4- Current Portion of Long Term Borrowings | - | - | |
5- Principal, Installments and Interests on Issued Bills (Bonds) | - | - | |
6- Other Financial Assets Issued | - | - | |
7- Value Differences on Issued Financial Assets (-) | - | - | |
8- Other Financial Borrowings (Liabilities) | 14 | - | 78.282.082 |
B- Payables From Main Operations | 3.482.236.825 | 2.052.543.633 | |
1- Payables Due to Insurance Operations | 19.1 | 3.482.236.825 | 2.052.543.633 |
2- Payables Due to Reinsurance Operations | - | - | |
3- Cash Deposited by Insurance & Reinsurance Companies | - | - | |
4- Payables Due to Pension Operations | - | - | |
5- Payables from Other Operations | - | - | |
6- Rediscount on Other Payables From Main Operations (-) | - | - | |
C- Due to Related Parties | 626.347 | 190.785 | |
1- Due to Shareholders | 1.143 | 1.143 | |
2- Due to Affiliates | - | - | |
3- Due to Subsidiaries | - | - | |
4- Due to Joint Ventures | - | - | |
5- Due to Personnel | 625.204 | 189.642 | |
6- Due to Other Related Parties | - | - | |
D- Other Payables | 361.258.015 | 364.004.169 | |
1- Deposits and Guarantees Received | 12.1 | 43.891.131 | 28.257.559 |
2- Due to SSI regarding Treatment Expenses | 19.1 | 138.152.850 | 69.641.878 |
3- Other Payables | 19.1 | 179.214.034 | 266.104.732 |
4- Discount on Other Payables (-) | - | - | |
E- Insurance Technical Reserves | 8.796.347.266 | 6.839.644.319 | |
1- Unearned Premiums Reserve - Net | 20 | 4.688.728.024 | 3.897.966.852 |
2- Unexpired Risk Reserves - Net | 20 | 400.862.978 | 153.218.079 |
3- Mathematical Reserves - Net | - | - | |
4- Outstanding Claims Reserve - Net | 4.1 and 20 | 3.706.743.639 | 2.788.449.164 |
5- Provision for Bonus and Discounts - Net | 20 | 12.625 | 10.224 |
6- Other Technical Reserves - Net | - | - | |
F- Taxes and Other Liabilities and Relevant Provisions | 224.272.710 | 152.017.037 | |
1- Taxes and Dues Payable | 194.159.698 | 151.321.626 | |
2- Social Security Premiums Payable | 23.1 | 1.784.480 | 689.939 |
3- Overdue, Deferred or By Installment Taxes and Other Liabilities | - | - | |
4- Other Taxes and Liabilities | 5.514 | 5.472 | |
5- Corporate Tax Liability Provision on Period Profit | 35 | 34.542.273 | - |
6- Prepaid Taxes and Other Liabilities on Period Profit (-) | 35 | (6.219.255) | - |
7- Provisions for Other Taxes and Liabilities | - | - | |
G- Provisions for Other Risks | 348.223.245 | 96.230.891 | |
1- Provision for Employment Termination Benefits | - | - | |
2- Pension Fund Deficit Provision | - | - | |
3- Provisions for Costs | 19.1 and 23.4 | 348.223.245 | 96.230.891 |
H- Deferred Income and Expense Accruals | 19.1 | 981.183.538 | 531.238.119 |
1- Deferred Commission Income | 17.16 | 981.183.538 | 531.238.119 |
2- Expense Accruals | 2.11 and 19.1 | - | - |
3- Other Deferred Income | - | - | |
I- Other Short Term Liabilities | 235 | 235 | |
1- Deferred Tax Liability | 35 | - | - |
2- Inventory Count Differences | - | - | |
3- Other Short Term Liabilities | 235 | 235 | |
III - Total Short Term Liabilities | 14.227.376.128 | 10.677.552.944 |
AKSİGORTA ANONİM ŞİRKETİ
DETAILED CONSOLIDATED BALANCE SHEET
LIABILITIES
Unaudited | Audited | ||
IV- LONG TERM LIABILITIES | Note | Current Period | Previous Period |
(30/09/2023) | (31/12/2022) | ||
A- Borrowings | 31.957.986 | 27.034.361 | |
1- Loans to Financial Institutions | - | - | |
