{"id":1006,"date":"2026-02-09T23:02:17","date_gmt":"2026-02-09T20:02:17","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=1006"},"modified":"2026-02-09T23:02:17","modified_gmt":"2026-02-09T20:02:17","slug":"%f0%9f%94%b4%f0%9f%87%b9%f0%9f%87%b7-klnma-turkiye-kalkinma-ve-yatirim-bankasi-2025-12-bilanco-analizi","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/1006","title":{"rendered":"\ud83d\udd34\ud83c\uddf9\ud83c\uddf7 #KLNMA | T\u00fcrkiye Kalk\u0131nma ve Yat\u0131r\u0131m Bankas\u0131 2025\/12 Bilan\u00e7o Analizi"},"content":{"rendered":"<p><iframe loading=\"lazy\" src=\"https:\/\/creators.spotify.com\/pod\/profile\/market-risk-tr\/embed\/episodes\/KLNMA--Trkiye-Kalknma-ve-Yatrm-Bankas-202512-Bilano-Analizi---Kalknma-Bankasnda-Rekor-Byme-ve-Ani-stifa-e3ervmc\/a-acfc0c4\" height=\"102px\" width=\"400px\" frameborder=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<h1>TKYB 2025 Finansal Sonu\u00e7lar\u0131: Kalk\u0131nman\u0131n Rakamlara D\u00f6k\u00fclen G\u00fcc\u00fc<\/h1>\n<p><b>Giri\u015f: Bir Bankadan Daha Fazlas\u0131 Olmak<\/b><\/p>\n<p>Kalk\u0131nma bankac\u0131l\u0131\u011f\u0131 neden \u00f6nemlidir? Bu sorunun cevab\u0131, bir \u00fclkenin sadece bug\u00fcnk\u00fc ekonomik canl\u0131l\u0131\u011f\u0131nda de\u011fil, yar\u0131n\u0131n stratejik hedeflerinin nas\u0131l finanse edildi\u011finde gizlidir. T\u00fcrkiye Kalk\u0131nma ve Yat\u0131r\u0131m Bankas\u0131 (TKYB) taraf\u0131ndan a\u00e7\u0131klanan 2025 y\u0131l\u0131 konsolide finansal raporu, kurumun sadece bir &#8220;k\u00e2r-zarar&#8221; oda\u011f\u0131n\u0131n \u00f6tesinde, T\u00fcrkiye&#8217;nin s\u00fcrd\u00fcr\u00fclebilir b\u00fcy\u00fcme vizyonunun ana ta\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funu kan\u0131tl\u0131yor. Rapor, TKYB&#8217;nin s\u00fcrd\u00fcr\u00fclebilir enerji projelerinden teknoloji yat\u0131r\u0131mlar\u0131na kadar uzanan geni\u015f bir yelpazede, kalk\u0131nma hedeflerini nas\u0131l somut finansal de\u011ferlere d\u00f6n\u00fc\u015ft\u00fcrd\u00fc\u011f\u00fcn\u00fc ortaya koyan stratejik bir yol haritas\u0131 niteli\u011fi ta\u015f\u0131yor.<\/p>\n<p><b>K\u00e2rda Dev S\u0131\u00e7rama: 9 Milyar TL E\u015fi\u011fi A\u015f\u0131l\u0131yor<\/b><\/p>\n<p>TKYB\u2019nin 2025 y\u0131l\u0131 konsolide finansal performans\u0131, operasyonel verimlili\u011fin ve stratejik odaklanman\u0131n bir sonucu olarak dikkat \u00e7ekici bir b\u00fcy\u00fcme sergiledi. Grubun 2024 y\u0131l\u0131nda 6,17 milyar TL olan net d\u00f6nem k\u00e2r\u0131, 2025 y\u0131l\u0131 sonu itibar\u0131yla %45,8 oran\u0131nda artarak 9.006.859.000 TL seviyesine ula\u015ft\u0131. Bu k\u00e2rl\u0131l\u0131k sadece bir ba\u015far\u0131 g\u00f6stergesi de\u011fil, ayn\u0131 zamanda bankan\u0131n toplam \u00f6zkaynaklar\u0131n\u0131 33,6 milyar TL seviyesine ta\u015f\u0131yan en \u00f6nemli motorlardan biridir. Bu ba\u015far\u0131da, konsolidasyon kapsam\u0131ndaki <b>Kalk\u0131nma Giri\u015fim Sermayesi Portf\u00f6y Y\u00f6netimi A.