{"id":1179,"date":"2026-02-16T05:13:37","date_gmt":"2026-02-16T02:13:37","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=1179"},"modified":"2026-02-16T05:32:04","modified_gmt":"2026-02-16T02:32:04","slug":"%f0%9f%94%b4%f0%9f%87%b9%f0%9f%87%b7-albrk-albaraka-turk-katilim-bankasi-2025-12-bilanco-analizi-albaraka-turk-rekor-karinin-arkasindaki-denetci-uyarisi","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/1179","title":{"rendered":"\ud83d\udd34\ud83c\uddf9\ud83c\uddf7 #ALBRK | Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 2025\/12 Bilan\u00e7o Analizi &#8211; Albaraka T\u00fcrk Rekor K\u00e2r\u0131n\u0131n Arkas\u0131ndaki Denet\u00e7i Uyar\u0131s\u0131"},"content":{"rendered":"<p><iframe loading=\"lazy\" src=\"https:\/\/creators.spotify.com\/pod\/profile\/market-risk-tr\/embed\/episodes\/ALBRK--Albaraka-Trk-Katlm-Bankas-202512-Bilano-Analizi---Albaraka-Trk-Rekor-Krnn-Arkasndaki-Deneti-Uyars-e3f54fj\/a-acfo7df\" width=\"400px\" height=\"102px\" frameborder=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<h3>2025 Finansal Raporlar\u0131ndan \u00d6nemli Ba\u015fl\u0131klar<\/h3>\n<p>\u2022 Net D\u00f6nem K\u00e2r\u0131: Banka, 2025 y\u0131l\u0131nda net d\u00f6nem k\u00e2r\u0131n\u0131 bir \u00f6nceki y\u0131la g\u00f6re yakla\u015f\u0131k \u00fc\u00e7 kat\u0131na \u00e7\u0131kararak 15.017.440 bin TL seviyesine ula\u015ft\u0131rm\u0131\u015ft\u0131r.<br \/>\n\u2022 Toplam Aktifler: Grubun toplam aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc 470.998.700 bin TL&#8217;ye ula\u015farak g\u00fc\u00e7l\u00fc bir b\u00fcy\u00fcme sergilemi\u015ftir.<br \/>\n\u2022 Sermaye Yeterlilik Oran\u0131: Bankan\u0131n sermaye yeterlili\u011fi standart oran\u0131 %21,24 olarak ger\u00e7ekle\u015fmi\u015ftir. Bu oran, yasal asgari s\u0131n\u0131r\u0131n olduk\u00e7a \u00fczerindedir ve bir \u00f6nceki y\u0131l\u0131n %19,82&#8217;lik oran\u0131na g\u00f6re iyile\u015fme g\u00f6stermi\u015ftir.<br \/>\n\u2022 Toplanan Fonlar: Kat\u0131lma hesaplar\u0131 ve \u00f6zel cari hesaplar arac\u0131l\u0131\u011f\u0131yla toplanan fonlar toplamda 278.038.911 bin TL&#8217;ye y\u00fckselmi\u015ftir.<br \/>\n\u2022 Kulland\u0131r\u0131lan Fonlar (Krediler): Net nakdi krediler 208.683.564 bin TL olarak kaydedilmi\u015ftir.<br \/>\n\u2022 \u015eube ve Personel A\u011f\u0131: Albaraka T\u00fcrk, 2025 sonu itibar\u0131yla yurt i\u00e7inde 223, yurt d\u0131\u015f\u0131nda ise 2 \u015fube olmak \u00fczere toplam 225 \u015fube ve 2.858 personel ile hizmet vermeye devam etmektedir.<br \/>\n\u2022 Ba\u011f\u0131ms\u0131z Denet\u00e7i G\u00f6r\u00fc\u015f\u00fc: PwC taraf\u0131ndan haz\u0131rlanan raporda, ge\u00e7mi\u015f y\u0131llarda ayr\u0131lan serbest kar\u015f\u0131l\u0131klar\u0131n iptali ve yeni ayr\u0131lan kar\u015f\u0131l\u0131klar nedeniyle &#8220;S\u0131n\u0131rl\u0131 Olumlu G\u00f6r\u00fc\u015f&#8221; bildirilmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<figure style=\"width: 2752px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium\" src=\"https:\/\/pbs.twimg.com\/media\/HBPvGIrWUAAtvhc?format=jpg&amp;name=4096x4096\" alt=\"ALBRK | Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 2025\/12 Bilan\u00e7o Analizi\" width=\"2752\" height=\"1536\" \/><figcaption