2- Finance Lease Payables | 20 | 46.420.967 | 30.762.568 |
3- Deferred Finance Lease Borrowing Costs (-) | 20 | (10.976.760) | (3.728.207) |
4- Bonds Issued | - | - | |
5- Other Issued Financial Assets | - | - | |
6- Value Differences on Issued Financial Assets (-) | - | - | |
7- Other Financial Borrowings (Liabilities) | - | - | |
B- Payables From Main Operations | - | - | |
1- Payables Due to Insurance Operations | - | - | |
2- Payables Due to Reinsurance Operations | - | - | |
3- Cash Deposited by Insurance & Reinsurance Companies | - | - | |
4- Payables Due to Pension Operations | - | - | |
5- Payables from Other Operations | - | - | |
6- Discount on Other Payables From Main Operations (-) | - | - | |
C- Due to Related Parties | - | - | |
1- Due to Shareholders | - | - | |
2- Due to Affiliates | - | - | |
3- Due to Subsidiaries | - | - | |
4- Due to Joint Ventures | - | - | |
5- Due to Personnel | - | - | |
6- Due to Other Related Parties | - | - | |
D- Other Payables | - | - | |
1- Deposits and Guarantees Received | - | - | |
2- Due to SSI regarding Treatment Expenses | - | - | |
3- Other Payables | - | - | |
4- Discount on Other Payables (-) | - | - | |
E- Insurance Technical Reserves | 48.091.968 | 156.226.080 | |
1- Unearned Premiums Reserve - Net | - | - | |
2- Unexpired Risk Reserves - Net | - | - | |
3- Mathematical Reserves - Net | 17.2 and 20 | 1.849.438 | 1.325.877 |
4- Outstanding Claims Reserve - Net | - | - | |
5- Provision for Bonus and Discounts - Net | - | - | |
6- Other Technical Reserves - Net | 20 | 46.242.530 | 154.900.203 |
F- Other Liabilities and Provisions | - | - | |
1- Other Liabilities | - | - | |
2- Overdue, Deferred or By Installment Other Liabilities | - | - | |
3- Other Liabilities and Expense Accruals | - | - | |
G- Provisions for Other Risks | 16.751.972 | 33.744.176 | |
1- Provision for Employment Termination Benefits | 22 | 16.751.972 | 33.744.176 |
2- Provisions for Employee Pension Fund Deficits | - | - | |
H- Deferred Income and Expense Accruals | - | - | |
1- Deferred Commission Income | - | - | |
2- Expense Accruals | - | - | |
3- Other Deferred Income | - | - | |
I- Other Long Term Liabilities | - | - | |
1- Deferred Tax Liability | 35 | - | - |
2- Other Long Term Liabilities | - | - | |
IV- Total Long Term Liabilities | 100.288.147 | 217.004.617 | |
AKSİGORTA ANONİM ŞİRKETİ
DETAILED CONSOLIDATED BALANCE SHEET
SHAREHOLDERS' EQUITY
Unaudited | Audited | ||
V- SHAREHOLDERS' EQUITY | Note | Current Period | Previous Period |
(30/09/2023) | (31/12/2022) | ||
A- Paid in Capital | 1.612.000.000 | 1.612.000.000 | |
1- (Nominal) Capital | 2.14 | 1.612.000.000 | 1.612.000.000 |
2- Unpaid Capital (-) | - | - | |
3- Positive Inflation Adjustment on Capital | - | - | |
4- Negative Inflation Adjustment on Capital (-) | - | - | |
5- Unregistered Capital | 2.14 | - | - |
B- Capital Reserves | 3.463.617 | 3.463.617 | |
1- Equity Share Premiums | 3.463.617 | 3.463.617 | |
2- Cancellation Profits of Equity Shares | - | - | |
3- Profit on Sale to be Transferred to Capital | 15 | - | - |
4- Translation Reserves | - | - | |
5- Other Capital Reserves | - | - | |
C- Profit Reserves | 313.830.814 | 290.838.423 | |
1- Legal Reserves | 15 | 111.936.210 | 111.936.210 |
2- Statutory Reserves | 62 | 62 | |
3- Extraordinary Reserves | 200.091.508 | 200.091.508 | |
4- Special Funds (Reserves) | 15 | (10.313.818) | (23.070.953) |