\u015e.<\/b> ve <b>Kalk\u0131nma Yat\u0131r\u0131m Varl\u0131k Kiralama A.\u015e.<\/b> gibi ba\u011fl\u0131 ortakl\u0131klar\u0131n sergiledi\u011fi performans\u0131n da pay\u0131 b\u00fcy\u00fckt\u00fcr.<\/p>\n<p><b>Sermaye G\u00fcc\u00fcnde &#8220;Kaya&#8221; Gibi Bir Duru\u015f: %21,74<\/b><\/p>\n<p>Finansal tablolardaki en g\u00fcven verici verilerden biri, bankan\u0131n Sermaye Yeterlili\u011fi Standart Oran\u0131\u2019ndaki (SYR) dramatik y\u00fckseli\u015ftir. 2024 y\u0131l\u0131nda %17,98 olan bu oran, 2025 sonunda %21,74\u2019e y\u00fckseldi. Ancak bir analist g\u00f6z\u00fcyle bak\u0131ld\u0131\u011f\u0131nda, bu art\u0131\u015f\u0131n sadece k\u00e2r birikimiyle a\u00e7\u0131klanamayaca\u011f\u0131 g\u00f6r\u00fclmektedir. \u00d6zkaynaklardaki bu s\u0131\u00e7raman\u0131n arkas\u0131ndaki as\u0131l g\u00fc\u00e7, 18 Haziran 2025 tarihinde ger\u00e7ekle\u015ftirilen <b>4,5 milyar TL tutar\u0131ndaki nakden sermaye art\u0131r\u0131m\u0131d\u0131r.<\/b> Hazine taraf\u0131ndan yap\u0131lan bu stratejik enjeksiyon, bankan\u0131n &#8220;yak\u0131t tank\u0131n\u0131&#8221; doldurarak 2026 y\u0131l\u0131ndaki kredi geni\u015flemesi i\u00e7in devasa bir kapasite olu\u015fturmu\u015ftur.<\/p>\n<p><b>EY (G\u00fcney Ba\u011f\u0131ms\u0131z Denetim)<\/b> taraf\u0131ndan haz\u0131rlanan ve bankan\u0131n finansal sa\u011fl\u0131\u011f\u0131na &#8220;tam not&#8221; veren ba\u011f\u0131ms\u0131z denet\u00e7i raporunda bu tablo \u015fu \u015fekilde m\u00fch\u00fcrlenmektedir:<\/p>\n<p>&#8220;G\u00f6r\u00fc\u015f\u00fcm\u00fcze g\u00f6re ili\u015fikteki konsolide finansal tablolar, Grup\u2019un 31 Aral\u0131k 2025 tarihi itibar\u0131yla konsolide finansal durumunu&#8230; &#8216;BDDK Muhasebe ve Finansal Raporlama Mevzuat\u0131\u2019na uygun olarak t\u00fcm \u00f6nemli y\u00f6nleriyle ger\u00e7e\u011fe uygun bir bi\u00e7imde sunmaktad\u0131r.