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KÜTAHYA PORSELEN SANAYİ A.Ş. Financial Report Unconsolidated Monthly Notification

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KAMUYU AYDINLATMA PLATFORMU KÜTAHYA PORSELEN SANAYİ A.Ş. Financial Report Monthly Notification General Information About Financial Statements Independet Audit Comment Independent Audit Company
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KAMUYU AYDINLATMA PLATFORMU KÜTAHYA PORSELEN SANAYİ A.Ş. Financial Report Monthly Notification General Information About Financial Statements Independet Audit Comment Independent Audit Company Audit Type Audit Result AC İSTANBUL ULUSLARARASI BAĞIMSIZ DENETİM VE SMMM A.Ş. Limited Positive ARA DÖNEM FİNANSAL BİLGİLERE İLİŞKİN SINIRLI DENETİM RAPORU Kütahya Porselen Sanayi Anonim Şirketi Yönetim Kurulu'na, Giriş Kütahya Porselen Sanayi A.Ş.'nin 30 Haziran 2016 tarihli ilişikteki finansal durum tablosunun ve aynı tarihte sona eren altı aylık dönemine ait kâr veya zarar ve diğer kapsamlı gelir tablosunun, özkaynak değişim tablosunun ve nakit akış tablosu ile önemli muhasebe politikalarının özetinin ve diğer açıklayıcı dipnotlarının sınırlı denetimini yürütmüş bulunuyoruz. Şirket yönetimi, söz konusu ara dönem finansal bilgilerin Türkiye Muhasebe Standartlarına uygun olarak hazırlanmasından ve gerçeğe uygun bir biçimde sunumundan sorumludur. Sorumluluğumuz, yaptığımız sınırlı denetime dayanarak söz konusu ara dönem finansal bilgilere ilişkin bir sonuç bildirmektir. Sınırlı Denetimin Kapsamı Yaptığımız sınırlı denetim, Sınırlı Bağımsız Denetim Standardı (SBDS) 2410 Ara Dönem Finansal Bilgilerin, İşletmenin Yıllık Finansal Tablolarının Bağımsız Denetimini Yürüten Denetçi Tarafından Sınırlı Bağımsız Denetimi ne uygun olarak yürütülmüştür. Ara dönem finansal bilgilere ilişkin sınırlı denetim, başta finans ve muhasebe konularından sorumlu kişiler olmak üzere ilgili kişilerin sorgulanması ve analitik prosedürler ile diğer sınırlı denetim prosedürlerinin uygulanmasından oluşur. Ara dönem finansal bilgilerin sınırlı denetiminin kapsamı; Bağımsız Denetim Standartlarına uygun olarak yapılan ve amacı finansal tablolar hakkında bir görüş bildirmek olan bağımsız denetimin kapsamına kıyasla önemli ölçüde dardır. Sonuç olarak ara dönem finansal bilgilerin sınırlı denetimi, denetim şirketinin, bir bağımsız denetimde belirlenebilecek tüm önemli hususlara vâkıf olabileceğine ilişkin bir güvence sağlamamaktadır. Bu sebeple, bir bağımsız denetim görüşü bildirmemekteyiz. Sonuç Sınırlı denetimimize göre ilişikteki ara dönem finansal bilgilerin, Kütahya Porselen Sanayi A.Ş.'nin 30 Haziran 2016 tarihi itibarıyla finansal durumunun, finansal performansının ve aynı tarihte sona eren altı aylık döneme ilişkin nakit akışlarının Türkiye Muhasebe Standartlarına uygun olarak, doğru ve gerçeğe uygun bir görünümünü sağlamadığı kanaatine varmamıza sebep olacak herhangi bir husus dikkatimizi çekmemiştir. AC İSTANBUL ULUSLARARASI BAĞIMSIZ DENETİM VE SMMM A.Ş. Member of ENTERPRISE WORLDWIDE Cemal ÖZTÜRK, SMMM Sorumlu Denetçi İstanbul, 09 Ağustos 2016 Statement of Financial Position (Balance Sheet) Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Statement of Financial Position (Balance Sheet) Assets [abstract] CURRENT ASSETS Cash and cash equivalents Trade Receivables 10, Trade Receivables Due From Related Parties 10, Trade Receivables Due From Unrelated Parties Receivables 11, Receivables Due From Unrelated Parties Inventories Prepayments current assets SUB-TOTAL Total current assets NON-CURRENT ASSETS Financial Investments Trade Receivables 10, Trade Receivables Due From Unrelated Parties Receivables 11, Receivables Due From Unrelated Parties Investment property Property, plant and equipment Intangible assets and goodwill Deferred Tax Asset Total non-current assets Total assets LIABILITIES AND EQUITY CURRENT LIABILITIES Current Borrowings Current Portion of Non-current Borrowings Trade Payables 10, Trade Payables to Related Parties 10, Trade Payables to Unrelated Parties Employee Benefit Obligations Payables 11, Payables to Unrelated Parties Deferred Income Current tax liabilities, current Current provisions Current provisions for employee benefits current provisions SUB-TOTAL Total current liabilities NON-CURRENT LIABILITIES Payables 11, Payables to Related Parties 11, Non-current provisions Non-current provisions for employee benefits Total non-current liabilities Total liabilities