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Finansal Muhasebe

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DETAILED BALANCE SHEET

(…………………………………… TL.)

ASSETS

 

I- CURRENT ASSETS

        A- Liquid Assets

                1-Cash

                2- Cheques Received

                3- Banks

                4- Cheques Given and Payment Orders (-)

                5- Other Liquid Assets

        B- Marketable Securities

                1- Share Certifıcates

                2- Private Sector Bonds and Notes

                3- Public Sector Bonds and Notes

                4- Other Marketable Securities

                5- Decrease in Marketable Securitics (-)

        C- Trade Receivables

                1- Customers

                2- Notes Receivable

                3- Rediscount of Notes Receivable(-)

                4- Deposits And Gurantees Given

                5- OtherTrade Receivables

                6- Doubtful Trade Receivables

                7- Provision for Doubtful Trade Recivables(-)

        D- Other Receivables

                1- Receivable From Shareholders

                2- Receivable From Participations

                3- Receivahle From Subsidiary Companies

                4- Receivable From Employees

                5- Other Various Receivables

                6- Rediscount on OtherNotes Receivables (-)

                7- Doubtful Other Receivables

                8- Provision for Other Douptf'ul Receivables (-)

        E- Inventories

                1- Raw Material and Supplies

                2- Work-in Process

                3- Finished Goods

                4- Merchandise (Trade Goods)

                5- Other Inventories

                6- Provision for Inventories (-)

                7- Advances Given for Purchases

        F- Contract Progress Costs

                1- Contracrt  Progress Costs

                2- Advances Given to Sub-Contractors

        G- Prepaid Expenses and Income Accurals

                1- Prepaid Expenses for Future months.

                2- Accrued in Come

        H- Orher Current Assets.

                1- Deffered VAT

                2- Deductible VAT

                3- Other VAT

                4- Prepaid Taxes and Funds

                5- Work AdvancesAssets (-)

                6- Advances to personnel

                7- Inventory Shortages

                8- Other Current Assets

                9- Provision for Other Current Assets

 

         TOTAL CURRENT ASSETS

 

II- FIXED ASSETS

                

        A- Trade Receivables                               

                1- Customers                     

                2- Notes Receivable                         

                3- Rediscount of Notes Receivable(-)                          

                4- Deposits And Gurantees Given                                

                5- Provision for Doubtful Trade Reccivables(-p-)

        B- Other Receivables

                1- Receivable From Shareholders

                2- Receivable From Participations

                3- Receivable From Subsidiary Companies

                4- Receivable From Employees

                5- Other Various Receivables

                6- Rediscount on OtherNotes Receivables (-)

                7- Doubtful Other Receivables

                8- Provision for Other Douptf'ul Receivables

        C-Financial Fixed Assets                         

                1- Long-term Securities                   

                2- Decrease in Value of Securities (-)                          

                3- Participation                   

                4- Capital Commitmens for Participation (-)                               

                5- Decrease in Value of Participation Shere (-)                          

                6- Subsidiaries                  

                7- Capital Commitments for Subsidiaries (-)                                                                                            

                8- Decrease in Value of Subsidiaries Shares (-)       

        D-Tangible Assets                    

                1- Land                                

                2- Land Improvements                     

                3- Buildings                        

                4- Machinery and Aquipments                        

                5- Motor Vehicles                               

                6- Furniture and Fixtures                  

                7- Other Tangible Fixed Assets                      

                8- Accumulated Depreciation (-)                    

                9- Construction in Progress                           

             10- Advances To Suppliers of Tangible Fixed Asses

        E- Intangible Assets                  

                1- Rights                              

                2- Goodwill                          

                3- Pre-Operating Expenses            

                4- Research and Development Expenses                  

                5- Leasehold Improvements                          

                6- Other Intangible Fixed Assets                    

                7- Accumulated Amortization (-)                     

                8- Advances To Suppliers               

        F- Extra Ordinary Usefull Life Assets                    

                1- Research Expenses                    

                2- Prepaation and Development Expenses                                

                3- Other Extra Ordinary Usefull Life Assets                                 

                4- Accumulated Amortization (-)                     