5- Revaluation of Financial Assets | 16.1 | 12.116.852 | 1.881.596 |
6- Other Profit Reserves | - | - | |
D- Previous Years' Profits | 163.920.341 | 163.920.341 | |
1- Previous Years' Profits | 163.920.341 | 163.920.341 | |
E- Previous Years' Losses (-) | (127.345.302) | - | |
1- Previous Years' Losses | (127.345.302) | - | |
F- Net Profit of the Period | 37 | 713.915.957 | (127.345.302) |
1- Net Profit of the Period | 713.915.957 | - | |
2- Net Loss of the Period | - | (127.345.302) | |
3- Net Income not subject to distribution | - | - | |
Total Shareholders' Equity | 2.679.785.427 | 1.942.877.079 | |
Total Liabilities and Shareholders' Equity (III+IV+V) | 17.007.449.703 | 12.837.434.640 | |
AKSİGORTA ANONİM ŞİRKETİ
DETAILED CONSOLIDATED INCOME STATEMENT
Unaudited | Unaudited | Unaudited | Unaudited | |||
I-TECHNICAL PART | Note | |||||
Current Period | Current Period | Previous Period | Previous Period | |||
01/01/2023-30/09/2023 | 01/07/2023-30/09/2023 | 01/01/2022-30/09/2022 | 01/07/2022-30/09/2022 | |||
A- Non-Life Technical Income | 7.821.818.282 | 2.688.678.719 | 4.133.131.816 | 1.915.975.475 | ||
1- Earned Premiums (Net of Reinsurer Share) | 5.591.752.505 | 2.067.333.472 | 2.942.025.890 | 1.365.034.112 | ||
1.1 - Written Premiums (Net of Reinsurer Share) | 24 | 6.630.158.576 | 2.353.406.296 | 4.671.670.343 | 1.879.059.129 | |
1.1.1 - Gross Written Premiums (+) | 24 | 17.843.118.565 | 6.726.531.739 | 8.567.640.071 | 3.058.992.397 | |
1.1.2 - Ceded | Premiums to Reinsurers (-) | 17.16 and 24 | (10.919.257.017) | (4.272.030.168) | (3.709.974.193) | (1.121.616.113) |
1.1.3 - Ceded | Premiums to SSI (-) | 17.16 and 24 | (293.702.972) | (101.095.275) | (185.995.535) | (58.317.155) |
1.2- Change in Unearned Premiums Reserve (Net of Reinsurers Shares and Reserves Carried | (790.761.172) | (231.013.590) | (1.267.593.825) | (520.106.460) | ||
Forward) (+/-) | ||||||
1.2.1 - Unearned Premiums Reserve (-) | 20 | (4.225.790.071) | (1.402.577.628) | (1.911.960.181) | (469.975.585) | |
1.2.2 - Reinsurance Share of Unearned Premiums Reserve (+) | 17.16 and 20 | 3.367.677.973 | 1.160.853.362 | 617.326.423 | (49.000.457) | |
1.2.3 - SSI of Unearned Premiums Reserve (+) | 17.16 and 20 | 67.350.926 | 10.710.676 | 27.039.933 | (1.130.418) | |
1.3- Changes in Unexpired Risks Reserve (Net of Reinsurer Share and Reserves Carried Forward)(+/- | (247.644.899) | (55.059.234) | (462.050.628) | 6.081.443 | ||
) | ||||||
1.3.1 - Unexpired Risks Reserve (-) | 20 | (581.215.156) | (265.192.217) | (442.503.468) | 49.239.220 | |
1.3.2 - Reinsurance Share of Unexpired Risks Reserve (+) | 17.16 and 20 | 333.570.257 | 210.132.983 | (19.547.160) | (43.157.777) | |
2- Investment Income Transfered from Non-Technical Part | 2.174.148.081 | 564.972.067 | 1.154.226.628 | 529.484.234 | ||
3- Other Technical Income (Net of Reinsurer Share) | 48.882.846 | 20.029.458 | 20.559.725 | 6.461.341 | ||
3.1 - Gross Other Technical Income (+) | 48.882.846 | 20.029.458 | 20.559.725 | 6.461.341 | ||
3.2 - Reinsurance Share of Other Technical Income (-) | - | - | - | - | ||
4- Accrued Subrogation and Salvage Income (+) | 7.034.850 | 36.343.722 | 16.319.573 | 14.995.788 | ||
B- Non-Life Technical Expense (-) | (6.733.964.894) | (2.535.887.965) | (4.552.472.171) | (1.794.214.383) | ||
1- Total Claims (Net of Reinsurer Share) | (5.009.625.534) | (1.818.805.599) | (3.629.310.821) | (1.425.946.705) | ||