EQUITY Equity attributable to owners of parent Issued capital Inflation Adjustments on Share Premium (Discount) Accumulated Comprehensive Income (Loss) that will not be Reclassified in Profit or Loss Gains (Losses) on Revaluation and Remeasurement Gains (Losses) on Remeasurements of Defined Benefit Plans Restricted Reserves Appropriated From Profits Prior Years' Profits or Losses Current Period Net Profit Or Loss Total equity Total Liabilities and Equity Statement of Profit or Loss and Comprehensive Income Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Current Period 3 Months Previous Period 3 Months Statement of Profit or Loss and Comprehensive Income PROFIT (LOSS) Revenue Cost of sales GROSS PROFIT (LOSS) FROM COMMERCIAL OPERATIONS GROSS PROFIT (LOSS) General Administrative Expenses 29, Marketing Expenses 29, Research and development expense 29, Income from Operating Activities Expenses from Operating Activities PROFIT (LOSS) FROM OPERATING ACTIVITIES Investment Activity Income PROFIT (LOSS) BEFORE FINANCING INCOME (EXPENSE) Finance income Finance costs PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX Tax (Expense) Income, Continuing Operations Current Period Tax (Expense) Income Deferred Tax (Expense) Income PROFIT (LOSS) FROM CONTINUING OPERATIONS PROFIT (LOSS) Profit (loss), attributable to [abstract] Non-controlling Interests Owners of Parent Earnings per share [abstract] Earnings per share [line items] Basic earnings per share Diluted Earnings Per Share OTHER COMPREHENSIVE INCOME Comprehensive Income that will not be Reclassified to Profit or Loss Gains (Losses) on Remeasurements of Defined Benefit Plans Taxes Relating To Components Of Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Deferred Tax (Expense) Income Comprehensive Income That Will Be Reclassified to Profit or Loss OTHER COMPREHENSIVE INCOME (LOSS) TOTAL COMPREHENSIVE INCOME (LOSS) Total Comprehensive Income Attributable to Non-controlling Interests Owners of Parent Statement of cash flows (Indirect Method) Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Statement of cash flows (Indirect Method) CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES Profit (Loss) Adjustments to Reconcile Profit (Loss) Adjustments for depreciation and amortisation expense 17, 18, Adjustments for Impairment Loss (Reversal of Impairment Loss) Adjustments for Impairement Loss (Reversal of Impairment Loss ) of Receivables Adjustments for provisions Adjustments for (Reversal of) Provisions Related with Employee Benefits Adjustments for Interest (Income) Expenses Adjustments for Interest Income Adjustments for interest expense Deferred Financial Expense from Credit Purchases Unearned Financial Income from Credit Sales Adjustments for losses (gains) on disposal of non-current assets Adjustments for Losses (Gains) Arised From Sale of Tangible Assets adjustments to reconcile profit (loss) Changes in Working Adjustments for decrease (increase) in trade accounts receivable Adjustments for Decrease (Increase) in Receivables Related with Operations Adjustments for decrease (increase) in inventories Adjustments for increase (decrease) in trade accounts payable Adjustments for increase (decrease) in other operating payables 11, Increase (Decrease) in Deferred Income Adjustments for Increase (Decrease) in Working Cash Flows from (used in) Operations Dividends paid Interest received Payments Related with Provisions for Employee Benefits Income taxes refund (paid) CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Proceeds from sales of property, plant, equipment and intangible assets Purchase of Property, Plant, Equipment and Intangible Assets CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Proceeds from borrowings Proceeds from Loans Repayments of borrowings Loan Repayments NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS BEFORE EFFECT OF EXCHANGE RATE CHANGES Net increase (decrease) in cash and cash equivalents CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD Statement of changes in equity [abstract] Presentation Currency Nature of Financial Statements TL Equity Equity attributable to owners of parent [member] Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss Accumulated Comprehensive Income That Will Be Reclassified In Profit Or Loss Retained Earnings Footnote Reference Issued Inflation Adjustments on Balancing Account for Merger Additional Contribution Advance of Shareholders