class=\"wp-caption-text\">ALBRK | Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 2025\/12 Bilan\u00e7o Analizi<\/figcaption><\/figure>\n<hr \/>\n<p>&nbsp;<\/p>\n<h1>Albaraka T\u00fcrk\u2019\u00fcn 2025 Finansal Karnesi: 15 Milyar TL K\u00e2r ve &#8220;S\u0131n\u0131rl\u0131 Olumlu&#8221; G\u00f6r\u00fc\u015f\u00fcn Perde Arkas\u0131<\/h1>\n<p>Finansal raporlar, ilk bak\u0131\u015fta sadece u\u00e7suz bucaks\u0131z rakamlar ve karma\u015f\u0131k tablolar y\u0131\u011f\u0131n\u0131 gibi g\u00f6r\u00fcnebilir. Ancak profesyonel bir finansal okuryazarl\u0131k, bu say\u0131lar\u0131n sat\u0131r aralar\u0131na gizlenmi\u015f stratejik hamleleri, muhasebe tercihlerini ve ba\u011f\u0131ms\u0131z denet\u00e7ilerin d\u00fc\u015ft\u00fc\u011f\u00fc kritik \u015ferhleri analiz etmeyi gerektirir. Albaraka T\u00fcrk\u2019\u00fcn 31 Aral\u0131k 2025 tarihli konsolide finansal raporu, tam da bu t\u00fcrden bir derinlikli incelemeyi hak ediyor. Bankan\u0131n net k\u00e2r\u0131ndaki devasa art\u0131\u015f\u0131n ve ba\u011f\u0131ms\u0131z denet\u00e7i PwC\u2019nin raporuna d\u00fc\u015ft\u00fc\u011f\u00fc &#8220;s\u0131n\u0131rl\u0131 olumlu g\u00f6r\u00fc\u015f&#8221; notunun perde arkas\u0131, 2025 y\u0131l\u0131n\u0131 rakamlar\u0131n \u00f6tesinde bir perspektifle de\u011ferlendirmeyi zorunlu k\u0131l\u0131yor.<\/p>\n<h2>7,3 Milyar TL&#8217;lik Muhasebe Hamlesi ve Teknik K\u00e2rl\u0131l\u0131k S\u0131\u00e7ramas\u0131<\/h2>\n<p>Albaraka T\u00fcrk Grubu, 2025 y\u0131l\u0131nda net d\u00f6nem k\u00e2r\u0131n\u0131 bir \u00f6nceki y\u0131l\u0131n 5,1 Milyar TL seviyesinden 15 Milyar TL (15.017.440 Bin TL) seviyesine y\u00fckselterek dikkat \u00e7ekici bir s\u0131\u00e7rama ger\u00e7ekle\u015ftirmi\u015ftir. Ancak bu \u00fc\u00e7 katl\u0131k art\u0131\u015f\u0131n kayna\u011f\u0131n\u0131 anlamak i\u00e7in gelir tablosundaki teknik detaylara odaklanmak gerekir.<\/p>\n<p>Grup y\u00f6netimi, ge\u00e7mi\u015f y\u0131llarda ihtiyatl\u0131l\u0131k gere\u011fi ayr\u0131lan 7,3 Milyar TL (7.300.000 Bin TL) tutar\u0131ndaki &#8220;serbest kar\u015f\u0131l\u0131\u011f\u0131n&#8221; tamam\u0131n\u0131 2025 y\u0131l\u0131 i\u00e7erisinde iptal ederek gelir kalemine aktarm\u0131\u015ft\u0131r. Ayn\u0131 d\u00f6nemde, 1,85 Milyar TL (1.850.000 Bin TL) tutar\u0131nda yeni bir serbest kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015ft\u0131r. Bu stratejik muhasebe hamlesi, ge\u00e7mi\u015f y\u0131llar\u0131n birikimini cari d\u00f6nemin k\u00e2r\u0131na dahil ederek net sonucu yukar\u0131 ta\u015f\u0131m\u0131\u015ft\u0131r. Ayr\u0131ca, raporun derinliklerinde yer alan 3.044.616 Bin TL tutar\u0131ndaki &#8220;Ertelenmi\u015f Vergi Gelir Etkisi&#8221; de k\u00e2rl\u0131l\u0131k rakam\u0131n\u0131 destekleyen bir di\u011fer \u00f6nemli unsurdur. Dolay\u0131s\u0131yla 15 Milyar TL&#8217;lik k\u00e2r, sadece operasyonel ba\u015far\u0131n\u0131n de\u011fil, ayn\u0131 zamanda kar\u015f\u0131l\u0131k iptalleri ve ertelenmi\u015f vergi varl\u0131klar\u0131ndan gelen teknik etkilerin bir sentezidir.