1.1- Claims Paid (Net of Reinsurer Share) | (4.091.331.059) | (1.478.708.776) | (2.993.964.108) | (1.051.566.177) | ||
1.1.1 - Gross Claims Paid (-) | (11.449.179.291) | (4.403.250.918) | (4.517.974.810) | (1.714.727.295) | ||
1.1.2 - Reinsurance Share of Claims Paid (+) | 17.16 | 7.357.848.232 | 2.924.542.142 | 1.524.010.702 | 663.161.118 | |
1.2- Changes in Outstanding Claims Reserve (Net of Reinsurer Share and Reserves Carried Forward) | 29 | (918.294.475) | (340.096.823) | (635.346.713) | (374.380.528) | |
(+/-) | ||||||
1.2.1 - Outstanding Claims Reserve (-) | (4.814.737.758) | 1.174.281.698 | (1.500.346.810) | (725.476.320) | ||
1.2.2 - Reinsurance Share of Outstanding Claims Reserve (+) | 17.16 | 3.896.443.283 | (1.514.378.521) | 865.000.097 | 351.095.792 | |
2- Changes in Bonus and Discount Reserve (Net of Reinsurer Share and Reserves Carried Forward) | 20 | (2.401) | (637) | 2.020 | (614) | |
(+/-) | ||||||
2.1 - Bonus and Discount Reserve (-) | 20 | (5.981) | (8.834) | 570.741 | 151.237 | |
2.2 - Reinsurance Share of Bonus and Discount Reserve (+) | 17.16 and 20 | 3.580 | 8.197 | (568.721) | (151.851) | |
3- Changes in Other Technical Reserves (Net of Reinsurer Share and Reserves Carried Forward) (+/-) | 20 | 108.657.674 | (19.515.135) | (24.915.113) | (10.026.360) | |
4- Operating Expenses (-) | 32 | (1.464.040.785) | (565.130.015) | (720.867.350) | (274.769.533) | |
5- Changes in Mathematical Reserves (Net of Reinsurer Share and Reserves Carried Forward) (+/-) | - | - | - | - | ||
5.1- Mathematical Reserves (-) | - | - | - | - | ||
5.2- Reinsurance Share of Mathematical Reserves (+) | - | - | - | - | ||
6.- Other Technical Expenses (-) | 47 | (368.953.848) | (132.436.579) | (177.380.907) | (83.471.171) | |
6.1.- Gross Other Technical Expenses (-) | 47 | (368.953.848) | (132.436.579) | (177.380.907) | (83.471.171) | |
6.2.- Reinsurance Share of Other Technical Expenses (+) | - | - | - | - | ||
C- Non Life Technical Net Profit (A-B) | 1.087.853.388 | 152.790.754 | (419.340.355) | 121.761.092 | ||
D- Life Technical Income | 109.130 | 40.303 | 89.917 | 29.880 | ||
1- Earned Premiums (Net of Reinsurer Share) | - | - | - | - | ||
1.1 - Written Premiums (Net of Reinsurer Share) | - | - | - | - | ||
1.1.1 - Gross Written Premiums (+) | - | - | - | - | ||
1.1.2 - Ceded | Premiums to Reinsurers (-) | - | - | - | - | |
1.2- Change in Unearned Premiums Reserve (Net of Reinsurers Shares and Reserves Carried | ||||||
Forward) (+/-) | - | - | - | - | ||
1.2.1- Unearned Premium Reserves (-) | - | - | - | - | ||
1.2.2- Unearned Premium Reserves Reinsurer Share (+) | - | - | - | - | ||
1.3- Changes in Unexpired Risks Reserve (Net of Reinsurer Share and Reserves Carried Forward)(+/- | - | |||||
) | - | - | - | |||
1.3.1- Unexpired Risks Reserves (-) | - | - | - | - | ||
1.3.2- Unexpired Risks Reserves Reinsurer Share (+) | - | - | - | - | ||
2- Life Branch Investment Income | 109.130 | 40.303 | 89.917 | 29.880 | ||
3- Unrealized Income from Investments | - | - | - | - | ||
4-Other Technical Income (Net of Reinsurer Share) (+/-) | - | - | - | - | ||
4.1- Gross Other Technical Income (+/-) | - | - | - | - | ||
4.2- Reinsurance Share of Other Technical Income (+/-) | - | - | - | - | ||
5- Accrued Subrogation and Salvage Income (+) | - | - | - | - | ||