&#8221;<\/p>\n<p><b>Hazine G\u00fcvencesi ve Stratejik K\u00fcresel Fonlama<\/b><\/p>\n<p>TKYB\u2019nin yap\u0131s\u0131ndaki en sars\u0131lmaz unsur, %99,08\u2019lik pay oran\u0131yla T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ait olan kamusal sahiplik yap\u0131s\u0131d\u0131r. Bu yap\u0131, bankan\u0131n uluslararas\u0131 finans koridorlar\u0131nda en \u00fcst d\u00fczeyde g\u00fcven bulmas\u0131n\u0131 sa\u011flamaktad\u0131r. Bu k\u00fcresel g\u00fcven endeksi sayesinde TKYB; D\u00fcnya Bankas\u0131, \u0130slam Kalk\u0131nma Bankas\u0131, Alman Kalk\u0131nma Bankas\u0131 (KfW), Avrupa Yat\u0131r\u0131m Bankas\u0131, Japon Uluslararas\u0131 \u0130\u015fbirli\u011fi Bankas\u0131, <b>OPEC Uluslararas\u0131 Kalk\u0131nma Fonu<\/b> ve <b>Frans\u0131z Kalk\u0131nma Ajans\u0131 (AFD)<\/b> gibi dev kurulu\u015flardan uygun maliyetli ve uzun vadeli fon sa\u011flama yetene\u011fini korumaktad\u0131r. Sa\u011flanan bu kaynaklar, do\u011frudan T\u00fcrkiye\u2019nin reel sekt\u00f6r\u00fcne bir &#8220;kalk\u0131nma kald\u0131rac\u0131&#8221; olarak aktar\u0131lmaktad\u0131r.<\/p>\n<p><b>G\u00f6r\u00fcnmez Risklerin Y\u00f6netimi: Vasicek Modeli ve TFRS 9<\/b><\/p>\n<p>Bankan\u0131n 123,7 milyar TL\u2019lik devasa kredi portf\u00f6y\u00fcn\u00fcn y\u00f6netiminde, &#8220;Kilit Denetim Konusu&#8221; olarak belirtilen TFRS 9 modellemesi kritik rol oynamaktad\u0131r. TKYB, beklenen kredi zararlar\u0131n\u0131 hesaplarken sadece ge\u00e7mi\u015f verilere de\u011fil, &#8220;ileriye d\u00f6n\u00fck makroekonomik senaryolara&#8221; odaklanmaktad\u0131r. Teknik derinlikte, Kurumsal-KOB\u0130 ve Finansal Kurumlar portf\u00f6y\u00fc i\u00e7in <b>Vasicek\u2019in tek fakt\u00f6rl\u00fc modeline<\/b> dayanan bir yakla\u015f\u0131m kullan\u0131lmaktad\u0131r. Bu modellemede, sistemik risk fakt\u00f6r\u00fc olarak <b>GSY\u0130H (GDP) b\u00fcy\u00fcme oran\u0131<\/b> baz al\u0131nmakta; b\u00f6ylece ekonomideki olas\u0131 daralmalar hen\u00fcz ger\u00e7ekle\u015fmeden finansal tablolara ihtiyatl\u0131 bir \u015fekilde yans\u0131t\u0131lmaktad\u0131r. Bu modern risk y\u00f6netimi, bankan\u0131n mali b\u00fcnyesini \u00f6ng\u00f6r\u00fclemez sars\u0131nt\u0131lara kar\u015f\u0131 tam korumal\u0131 hale getirmektedir.<\/p>\n<p><b>Kurumsal D\u00f6n\u00fc\u015f\u00fcm ve Liderlik De\u011fi\u015fimi<\/b><\/p>\n<p>2025 y\u0131l\u0131, TKYB i\u00e7in sadece rakamsal de\u011fil, organizasyonel bir b\u00fcy\u00fcme y\u0131l\u0131 olmu\u015ftur. 2024 sonunda 360 olan \u00e7al\u0131\u015fan say\u0131s\u0131, operasyonel hacimdeki art\u0131\u015fla uyumlu olarak 414 ki\u015fiye y\u00fckselmi\u015ftir. Kurumsal yap\u0131da dikkat \u00e7eken bir di\u011fer stratejik hamle ise Temmuz 2025 itibar\u0131yla Kurumsal Bankac\u0131l\u0131k birimlerinin do\u011frudan Genel M\u00fcd\u00fcr \u0130brahim \u00d6ztop\u2019a ba\u011flanarak karar alma s\u00fcre\u00e7lerinin h\u0131zland\u0131r\u0131lmas\u0131d\u0131r.