<\/p>\n<h2>PwC\u2019den &#8220;S\u0131n\u0131rl\u0131 Olumlu&#8221; G\u00f6r\u00fc\u015f: Denet\u00e7inin \u015eerhi<\/h2>\n<p>Ba\u011f\u0131ms\u0131z denetim kurulu\u015fu PwC, Albaraka T\u00fcrk\u2019\u00fcn 2025 y\u0131l\u0131 mali tablolar\u0131 i\u00e7in &#8220;S\u0131n\u0131rl\u0131 Olumlu G\u00f6r\u00fc\u015f&#8221; (Qualified Opinion) bildirmi\u015ftir. Denet\u00e7inin bu \u015ferhi d\u00fc\u015fmesinin temel nedeni, BDDK Muhasebe ve Finansal Raporlama Mevzuat\u0131 gereklilikleri d\u0131\u015f\u0131nda yap\u0131lan serbest kar\u015f\u0131l\u0131k i\u015flemleridir. Denet\u00e7i raporu, bu i\u015flemlerin k\u00e2r ve \u00f6zkaynaklar \u00fczerindeki net etkisini \u015fu ifadelerle a\u00e7\u0131klam\u0131\u015ft\u0131r:<\/p>\n<p>&#8220;S\u00f6z konusu ge\u00e7mi\u015f y\u0131llarda ayr\u0131lan serbest kar\u015f\u0131l\u0131k iptal edilmemi\u015f ve cari d\u00f6nemde yeniden serbest kar\u015f\u0131l\u0131k ayr\u0131lmam\u0131\u015f olsayd\u0131, 31 Aral\u0131k 2025 tarihinde sona eren d\u00f6nemde di\u011fer kar\u015f\u0131l\u0131klar 1.850.000 bin TL daha az, net d\u00f6nem k\u00e2r\u0131 ve \u00f6zkaynaklar s\u0131ras\u0131yla 5.450.000 bin TL daha az ve 1.850.000 bin TL daha fazla olacakt\u0131.&#8221;<\/p>\n<p>Bu analitik not, 15 Milyar TL&#8217;lik k\u00e2r\u0131n yakla\u015f\u0131k 5,45 Milyar TL&#8217;lik k\u0131sm\u0131n\u0131n do\u011frudan muhasebe tekniklerinden kaynakland\u0131\u011f\u0131n\u0131 teyit etmektedir. \u00d6zkaynaklar taraf\u0131ndaki 1,85 Milyar TL&#8217;lik potansiyel art\u0131\u015f uyar\u0131s\u0131 ise, cari d\u00f6nemde ayr\u0131lan yeni kar\u015f\u0131l\u0131\u011f\u0131n iptal edilmesi durumunda \u00f6zkaynaklar\u0131n daha y\u00fcksek bir seviyede g\u00f6r\u00fcnece\u011fine i\u015faret etmektedir.<\/p>\n<h2>Enflasyon Muhasebesi Neden Uygulanmad\u0131?<\/h2>\n<p>T\u00fcrkiye ekonomisindeki y\u00fcksek enflasyon s\u00fcrecine ra\u011fmen, Albaraka T\u00fcrk\u2019\u00fcn 2025 y\u0131l\u0131 tablolar\u0131nda TMS 29 (Y\u00fcksek Enflasyonlu Ekonomilerde Finansal Raporlama) standard\u0131 uygulanmam\u0131\u015ft\u0131r. Bu durum, BDDK&#8217;n\u0131n d\u00fczenleme takvimindeki de\u011fi\u015fikliklerden kaynaklanmaktad\u0131r.<\/p>\n<p>BDDK&#8217;n\u0131n 11 Ocak 2024 tarihli 10825 say\u0131l\u0131 karar\u0131 ile ba\u015flang\u0131\u00e7ta 2025 y\u0131l\u0131nda enflasyon muhasebesine ge\u00e7ilmesi planlanm\u0131\u015f olsa da, 5 Aral\u0131k 2024 tarihli 11021 say\u0131l\u0131 karar ile bu uygulama 2025 y\u0131l\u0131 i\u00e7in de ertelenmi\u015ftir. Sonu\u00e7 olarak finansal tablolar &#8220;tarihi maliyet&#8221; esasl\u0131 kalm\u0131\u015ft\u0131r. Bu da varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerin paran\u0131n cari sat\u0131n alma g\u00fcc\u00fcne g\u00f6re d\u00fczeltilmedi\u011fi, k\u00e2r rakam\u0131n\u0131n ise reel b\u00fcy\u00fcmeden ziyade nominal de\u011ferleri yans\u0131tt\u0131\u011f\u0131 anlam\u0131na gelmektedir.<\/p>\n<h2>Kredi Riski ve Makroekonomik Modeller: Temkinli Beklentiler<\/h2>\n<p>Bankan\u0131n 236,8 Milyar TL\u2019lik kredi hacmine kar\u015f\u0131l\u0131k ay\u0131rd\u0131\u011f\u0131 6.057.750 Bin TL tutar\u0131ndaki beklenen kredi zarar kar\u015f\u0131l\u0131\u011f\u0131, raporun &#8220;Kilit Denetim Konusu&#8221; olarak \u00f6ne \u00e7\u0131kmaktad\u0131r. Banka, risk modellerinde Dolar kurunun y\u0131ll\u0131k de\u011fi\u015fimi, \u00dcFE verileri, konut fiyat endeksi ve reel ayl\u0131k faiz de\u011fi\u015fimlerini kullanmaktad\u0131r.