E- Life Technical Expense | (672.282) | (223.768) | (88.377) | (30.231) | ||
1- Total Claims (Net of Reinsurer Share) | (148.721) | (49.248) | (104.409) | (31.831) | ||
1.1- Claims Paid (Net of Reinsurer Share) | (148.721) | (49.248) | (107.013) | (31.831) | ||
1.1.1- Gross Claims Paid (-) | (148.721) | (49.248) | (107.013) | (31.831) | ||
1.1.2- Claims Paid Reinsurer Share (+) | - | - | - | - | ||
1.2- Changes in Outstanding Claims Provisions (Net of Reinsurer Share and Reserves Carried | 29 | |||||
Forward) (+/-) | - | - | 2.604 | - | ||
1.2.1 - Outstanding Claims Reserve (-) | - | - | 2.604 | - | ||
1.2.2 - Reinsurance Share of Outstanding Claims Reserve (+) | - | - | - | - | ||
2- Changes in Bonus and Discount Reserve (Net of Reinsurer Share and Reserves Carried Forward) | - | - | - | - | ||
(+/-) | ||||||
2.1 - Bonus and Discount Reserve (-) | - | - | - | - | ||
2.2 - Reinsurance Share of Bonus and Discount Reserve (+) | - | - | - | - | ||
3- Changes in Mathematical Reserves (Net of Reinsurer Share and Reserves Carried Forward) (+/-) | ||||||
(523.561) | (174.520) | 16.032 | 1.600 | |||
3.1- Mathematical Reserves (-) | (523.561) | (174.520) | 16.032 | 1.600 | ||
3.1.1- Actuarial Mathematical Reserve (-) | (471.205) | (157.068) | 14.429 | 1.440 | ||
3.1.2- Profit Share Reserve (Reserves for Life Insurance Policies Including Investment Risk) (-) | (52.356) | (17.452) | 1.603 | 160 | ||
3.2- Reinsurer Share of Mathematical Reserves (+) | - | - | - | - | ||
3.2.1- Reinsurance Share of Actuarial Mathematical Reserve (+) | - | - | - | - | ||
3.2.2- Reinsurance Share of Profit Share Reserve (Reserves for Life Insurance Policies Including | - | - | - | - | ||
Investment Risk) (-) | ||||||
4- Changes in Other Technical Reserves (Net of Reinsurer Share and Reserves Carried Forward) (+/-) | - | - | - | - | ||
5- Operating Expenses (-) | - | - | - | - | ||
6- Investment Expenses (-) | - | - | - | - | ||
7- Unrealized Losses from Investments (-) | - | - | - | - | ||
8- Investment Income Transferred to Non- Technical Part (-) | - | - | - | - | ||
F- Life Technical Profit (D-E) | (563.152) | (183.465) | 1.540 | (351) | ||
G- Individual Retirement Technical Income | - | - | - | - | ||
1- Fund Management Fee | - | - | - | - | ||
2- Management Fee Deduction | - | - | - | - | ||
3- Initial Contribution Fee | - | - | - | - | ||
4- Management Fee In Case Of Temporary Suspension | - | - | - | - | ||
5- Witholding tax | - | - | - | - | ||
6- Increase in Market Value of Capital Commitment Advances | - | - | - | - | ||
7-Other Technical Income | - | - | - | - | ||
H- Individual Retirement Technical Expense | - | - | - | - | ||
1- Fund Management Expenses (-) | - | - | - | - | ||
2- Decrease in Market Value of Capital Commitment Advances (-) | - | - | - | - | ||
3- Operating Expenses (-) | - | - | - | - | ||
4- Other Technical Expense (-) | - | - | - | - | ||
I- Individual Retirement Technical Profit (G-H) | - | - | - | - |
AKSİGORTA ANONİM ŞİRKETİ
DETAILED CONSOLIDATED INCOME STATEMENT
Unaudited | Unaudited | Unaudited | Unaudited | ||
II- NON TECHNICAL PART | Dipnot | ||||
Current Period | Current Period | Previous Period | Previous Period | ||
01/01/2023-30/09/2023 | 01/07/2023-30/09/2023 | 01/01/2022-30/09/2022 | 01/07/2022-30/09/2022 | ||
C- Non Life Technical Profit | 1.087.853.388 | 152.790.754 | (419.340.355) | 121.761.092 | |