<\/p>\n<p>Y\u00f6netim kat\u0131ndaki en \u00f6nemli geli\u015fme ise, Y\u00f6netim Kurulu Ba\u015fkan\u0131 Dr. Raci Kaya\u2019n\u0131n 6 \u015eubat 2026 itibar\u0131yla g\u00f6revinden ayr\u0131lmas\u0131d\u0131r. 22 Nisan 2025\u2019teki Ola\u011fan Genel Kurul ile ba\u015flayan de\u011fi\u015fim r\u00fczgar\u0131, bu istifa ile 2026 stratejik d\u00f6ng\u00fcs\u00fc \u00f6ncesinde yeni bir liderlik d\u00f6nemine kap\u0131 aralamaktad\u0131r. Ancak bankan\u0131n sahip oldu\u011fu g\u00fc\u00e7l\u00fc kurumsal haf\u0131za ve teknik altyap\u0131, bu ge\u00e7i\u015f s\u00fcrecinin istikrar\u0131 etkilemeyece\u011fine dair g\u00fc\u00e7l\u00fc sinyaller vermektedir.<\/p>\n<p><b>Sonu\u00e7: 2026 ve \u00d6tesine Bak\u0131\u015f<\/b><\/p>\n<p>TKYB\u2019nin 2025 y\u0131l\u0131 finansal \u00f6zeti; k\u00e2r art\u0131\u015f\u0131, nakdi sermaye deste\u011fiyle g\u00fc\u00e7lenen \u00f6zkaynaklar ve sofistike risk y\u00f6netimiyle \u00f6r\u00fclm\u00fc\u015f bir ba\u015far\u0131 hikayesidir. Banka, 21,74\u2019l\u00fck sermaye yeterlilik oran\u0131yla art\u0131k sadece mevcut projeleri y\u00f6netmekle kalmay\u0131p, T\u00fcrkiye\u2019nin gelecek on y\u0131l\u0131n\u0131 \u015fekillendirecek b\u00fcy\u00fck \u00f6l\u00e7ekli yat\u0131r\u0131mlar\u0131 s\u0131rtlayacak g\u00fcce ula\u015fm\u0131\u015ft\u0131r.<\/p>\n<p>Finansal olarak bu kadar g\u00fc\u00e7l\u00fc bir kalk\u0131nma bankas\u0131, 2026&#8217;da T\u00fcrkiye&#8217;nin s\u00fcrd\u00fcr\u00fclebilir enerji ve y\u00fcksek teknoloji hamlelerinde nas\u0131l bir kald\u0131ra\u00e7 etkisi yaratacak? Mevcut veriler, TKYB\u2019nin bu yolculukta sadece bir finans\u00f6r de\u011fil, ekonominin en stratejik oyun kurucular\u0131ndan biri olmaya devam edece\u011fini g\u00f6steriyor.<\/p>\n<p>&nbsp;<\/p>\n<h1><span style=\"color: #0000ff;\">T\u00fcrkiye Kalk\u0131nma ve Yat\u0131r\u0131m Bankas\u0131 (TKYB) 2025 Y\u0131l\u0131 Konsolide Finansal Raporu Brifing Notu<\/span><\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Bu brifing notu, T\u00fcrkiye Kalk\u0131nma ve Yat\u0131r\u0131m Bankas\u0131 A.\u015e.\u2019nin (TKYB) 31 Aral\u0131k 2025 tarihi itibar\u0131yla sona eren hesap d\u00f6nemine ait konsolide finansal tablolar\u0131n\u0131, ba\u011f\u0131ms\u0131z denetim raporunu ve \u00f6nemli operasyonel verilerini sentezlemektedir. Banka, 2025 y\u0131l\u0131nda finansal hacmini ve karl\u0131l\u0131\u011f\u0131n\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131rm\u0131\u015ft\u0131r. 2025 sonu itibar\u0131yla net d\u00f6nem kar\u0131 9 milyar TL&#8217;ye ula\u015fm\u0131\u015f, toplam varl\u0131klar ise bir \u00f6nceki y\u0131la g\u00f6re %33&#8217;\u00fcn \u00fczerinde artarak 204,5 