<\/p>\n<p>Modellemede dikkat \u00e7eken en \u00f6nemli unsur, bankan\u0131n &#8220;\u0130yi Durum Senaryosu&#8221;nu tamamen kald\u0131rm\u0131\u015f olmas\u0131d\u0131r. Kar\u015f\u0131l\u0131k hesaplamalar\u0131nda %80 a\u011f\u0131rl\u0131\u011f\u0131n &#8220;Baz Senaryo&#8221;ya, %20 a\u011f\u0131rl\u0131\u011f\u0131n ise &#8220;K\u00f6t\u00fc Durum Senaryosu&#8221;na verilmesi, y\u00f6netimin makroekonomik g\u00f6r\u00fcn\u00fcmde a\u015f\u0131r\u0131 iyimserlikten ka\u00e7\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6stermektedir. Bu &#8220;ihtiyat \u00f6ncelikli&#8221; yakla\u015f\u0131m, operasyonel kredi i\u015ftah\u0131n\u0131n mevcut ekonomik volitilitelere g\u00f6re \u015fekillendirildi\u011finin bir kan\u0131t\u0131d\u0131r.<\/p>\n<h2>De\u011fi\u015fen Vergi D\u00fczeni ve &#8220;Asgari Kurumlar Vergisi&#8221;<\/h2>\n<p>Bankac\u0131l\u0131k sekt\u00f6r\u00fc i\u00e7in 2025 y\u0131l\u0131, vergi y\u00fck\u00fcn\u00fcn artt\u0131\u011f\u0131 bir d\u00f6nemdir. Kurumlar vergisi oran\u0131n\u0131n %30&#8217;da sabitlenmesinin yan\u0131 s\u0131ra, 7524 say\u0131l\u0131 kanunla getirilen &#8220;Yurti\u00e7i Asgari Kurumlar Vergisi&#8221; d\u00fczenlemesi devreye girmi\u015ftir. Buna g\u00f6re \u00f6denecek vergi, indirim ve istisnalar \u00f6ncesi kazanc\u0131n %10\u2019undan az olamamaktad\u0131r. Bankan\u0131n net k\u00e2r marj\u0131, \u00f6n\u00fcm\u00fczdeki d\u00f6nemlerde bu yeni vergi d\u00fczenlemesinin getirece\u011fi ek maliyetlerin bask\u0131s\u0131n\u0131 hissetmeye devam edecektir.<\/p>\n<h2>Sonu\u00e7: 2026\u2019ya Bak\u0131\u015f ve D\u00fc\u015f\u00fcnd\u00fcren Soru<\/h2>\n<p>Albaraka T\u00fcrk\u2019\u00fcn 2025 y\u0131l\u0131 finansal sonu\u00e7lar\u0131, ka\u011f\u0131t \u00fczerinde 15 Milyar TL&#8217;lik bir zirveye i\u015faret etse de, bu k\u00e2r\u0131n kompozisyonu operasyonel geni\u015flemeden ziyade teknik d\u00fczenlemelerle \u00f6r\u00fcl\u00fcd\u00fcr. Bankan\u0131n \u015fube say\u0131s\u0131 223 ile sabit kal\u0131rken, personel say\u0131s\u0131n\u0131n 2.800\u2019den 2.858\u2019e (yaln\u0131zca %2 oran\u0131nda) y\u00fckselmesi, k\u00e2rda ya\u015fanan %200\u2019l\u00fck art\u0131\u015f\u0131n operasyonel hacim b\u00fcy\u00fcmesinden neredeyse tamamen koptu\u011funu kan\u0131tlamaktad\u0131r.<\/p>\n<p>PwC\u2019nin &#8220;S\u0131n\u0131rl\u0131 Olumlu&#8221; g\u00f6r\u00fc\u015f\u00fc ve ertelenmi\u015f vergi gelirlerinin k\u00e2ra olan 3 Milyar TL \u00fczerindeki katk\u0131s\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, 2026 y\u0131l\u0131 i\u00e7in kritik soru \u015fudur: <b>Muhasebe teknikleri, kar\u015f\u0131l\u0131k iptalleri ve vergi varl\u0131klar\u0131 ile desteklenen bu y\u00fcksek k\u00e2rl\u0131l\u0131k performans\u0131, bankan\u0131n temel bankac\u0131l\u0131k faaliyetlerinde s\u00fcrd\u00fcr\u00fclebilir bir g\u00fcc\u00fcn habercisi mi, yoksa konjonkt\u00fcrel muhasebe tercihlerinin bir sonucu mu?<\/b><\/p>\n<h1><span style=\"color: #0000ff;\">Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 31 Aral\u0131k 2025 D\u00f6nemi Konsolide Finansal Raporu Brifing Notu<\/span><\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Bu brifing belgesi, Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 A.