Treasury Shares Adjustments due to Cross-Ownership Share premiums or discounts Effects of Combinations of Entities or Businesses Under Common Control Put Option Revaluation Fund Related with Non-controlling Interests Share Based Payments Accumulated Gains (Losses) from Investments in Equity Instruments Gains/Losses on Revaluation and Remeasurement [member] Increases ( Decreases) on Revaluation of Property, Plant and Equipment Increases ( Decreases) on Revaluation of Intangible Assets Gains (Losses) on Remeasurements of Defined Benefit Plans Revaluation Increases ( Decreases) Gains (Losses) Due to Change in Fair Value of Financial Liability Attributable to Change in Credit Risk of Liability Gains (Losses) on Hedging Instruments that Hedge Investments in Equity Instruments Share Of Comprehensive İncome Of Associates And Joint Ventures Accounted for Using Equity Method that will not be Reclassified to Profit or Loss Exchange Differences on Translation Reserves Of Gains ( Losses) Exchange Differences on Translation Reserve Of Gains or Losses on Hedge Cash Flow Hedges Gains or Losses on Hedges of Net Investment in Foreign Operations Gains or Losses on Hedge Gains (Losses) on Revaluation and Reclassification Gains (Losses) on Remeasuring and/ or Reclassification of Available-for-sale Financial Assets Gains (Losses) from Financial Assets Measured at Fair Value through Comprehensive Income Reserve of Remeasuring or Reclassification Adjustments Change in Value of Time Value of Options Change in Value of Forward Elements of Forward Contracts Change in Value of Foreign Currency Basis Spreads Share of Comprehensive Income of Associates and Joint Ventures Accounted for Using Equity Method that will be Reclassified to Profit or Loss Gains ( Losses ) Restricted Reserves Appropriated From Profits [member] equity interest [ member ] reserves [ member ] Advance Dividend Payments (Net) Prior Years' Profits or Losses Net Profit or Loss Non-controlling interests [ member] Statement of changes in equity [abstract] Statement of changes in equity [line items] Equity at beginning of period Adjustments Related to Accounting Policy Changes Adjustments Related to Required Changes in Accounting Policies Adjustments Related to Voluntary Changes in Accounting Policies Adjustments Related to Errors Restatements Restated Balances Transfers Total Comprehensive Income (Loss) Profit (loss) Comprehensive Income (Loss) Issue of equity Decrease Advance Effect of Merger or Liquidation or Division Effects of Business Combinations Under Common Control Advance Dividend Payments Previous Period Dividends Paid Decrease through Distributions to Owners Increase (Decrease) through Treasury Share Transactions Increase (Decrease) through Share-Based Payment Transactions Acquisition or Disposal of a Subsidiary Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Transactions with noncontrolling shareholders Increase through Contributions by Owners Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Forward Elements of Forward Contracts and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which fair Value Hedge Increase (decrease) through other changes, equity Equity at end of period Statement of changes in equity [abstract] Statement of changes in equity [line items] Equity at beginning of period Adjustments Related to Accounting Policy Changes Adjustments Related to Required Changes in Accounting Policies Adjustments Related to Voluntary Changes in Accounting Policies Adjustments Related to Errors Restatements Restated Balances Transfers Total Comprehensive Income (Loss) Profit (loss) Comprehensive Income (Loss) Issue of equity Decrease Advance Effect of Merger or Liquidation or Division Effects of Business Combinations Under Common Control Advance Dividend Payments Current Period Dividends Paid Decrease through Distributions to Owners Increase (Decrease) through Treasury Share Transactions Increase (Decrease) through Share-Based Payment Transactions Acquisition or Disposal of a Subsidiary Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Transactions with noncontrolling shareholders Increase through Contributions by Owners Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Forward Elements of Forward Contracts and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which fair Value Hedge Increase (decrease) through other changes, equity Equity at end of period
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