milyar TL seviyesine \u00e7\u0131km\u0131\u015ft\u0131r. Ba\u011f\u0131ms\u0131z denet\u00e7i (G\u00fcney Ba\u011f\u0131ms\u0131z Denetim\/EY), bankan\u0131n finansal tablolar\u0131n\u0131n &#8220;ger\u00e7e\u011fe uygun bir bi\u00e7imde sunuldu\u011fu&#8221; y\u00f6n\u00fcnde olumlu g\u00f6r\u00fc\u015f bildirmi\u015ftir. Denetim s\u00fcrecinde \u00f6zellikle TFRS 9 kapsam\u0131nda beklenen kredi zararlar\u0131n\u0131n hesaplanmas\u0131 &#8220;Kilit Denetim Konusu&#8221; olarak \u00f6ne \u00e7\u0131km\u0131\u015ft\u0131r. Sermaye yeterlili\u011fi oran\u0131 %21,74 ile yasal limitlerin olduk\u00e7a \u00fczerinde kalarak g\u00fc\u00e7l\u00fc bir mali b\u00fcnyeye i\u015faret etmektedir.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>1. Finansal Performans ve Operasyonel Hacim<\/h2>\n<p>Grup\u2019un finansal g\u00f6stergeleri, 2024 y\u0131l\u0131na k\u0131yasla t\u00fcm ana kalemlerde belirgin bir b\u00fcy\u00fcme kaydetmi\u015ftir.<\/p>\n<h3>Ana Finansal G\u00f6stergeler (Bin TL)<\/h3>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Kalem<\/td>\n<td>31 Aral\u0131k 2025<\/td>\n<td>31 Aral\u0131k 2024<\/td>\n<td>De\u011fi\u015fim (%)<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam Varl\u0131klar<\/b><\/td>\n<td>204.523.049<\/td>\n<td>153.594.469<\/td>\n<td>~%33,1<\/td>\n<\/tr>\n<tr>\n<td><b>Krediler (Net)<\/b><\/td>\n<td>123.748.857<\/td>\n<td>94.812.835<\/td>\n<td>~%30,5<\/td>\n<\/tr>\n<tr>\n<td><b>\u00d6zkaynaklar<\/b><\/td>\n<td>33.630.194<\/td>\n<td>20.005.400<\/td>\n<td>~%68,1<\/td>\n<\/tr>\n<tr>\n<td><b>Net D\u00f6nem Kar\u0131<\/b><\/td>\n<td>9.006.859<\/td>\n<td>6.175.535<\/td>\n<td>~%45,8<\/td>\n<\/tr>\n<tr>\n<td><b>Net Faiz Geliri<\/b><\/td>\n<td>15.604.964<\/td>\n<td>11.281.188<\/td>\n<td>~%38,3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Varl\u0131k ve Y\u00fck\u00fcml\u00fcl\u00fck Yap\u0131s\u0131<\/h3>\n<ul>\n<li><b>Kredi Portf\u00f6y\u00fc:<\/b> Bankan\u0131n en b\u00fcy\u00fck aktif kalemini 123,7 milyar TL ile krediler olu\u015fturmaktad\u0131r. Kredilerin yakla\u015f\u0131k 99,6 milyar TL&#8217;si yabanc\u0131 para (YP) cinsindendir.<\/li>\n<li><b>Fonlama Kaynaklar\u0131:<\/b> Al\u0131nan krediler 139,9 milyar TL ile en b\u00fcy\u00fck y\u00fck\u00fcml\u00fcl\u00fck kalemidir. Bu fonlar a\u011f\u0131rl\u0131kl\u0131 olarak D\u00fcnya Bankas\u0131, Avrupa Yat\u0131r\u0131m Bankas\u0131 ve \u0130slam Kalk\u0131nma Bankas\u0131 gibi uluslararas\u0131 kurulu\u015flardan temin edilmi\u015ftir.<\/li>\n<li><b>Personel Say\u0131s\u0131:<\/b> Grup&#8217;un \u00e7al\u0131\u015fan say\u0131s\u0131 2024&#8217;te 360 iken, 2025 sonunda 414&#8217;e y\u00fckselmi\u015ftir.