\u015e. ve ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n (Grup) 31 Aral\u0131k 2025 tarihinde sona eren hesap d\u00f6nemine ait ba\u011f\u0131ms\u0131z denetim raporu ve konsolide finansal tablolar\u0131n\u0131n kapsaml\u0131 bir sentezini sunmaktad\u0131r.<\/p>\n<p><b>Kritik \u00c7\u0131kar\u0131mlar:<\/b><\/p>\n<ul>\n<li><b>S\u0131n\u0131rl\u0131 Olumlu G\u00f6r\u00fc\u015f:<\/b> Ba\u011f\u0131ms\u0131z denet\u00e7i PwC, serbest kar\u015f\u0131l\u0131klar\u0131n muhasebele\u015ftirilme y\u00f6ntemi nedeniyle finansal tablolar hakk\u0131nda &#8220;S\u0131n\u0131rl\u0131 Olumlu G\u00f6r\u00fc\u015f&#8221; (\u015eerhli G\u00f6r\u00fc\u015f) bildirmi\u015ftir.<\/li>\n<li><b>K\u00e2r Art\u0131\u015f\u0131:<\/b> Grup, 2024 y\u0131l\u0131ndaki 5,16 milyar TL&#8217;lik net k\u00e2r\u0131n\u0131, 2025 y\u0131l\u0131nda 15,02 milyar TL seviyesine y\u00fckseltmi\u015ftir.<\/li>\n<li><b>Varl\u0131k B\u00fcy\u00fcmesi:<\/b> Toplam aktifler bir \u00f6nceki y\u0131la g\u00f6re %51 oran\u0131nda b\u00fcy\u00fcyerek 311,9 milyar TL&#8217;den 471 milyar TL&#8217;ye ula\u015fm\u0131\u015ft\u0131r.<\/li>\n<li><b>Kar\u015f\u0131l\u0131k Politikas\u0131 De\u011fi\u015fikli\u011fi:<\/b> D\u00f6nem i\u00e7inde ge\u00e7mi\u015f y\u0131llarda ayr\u0131lan 7,3 milyar TL tutar\u0131ndaki serbest kar\u015f\u0131l\u0131\u011f\u0131n tamam\u0131 iptal edilerek gelir yaz\u0131lm\u0131\u015f, yerine 1,85 milyar TL tutar\u0131nda yeni serbest kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li><b>Enflasyon Muhasebesi:<\/b> BDDK kararlar\u0131 do\u011frultusunda, y\u00fcksek enflasyon ko\u015fullar\u0131na ra\u011fmen 2025 y\u0131l\u0131 finansal tablolar\u0131nda TMS 29 kapsam\u0131nda enflasyon d\u00fczeltmesi uygulanmam\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>Ba\u011f\u0131ms\u0131z Denetim ve G\u00f6r\u00fc\u015f Analizi<\/h2>\n<p>PwC Ba\u011f\u0131ms\u0131z Denetim ve Serbest Muhasebeci Mali M\u00fc\u015favirlik A.\u015e. taraf\u0131ndan y\u00fcr\u00fct\u00fclen denetim sonucunda sunulan rapor, bankan\u0131n finansal sa\u011fl\u0131\u011f\u0131 ve raporlama standartlar\u0131na uyumu hakk\u0131nda kritik bilgiler i\u00e7ermektedir.<\/p>\n<h3>1. S\u0131n\u0131rl\u0131 Olumlu G\u00f6r\u00fc\u015f\u00fcn Dayana\u011f\u0131<\/h3>\n<p>Denet\u00e7i, banka y\u00f6netimi taraf\u0131ndan ger\u00e7ekle\u015ftirilen serbest kar\u015f\u0131l\u0131k i\u015flemlerine \u015ferh koymu\u015ftur:<\/p>\n<ul>\n<li><b>\u0130\u015flem:<\/b> Ge\u00e7mi\u015f y\u0131llarda BDDK mevzuat\u0131 d\u0131\u015f\u0131nda ayr\u0131lan <b>7.300.000 bin TL<\/b> serbest kar\u015f\u0131l\u0131k cari d\u00f6nemde iptal edilerek gelir olarak kaydedilmi\u015ftir. Ayn\u0131 d\u00f6nemde <b>1.850.000 bin TL<\/b> tutar\u0131nda yeniden serbest kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li><b>Etki:<\/b> E\u011fer bu i\u015flemler yap\u0131lmasayd\u0131; 31 Aral\u0131k 2025 d\u00f6neminde net k\u00e2r ve \u00f6zkaynaklar <b>5.450.000 bin TL<\/b> daha az, di\u011fer kar\u015f\u0131l\u0131klar ise <b>1.850.000 bin TL<\/b> daha az olacakt\u0131.<\/li>\n<\/ul>\n<h3>2. Kilit Denetim Konusu: Beklenen Kredi Zarar Kar\u015f\u0131l\u0131klar\u0131<\/h3>\n<p>Kredilerin aktifteki b\u00fcy\u00fck pay\u0131 ve kar\u015f\u0131l\u0131k hesaplamalar\u0131n\u0131n karma\u015f\u0131k modeller i\u00e7ermesi nedeniyle, &#8220;Beklenen Kredi Zarar Kar\u015f\u0131l\u0131\u011f\u0131&#8221; kilit denetim konusu olarak belirlenmi\u015ftir.