                5- Advances To Suppliers

        G- Prepaid Expenses and Accrued Income                        

                1- Prepaid Expenses for Future Periods                     

                2- Income Accruals           

        H-Other Fixed Assets                               

                1- Deductible VAT In Future Periods                             

                2- Other VAT                        

                3- Prepaid Expenses and Funds                   

                4-Other Fixed Assets                        

        TOTAL LONG TERM ASSETS                                 

        TOTAL ASSETS

 

LIABILITIES

 

1- CURRENT LIABILITIES

 

        A-Financial Liabilities

                1- Bank Loans

                2- Curcent Portion of Long-Term Loans

                3- Curcent Maturities of Bonds and Accrued Interest

                4- Bonds and Notes Issued

                5- Other Securities Issued

                6- Value Difference of Securities Issued (-)

                7- Other Financial Liabilities

        B-Trade Liabilities

                1-Suppliers

                2- Notes Payables

                3- Rediscount on Notes Payables (-)

                4- Deposits and Guarantees Received

                5- Other Trade Payables

        C- Other Liabilities

                1- Due to Shareholders

                2- Due to Participations

                3- Due to Subsidiaries

                4- Due to Personnel

                5- Other Liabilities

                6- Rediscuunt on Other Notes Payable (-)

        D- Advances Received

        E- Accrued Contract and Maintenance Income

                1- Accrued Contract and Maintenance Income

        F- Taxes Payable and Other Fiscal Liabilities

                1-Taxes Payables

                2- Social Security Duties Payable

                3- Unpaid, Rescheduled Taxes And Duties Payable

                4- Other Duties Payable

        G- Provisions For Due And Expense

                1- Provisions for Taxation Income And Related

                2- Prepaid Income Taxes And Related Duties

                3- Provisions For Employee Termination Indemnities

                4- Provisions for other Depts and Iiabilities

        H- Defered Income And Accrued Expenses

                1- Defered Income

                2- Accrued Expenses

        I- Other Short-Term Liabilities

                1- VAT Received

                2- Other V AT

                3- Head Office and Branch Curcent Accounts

                4- Inventory Overages

                5- Other Short Term Liabilities

        TOTAL SHORT TERM LlABlLlTlES

 

II- LONG TERM LlABILITIES

        

        A- Financial Liabilities

                1- Bank Loans

                2- Bonds Issued

                3- Other Securities Issued

                4- Value Difference of Securities Issued (-)

                5- Other Financial Liabilities

        B- Trade Liabilities

                1-Suppliers

                2-Notes Payables

                3- Rediscount on Notes Payables (-)

                4- Deposits end Guarantees Received

                5- Other Trade Payables

        C- Other Liabilities

                1- Due to Shareholders

                2- Due to Participations

                3- Due to Subsidieries

                4- Due to Personnel

                5- Rediscount on Other Notes Payable (-)

                6- Non-Current Unpaid- Rescheduled Payables To Goverment

                7- Orher Liabilities

        D- Advance Received

        E- Provisions For Due And Expense

                1- Provision for Termination Indemnities

                2- Provision for Other Debts end Expenses

        F- Deferred Income And Accrued Expenses

                1- Deferred Income

                2- Accrued Expenses

        G- Other Long-Term Liabilities

                1- VAT Deferred to Following Years

                2- Installation Participation

                3-Other Long Term Liabilities

        

         TOTAL LONG TERM LIABILITIES

        

III- SHAREHOLDERS EQUITY

 

        A- Paid-in Capital

                1-Capital

                2- Un-paid Capital

        B- Capital Reserves

                1- Share Premium

                2- Share Premium of' Cancelled Shares

                3- Revaluation Fund of  Tangible Fixed Asseıs

                4- Revaluation Fund of Investment

                5- Other Capital Reserves

        C- Profit Reserves

                1- Legal Reserves

                2- Statutory Reserve

                3- Extaordinary Reserves

                4- Other Reserves

                5-Special Funds

        D- Retained Eamings

        E- Accumulated Loss (-)

        F- Net Profıt (Loss) for the Period

        TOTAL SHAREHOLDERS EQUITY

        TOTAL LIABILITIES

 

                FOOD NOTES:

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