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>2. Sermaye Yeterlili\u011fi ve Risk Y\u00f6netimi<\/h2>\n<p>Banka, sermaye taban\u0131n\u0131 g\u00fc\u00e7lendirerek risk kar\u015f\u0131lama kapasitesini art\u0131rm\u0131\u015ft\u0131r.<\/p>\n<ul>\n<li><b>Sermaye Yeterlilik Oran\u0131 (SYO):<\/b> 2024 y\u0131l\u0131nda %17,98 olan konsolide SYO, 2025 sonunda <b>%21,74<\/b>&#8216;e y\u00fckselmi\u015ftir.<\/li>\n<li><b>\u00c7ekirdek Sermaye Oran\u0131:<\/b> %18,63 olarak ger\u00e7ekle\u015fmi\u015ftir.<\/li>\n<li><b>\u00d6denmi\u015f Sermaye Art\u0131\u015f\u0131:<\/b> Bankan\u0131n \u00e7\u0131kar\u0131lm\u0131\u015f sermayesi 2025 y\u0131l\u0131 i\u00e7erisinde 5,5 milyar TL&#8217;den 10 milyar TL&#8217;ye \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li><b>Risk A\u011f\u0131rl\u0131kl\u0131 Tutarlar:<\/b> Toplam risk a\u011f\u0131rl\u0131kl\u0131 tutar 177,7 milyar TL olarak hesaplanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>3. Ba\u011f\u0131ms\u0131z Denetim ve Kilit Denetim Konular\u0131<\/h2>\n<p>Ba\u011f\u0131ms\u0131z denetim, G\u00fcney Ba\u011f\u0131ms\u0131z Denetim ve SMMM A.\u015e. (Ernst &amp; Young Global Limited \u00fcyesi) taraf\u0131ndan y\u00fcr\u00fct\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<h3>Kilit Denetim Konusu: TFRS 9 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131klar\u0131<\/h3>\n<p>Denet\u00e7i, finansal varl\u0131klara ili\u015fkin de\u011fer d\u00fc\u015f\u00fc\u015f kar\u015f\u0131l\u0131klar\u0131n\u0131n finansal tablolardaki en kritik alan oldu\u011funu belirtmi\u015ftir. Bu durumun gerek\u00e7eleri \u015funlard\u0131r:<\/p>\n<ul>\n<li>Bilan\u00e7o i\u00e7i ve d\u0131\u015f\u0131 finansal varl\u0131klar\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fc ve \u00f6nemi.<\/li>\n<li>TFRS 9 uygulamalar\u0131n\u0131n karma\u015f\u0131kl\u0131\u011f\u0131.<\/li>\n<li>Y\u00f6netimin kredi riskindeki art\u0131\u015f, temerr\u00fct tan\u0131m\u0131 ve makroekonomik de\u011fi\u015fkenler konusundaki tahmin ve yarg\u0131lar\u0131n\u0131n a\u011f\u0131rl\u0131\u011f\u0131.<\/li>\n<\/ul>\n<h3>Denetim G\u00f6r\u00fc\u015f\u00fc<\/h3>\n<p>Ba\u011f\u0131ms\u0131z denet\u00e7i, mali tablolar\u0131n t\u00fcm \u00f6nemli y\u00f6nleriyle &#8220;BDDK Muhasebe ve Finansal Raporlama Mevzuat\u0131&#8221;na uygun ve ger\u00e7e\u011fe uygun bir bi\u00e7imde sunuldu\u011fu g\u00f6r\u00fc\u015f\u00fcne varm\u0131\u015ft\u0131r.