<\/p>\n<ul>\n<li><b>Kredi Hacmi:<\/b> Toplam <b>236.815.569 bin TL<\/b> krediler ve alacaklar mevcuttur.<\/li>\n<li><b>Ayr\u0131lan Kar\u015f\u0131l\u0131k:<\/b> Toplam <b>6.057.750 bin TL<\/b> de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 tesis edilmi\u015ftir.<\/li>\n<li><b>Y\u00f6ntem:<\/b> Kar\u015f\u0131l\u0131klar TFRS 9 \u00e7er\u00e7evesinde; ge\u00e7mi\u015f kay\u0131plar, mevcut ko\u015fullar ve makroekonomik tahminler (dolar kuru, \u00dcFE, konut fiyat endeksi vb.) kullan\u0131larak 3 a\u015famal\u0131 bir modelle hesaplanmaktad\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>Finansal Performans ve Durum De\u011ferlendirmesi<\/h2>\n<p>Grup&#8217;un finansal pozisyonu, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemiyle kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir:<\/p>\n<h3>Konsolide Bilan\u00e7o \u00d6zet Tablosu (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>470.998.700<\/td>\n<td>311.885.422<\/td>\n<td>+51,0<\/td>\n<\/tr>\n<tr>\n<td><b>Krediler (Net)<\/b><\/td>\n<td>212.708.654<\/td>\n<td>143.266.959<\/td>\n<td>+48,5<\/td>\n<\/tr>\n<tr>\n<td><b>Nakit De\u011ferler ve MB<\/b><\/td>\n<td>87.151.824<\/td>\n<td>60.892.549<\/td>\n<td>+43,1<\/td>\n<\/tr>\n<tr>\n<td><b>Toplanan Fonlar (Mevduat)<\/b><\/td>\n<td>278.038.911<\/td>\n<td>204.440.545<\/td>\n<td>+36,0<\/td>\n<\/tr>\n<tr>\n<td><b>\u00d6zkaynaklar<\/b><\/td>\n<td>28.680.589<\/td>\n<td>19.944.229<\/td>\n<td>+43,8<\/td>\n<\/tr>\n<tr>\n<td><b>D\u00f6nem Net K\u00e2r\u0131<\/b><\/td>\n<td>15.017.440<\/td>\n<td>5.159.309<\/td>\n<td>+191,1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Gelir ve Gider Analizi<\/h3>\n<ul>\n<li><b>K\u00e2r Pay\u0131 Gelirleri:<\/b> 66,7 milyar TL&#8217;ye ula\u015fm\u0131\u015ft\u0131r (2024: 41,9 milyar TL). Bu gelirin 47,7 milyar TL&#8217;si kredilerden sa\u011flanm\u0131\u015ft\u0131r.<\/li>\n<li><b>Net \u00dccret ve Komisyon Geliri:<\/b> %46,8 art\u0131\u015fla 6 milyar TL seviyesine \u00e7\u0131km\u0131\u015ft\u0131r.<\/li>\n<li><b>Ticari K\u00e2r\/Zarar:<\/b> 6 milyar TL k\u00e2r kaydedilmi\u015ftir. \u00d6zellikle t\u00fcrev finansal i\u015flemlerden kaynaklanan performans art\u0131\u015f\u0131 dikkat \u00e7ekicidir.<\/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>Risk Grubu ve Operasyonel Yap\u0131<\/h2>\n<h3>Grup Yap\u0131s\u0131 ve Konsolidasyon<\/h3>\n<p>Albaraka T\u00fcrk, faaliyetlerini \u00e7e\u015fitli ba\u011fl\u0131 ortakl\u0131klar ve yap\u0131land\u0131r\u0131lm\u0131\u015f i\u015fletmeler arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fctmektedir:<\/p>\n<ul>\n<li><b>Tam Konsolidasyona Tabi Ortakl\u0131klar:<\/b> Bereket Varl\u0131k Kiralama A.\u015e., De\u011fer Varl\u0131k Kiralama A.\u015e., Albaraka Portf\u00f6y Y\u00f6netimi A.\u015e.<\/li>\n<li><b>\u00d6zkaynak Y\u00f6ntemiyle Konsolide Edilenler:<\/b> Kat\u0131l\u0131m Emeklilik ve Hayat A.\u015e. (%50 ortakl\u0131k).<\/li>\n<li><b>Yap\u0131land\u0131r\u0131lm\u0131\u015f \u0130\u015fletmeler:<\/b> Bereket One Ltd., Albaraka Sukuk Ltd., Albaraka CT One Ltd. ve Albaraka Mtn Ltd. (Sukuk ihra\u00e7lar\u0131 i\u00e7in kullan\u0131lan %100 kontrol g\u00fcc\u00fcne sahip yap\u0131lar).