F- Life Technical Profit | (563.152) | (183.465) | 1.540 | (351) | |
I- Individual Retirement Technical Profit | - | - | - | - | |
J- Total Technical Profit (C+F+I) | 1.087.290.236 | 152.607.289 | (419.338.815) | 121.760.741 | |
K- Investment Income | 3.978.333.589 | 1.188.920.459 | 1.846.917.013 | 749.853.758 | |
1- Income From Financial Investment | 26 | 573.772.559 | 159.854.630 | 350.758.556 | 120.379.817 |
2- Income from Sales of Financial Investments | 26 | 217.294.079 | 54.145.390 | 250.726.323 | 193.453.709 |
3- Revaluation of Financial Investments | 26 | 785.283.966 | 326.938.889 | 116.728.344 | 1.089.133 |
4- Foreign Exchange Gains | 36 | 2.401.956.456 | 647.981.550 | 1.061.762.945 | 416.429.809 |
5- Income from Affiliates | - | - | - | - | |
6- Income from Subsidiaries and Joint Ventures | - | - | - | - | |
7- Income Received from Land and Building | - | - | - | - | |
8- Income from Derivatives | 13 | 26.529 | - | 66.940.845 | 18.501.290 |
9- Other Investments | - | - | - | - | |
10- Investment Income transferred from Life Technical Part | - | - | - | - | |
L- Investment Expenses (-) | (4.067.249.866) | (1.209.716.056) | (1.920.080.599) | (780.312.641) | |
1- Investment Management Expenses (including interest) (-) | (41.005.158) | (3.940.789) | (29.704.150) | (14.463.159) | |
2- Valuation Allowance of Investments (-) | 26 | (43.155.581) | (23.297.836) | (8.636.151) | (3.211.152) |
3- Losses On Sales of Investments (-) | 26 | (10.412.524) | (3.146.606) | (24.303.510) | (12.537.682) |
4- Investment Income Transferred to Life Technical Part (-) | (2.174.148.081) | (564.972.067) | (1.154.226.628) | (529.484.235) | |
5- Losses from Derivatives (-) | (8.891.020) | - | - | - | |
6- Foreign Exchange Losses (-) | 36 | (1.718.605.368) | (588.543.995) | (659.750.724) | (204.620.689) |
7- Depreciation Expenses (-) | 6,7 and 8 | (71.032.134) | (25.814.763) | (43.459.436) | (15.995.724) |
8- Other Investment Expenses (-) | - | - | - | - | |
M- Other Income and Expenses (+/-) | 47 | (249.915.729) | 26.436.735 | 97.603.368 | (40.301.490) |
1- Provisions Account (+/-) | 47 | (64.784.987) | (22.175.619) | (15.550.540) | (3.713.938) |
2- Discount account (+/-) | - | - | - | - | |
3- Mandatory Earthquake Insurance Account (+/-) | 47 | 13.449.619 | (2.060.530) | 5.874.268 | (239.361) |
4- Inflation Adjustment Account (+/-) | - | - | - | - | |
5- Deferred Tax Asset Accounts(+/-) | 35 and 47 | 52.033.967 | 121.165.237 | 159.787.645 | 13.661.981 |
6- Deferred Tax Expense Accounts (-) | 35 and 47 | - | - | - | - |
7- Other Income and Revenues | 47 | 4.025.342 | 1.544.981 | 9.172.811 | 147.982 |
8- Other Expense and Losses (-) | 47 | (254.639.670) | (72.037.334) | (61.680.816) | (50.158.154) |
9- Prior Period Income | - | - | - | - | |
10- Prior Period Losses (-) | - | - | - | - | |
N- Net Profit / (Loss) | 37 | 713.915.957 | 131.692.006 | (394.899.033) | 51.000.368 |
1- Profit /(Loss) Before Tax | 748.458.230 | 158.248.427 | (394.899.033) | 51.000.368 | |
2- Corporate Tax Liability Provision (-) | 35 | (34.542.273) | (26.556.421) | - | - |
3- Net Profit (Loss) | 713.915.957 | 131.692.006 | (394.899.033) | 51.000.368 | |
4- Inflation Adjustment Account | - | - | - | - |
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Aksigorta AS published this content on 01 November 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 01 November 2023 07:17:11 UTC.