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>4. Kurumsal Yap\u0131 ve Y\u00f6netim<\/h2>\n<p>TKYB, T\u00fcrkiye&#8217;nin kalk\u0131nma hedefleri do\u011frultusunda s\u00fcrd\u00fcr\u00fclebilir b\u00fcy\u00fcmeye y\u00f6nelik projeleri destekleyen bir kalk\u0131nma ve yat\u0131r\u0131m bankas\u0131d\u0131r.<\/p>\n<ul>\n<li><b>Sermaye Yap\u0131s\u0131:<\/b> Bankan\u0131n %99,08\u2019i T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na aittir. Geri kalan %0,92&#8217;lik k\u0131s\u0131m Borsa \u0130stanbul&#8217;da i\u015flem g\u00f6rmektedir.<\/li>\n<li><b>Y\u00f6netim De\u011fi\u015fiklikleri:<\/b>\n<ul>\n<li>Y\u00f6netim Kurulu Ba\u015fkan\u0131 Dr. Raci Kaya, 6 \u015eubat 2026 tarihinde g\u00f6revinden istifa ederek ayr\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Genel M\u00fcd\u00fcrl\u00fck g\u00f6revini \u0130brahim H. \u00d6ztop y\u00fcr\u00fctmektedir.<\/li>\n<\/ul>\n<\/li>\n<li><b>Konsolidasyon Kapsam\u0131:<\/b> Bankan\u0131n %100 i\u015ftirakleri olan <i>Kalk\u0131nma Giri\u015fim Sermayesi Portf\u00f6y Y\u00f6netimi A.\u015e.<\/i> ve <i>Kalk\u0131nma Yat\u0131r\u0131m Varl\u0131k Kiralama A.\u015e.<\/i> tam konsolidasyon y\u00f6ntemiyle tablolara dahil edilmi\u015ftir.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>5. Muhasebe Politikalar\u0131 ve D\u00fczenlemeler<\/h2>\n<h3>Enflasyon Muhasebesi (TMS 29)<\/h3>\n<p>BDDK&#8217;n\u0131n 18 Aral\u0131k 2025 tarihli karar\u0131 uyar\u0131nca, bankalar\u0131n 2025 y\u0131l\u0131 finansal tablolar\u0131nda <b>TMS 29 kapsam\u0131nda enflasyon d\u00fczeltmesi uygulanmam\u0131\u015ft\u0131r.<\/b> Bu durum, raporlanan rakamlar\u0131n tarihi maliyetler \u00fczerinden sunuldu\u011fu anlam\u0131na gelmektedir.<\/p>\n<h3>Vergi Uygulamalar\u0131<\/h3>\n<ul>\n<li>Banka, kurum kazan\u00e7lar\u0131 \u00fczerinden <b>%30<\/b> oran\u0131nda kurumlar vergisine tabidir.<\/li>\n<li>Ertelenmi\u015f vergi varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fckleri de bu oran \u00fczerinden hesaplanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>6. \u00d6nemli Al\u0131nt\u0131lar ve Kararlar<\/h2>\n<p>&#8220;G\u00f6r\u00fc\u015f\u00fcm\u00fcze g\u00f6re ili\u015fikteki konsolide finansal tablolar, Grup\u2019un 31 Aral\u0131k 2025 tarihi itibar\u0131yla konsolide finansal durumunu&#8230; t\u00fcm \u00f6nemli y\u00f6nleriyle ger\u00e7e\u011fe uygun bir bi\u00e7imde sunmaktad\u0131r.&#8221; \u2014 <b>Ba\u011f\u0131ms\u0131z Denet\u00e7i Raporu<\/b><\/p>\n<p>&#8220;Banka, kurucusu oldu\u011fu T\u00fcrkiye Kalk\u0131nma Fonu\u2019nda sahip oldu\u011fu paylar nedeniyle 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu ve ilgili mevzuatta yer alan Konsolide Denetim ve Konsolide Finansal Raporlama ile ilgili h\u00fck\u00fcmlere tabi de\u011fildir.