<\/li>\n<\/ul>\n<h3>\u015eube ve Personel A\u011f\u0131<\/h3>\n<ul>\n<li><b>\u015eube Say\u0131s\u0131:<\/b> Yurt i\u00e7inde 223, yurt d\u0131\u015f\u0131nda 2 (Sudan ve Erbil) olmak \u00fczere toplam <b>225 \u015fube<\/b> ile faaliyet g\u00f6sterilmektedir.<\/li>\n<li><b>\u0130nsan Kayna\u011f\u0131:<\/b> Grup b\u00fcnyesinde \u00e7al\u0131\u015fan personel say\u0131s\u0131 2024 y\u0131l\u0131ndaki 2.800 seviyesinden <b>2.858<\/b>&#8216;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>Muhasebe Politikalar\u0131 ve Mevzuat Uyumu<\/h2>\n<h3>Enflasyon Muhasebesi (TMS 29) Durumu<\/h3>\n<p>Raporlama d\u00f6neminde T\u00fcrkiye&#8217;de y\u00fcksek enflasyon kriterleri kar\u015f\u0131lanm\u0131\u015f olmas\u0131na ra\u011fmen, BDDK&#8217;n\u0131n 5 Aral\u0131k 2024 tarihli karar\u0131 uyar\u0131nca; bankalar, finansal kiralama ve faktoring \u015firketleri i\u00e7in <b>2025 y\u0131l\u0131nda enflasyon muhasebesi uygulanmam\u0131\u015ft\u0131r.<\/b> Bu durum, mali tablolar\u0131n paran\u0131n cari sat\u0131n alma g\u00fcc\u00fcne g\u00f6re d\u00fczeltilmedi\u011fi anlam\u0131na gelmektedir.<\/p>\n<h3>Vergi Uygulamalar\u0131<\/h3>\n<ul>\n<li><b>Kurumlar Vergisi:<\/b> Bankalar i\u00e7in uygulanan oran %30&#8217;dur.<\/li>\n<li><b>Yeni D\u00fczenleme:<\/b> 2025 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere &#8220;Yurti\u00e7i Asgari Kurumlar Vergisi&#8221; y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu d\u00fczenleme ile kurumlar vergisi, indirim ve istisnalar d\u00fc\u015f\u00fclmeden \u00f6nceki kazanc\u0131n %10&#8217;undan az olamayacakt\u0131r.<\/li>\n<\/ul>\n<h3>Beklenen Zarar Kar\u015f\u0131l\u0131\u011f\u0131 Senaryolar\u0131<\/h3>\n<p>Banka, TFRS 9 kapsam\u0131nda kar\u015f\u0131l\u0131k hesaplarken senaryo a\u011f\u0131rl\u0131klar\u0131n\u0131 \u015fu \u015fekilde g\u00fcncellemi\u015ftir:<\/p>\n<ul>\n<li><b>Baz Senaryo:<\/b> %80 a\u011f\u0131rl\u0131k.<\/li>\n<li><b>K\u00f6t\u00fc Durum Senaryosu:<\/b> %20 a\u011f\u0131rl\u0131k.<\/li>\n<li><i>Not: \u0130yi durum senaryosu modelden kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/i><\/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>Y\u00f6netim ve Kurumsal De\u011fi\u015fiklikler<\/h2>\n<p>2025 y\u0131l\u0131 i\u00e7erisinde y\u00f6netim kademesinde \u00f6nemli de\u011fi\u015fiklikler ya\u015fanm\u0131\u015ft\u0131r:<\/p>\n<ul>\n<li><b>Denetim Komitesi:<\/b> Mustafa B\u00fcy\u00fckabac\u0131&#8217;n\u0131n istifas\u0131 \u00fczerine, 8 May\u0131s 2025 tarihinde <b>Ahmet Ak\u00e7a<\/b> Denetim Komitesi Ba\u015fkan\u0131 ve Y\u00f6netim Kurulu \u00dcyesi olarak atanm\u0131\u015ft\u0131r.<\/li>\n<li><b>Genel M\u00fcd\u00fcr Yard\u0131mc\u0131l\u0131klar\u0131:<\/b>\n<ul>\n<li>Muhammet Faruk Torlak&#8217;\u0131n ayr\u0131lmas\u0131yla Kredilerden Sorumlu Genel M\u00fcd\u00fcr Yard\u0131mc\u0131l\u0131\u011f\u0131na vekaleten <b>\u00d6nder \u00c7\u0131nar<\/b> getirilmi\u015ftir.