&#8221; \u2014 <b>B\u00f6l\u00fcm I, Not VI<\/b><\/p>\n<p>&#8220;Bankan\u0131n 2025 y\u0131l\u0131 net d\u00f6nem kar\u0131 9.006.859 Bin TL olarak ger\u00e7ekle\u015fmi\u015f olup, bir \u00f6nceki y\u0131l\u0131n (6.175.535 Bin TL) %45,8 \u00fczerindedir.&#8221; \u2014 <b>Konsolide Kar veya Zarar Tablosu Analizi<\/b><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p><i>Bu belge, T\u00fcrkiye Kalk\u0131nma ve Yat\u0131r\u0131m Bankas\u0131 A.\u015e.&#8217;nin 31 Aral\u0131k 2025 tarihli resmi finansal raporu ve dipnotlar\u0131 esas al\u0131narak haz\u0131rlanm\u0131\u015ft\u0131r.<\/i><\/p>\n<button class=\"simplefavorite-button\" data-postid=\"1006\" data-siteid=\"1\" data-groupid=\"1\" data-favoritecount=\"0\" style=\"\">Favorile <i class=<\/button>","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye Kalk\u0131nma ve Yat\u0131r\u0131m Bankas\u0131&#8217;ndan 2025 Y\u0131l\u0131nda G\u00fc\u00e7l\u00fc B\u00fcy\u00fcme ve 9 Milyar TL K\u00e2r<br \/>\nT\u00fcrkiye Kalk\u0131nma ve Yat\u0131r\u0131m Bankas\u0131 (TKYB), 2025 y\u0131l\u0131 konsolide finansal sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131klad\u0131. Banka, net k\u00e2r\u0131n\u0131 bir \u00f6nceki y\u0131la g\u00f6re %45&#8217;in \u00fczerinde art\u0131rarak 9 milyar TL seviyesine ta\u015f\u0131d\u0131. Toplam varl\u0131klar\u0131n\u0131 204,5 milyar TL&#8217;ye ula\u015ft\u0131ran TKYB, sermaye art\u0131r\u0131m\u0131 sonras\u0131 %21,74 seviyesine y\u00fckselen g\u00fc\u00e7l\u00fc sermaye yeterlilik oran\u0131yla s\u00fcrd\u00fcr\u00fclebilir kalk\u0131nmay\u0131 desteklemeye devam ediyor. Fitch Ratings taraf\u0131ndan g\u00f6r\u00fcn\u00fcm\u00fc **&#8221;Pozitif&#8221;**e y\u00fckseltilen banka, 2025 y\u0131l\u0131nda hem operasyonel hem de finansal a\u00e7\u0131dan rekor seviyelere ula\u015ft\u0131.<\/p>\n","protected":false},"author":1,"featured_media":973,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[226],"class_list":["post-1006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilancoanalizi","tag-klnma"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/comments?post=1006"}],"version-history":[{"count":1,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1006\/revisions"}],"predecessor-version":[{"id":1007,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1006\/revisions\/1007"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/973"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=1006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=1006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=1006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}