<\/li>\n<li>Umut \u00c7akmak&#8217;\u0131n ayr\u0131lmas\u0131yla bo\u015falan Finans ve \u0130nsan K\u0131ymetleri sorumluluklar\u0131, Genel M\u00fcd\u00fcr Ba\u015fyard\u0131mc\u0131s\u0131 <b>Turgut Simitcio\u011flu<\/b>&#8216;na devredilmi\u015ftir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>\u00d6nemli Al\u0131nt\u0131lar<\/h2>\n<p>&#8220;Grup y\u00f6netimi taraf\u0131ndan BDDK Muhasebe ve Finansal Raporlama Mevzuat\u0131 gereklilikleri d\u0131\u015f\u0131nda ge\u00e7mi\u015f y\u0131llarda ayr\u0131lan 7.300.000 bin TL tutar\u0131ndaki serbest kar\u015f\u0131l\u0131\u011f\u0131n tamam\u0131 cari d\u00f6nemde iptal edilerek gelir yaz\u0131lm\u0131\u015f olup cari d\u00f6nemde 1.850.000 TL tutar\u0131nda yeniden serbest kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015ft\u0131r.&#8221; \u2014 <i>PwC Ba\u011f\u0131ms\u0131z Denet\u00e7i Raporu, B\u00f6l\u00fcm 2.<\/i><\/p>\n<p>&#8220;BDDK\u2019n\u0131n 5 Aral\u0131k 2024 tarih ve 11021 say\u0131l\u0131 karar\u0131nda ise, bankalar [&#8230;] taraf\u0131ndan 2025 y\u0131l\u0131nda enflasyon muhasebesi uygulanmamas\u0131na karar verilmi\u015ftir. Buna istinaden 31 Aral\u0131k 2025 tarihli konsolide finansal tablolarda TMS 29 kapsam\u0131nda enflasyon d\u00fczeltmesi yap\u0131lmam\u0131\u015ft\u0131r.&#8221; \u2014 <i>Finansal Tablo Dipnotlar\u0131, \u00dc\u00e7\u00fcnc\u00fc B\u00f6l\u00fcm.<\/i><\/p>\n<button class=\"simplefavorite-button\" data-postid=\"1179\" data-siteid=\"1\" data-groupid=\"1\" data-favoritecount=\"0\" style=\"\">Favorile <i class=<\/button>","protected":false},"excerpt":{"rendered":"<p>Ba\u015fl\u0131k: Albaraka T\u00fcrk 2025 Y\u0131l\u0131nda Rekor K\u00e2r ve G\u00fc\u00e7l\u00fc B\u00fcy\u00fcme ile \u00d6ne \u00c7\u0131kt\u0131!<br \/>\n&#8220;T\u00fcrkiye\u2019nin k\u00f6kl\u00fc kat\u0131l\u0131m bankalar\u0131ndan Albaraka T\u00fcrk, 2025 y\u0131l\u0131 konsolide finansal sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131klad\u0131. Y\u0131ll\u0131k net k\u00e2r\u0131n\u0131 15 milyar TL&#8217;nin \u00fczerine ta\u015f\u0131yarak b\u00fcy\u00fck bir ba\u015far\u0131ya imza atan banka, toplam aktiflerini 471 milyar TL seviyesine ula\u015ft\u0131rd\u0131. Sermaye yeterlilik oran\u0131n\u0131 %21,24&#8217;e y\u00fckselterek mali b\u00fcnyesini daha da g\u00fc\u00e7lendiren Albaraka T\u00fcrk, 225 \u015fubesiyle faizsiz bankac\u0131l\u0131k prensipleri do\u011frultusunda T\u00fcrkiye ekonomisine destek vermeye devam ediyor. Bankan\u0131n teknolojik d\u00f6n\u00fc\u015f\u00fcm ve s\u00fcrd\u00fcr\u00fclebilir b\u00fcy\u00fcme odakl\u0131 2025 performans\u0131n\u0131n detaylar\u0131 yaz\u0131m\u0131zda&#8230;&#8221;<\/p>\n","protected":false},"author":1,"featured_media":971,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[97],"class_list":["post-1179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilancoanalizi","tag-albrk"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1179","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=1179"}],"version-history":[{"count":4,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1179\/revisions"}],"predecessor-version":[{"id":1183,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1179\/revisions\/1183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/971"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=1179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=1179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=1179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}