{"id":2314,"date":"2026-05-02T12:40:37","date_gmt":"2026-05-02T09:40:37","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=2314"},"modified":"2026-05-02T12:41:13","modified_gmt":"2026-05-02T09:41:13","slug":"qnbtr-2026-03-bilano-analizi-qnb-bank","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/2314","title":{"rendered":"\ud83d\udd34 QNBTR 2026-03 Bilan\u00e7o Analizi | QNB Bank"},"content":{"rendered":"<h1>QNB BANK A.\u015e. 31 MART 2026 ARA D\u00d6NEM KONSOL\u0130DE F\u0130NANSAL B\u0130LG\u0130LEND\u0130RME NOTU<\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Bu belge, QNB Bank A.\u015e.&#8217;nin (&#8220;Banka&#8221;) ve ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n (&#8220;Grup&#8221;) 31 Mart 2026 tarihinde sona eren \u00fc\u00e7 ayl\u0131k ara d\u00f6neme ili\u015fkin konsolide finansal tablolar\u0131n\u0131, muhasebe politikalar\u0131n\u0131 ve ba\u011f\u0131ms\u0131z denetim sonu\u00e7lar\u0131n\u0131 sentezlemektedir.<\/p>\n<p>Grubun finansal performans\u0131, 2026 y\u0131l\u0131n\u0131n ilk \u00e7eyre\u011finde 15,75 milyar TL net d\u00f6nem k\u00e2r\u0131 ile istikrarl\u0131 bir b\u00fcy\u00fcme sergilemi\u015ftir. Toplam varl\u0131klar 2,06 trilyon TL seviyesine ula\u015f\u0131rken, net faiz gelirleri \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine g\u00f6re belirgin bir art\u0131\u015f g\u00f6stererek 33,5 milyar TL olarak ger\u00e7ekle\u015fmi\u015ftir. G\u00fcney Ba\u011f\u0131ms\u0131z Denetim ve SMMM A.\u015e. (Ernst &amp; Young) taraf\u0131ndan y\u00fcr\u00fct\u00fclen s\u0131n\u0131rl\u0131 denetim sonucunda, Grubun finansal tablolar\u0131na ili\u015fkin <b>&#8220;S\u0131n\u0131rl\u0131 Olumlu Sonu\u00e7&#8221; (\u015eartl\u0131 G\u00f6r\u00fc\u015f)<\/b> bildirilmi\u015ftir. Bu \u015fartl\u0131 g\u00f6r\u00fc\u015f\u00fcn temel nedeni, TMS 37 kriterlerini kar\u015f\u0131lamayan ve muhtemel ekonomik riskler i\u00e7in ayr\u0131lan 4 milyar TL tutar\u0131ndaki serbest kar\u015f\u0131l\u0131kt\u0131r.<\/p>\n<h2>1. Kurumsal Profil ve Sahiplik Yap\u0131s\u0131<\/h2>\n<p>QNB Bank A.\u015e., 1987 y\u0131l\u0131nda kurulmu\u015f ve zaman i\u00e7erisinde \u00e7e\u015fitli ticari \u00fcnvan de\u011fi\u015fiklikleri ya\u015fam\u0131\u015ft\u0131r. En son 11 Ekim 2024 tarihinde yap\u0131lan tescil ile &#8220;QNB Finansbank A.\u015e.&#8221; olan ticari \u00fcnvan\u0131 <b>&#8220;QNB Bank A.\u015e.&#8221;<\/b> olarak, &#8220;QNB Finansbank&#8221; olan i\u015fletme ad\u0131 ise <b>&#8220;QNB&#8221;<\/b> olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<ul>\n<li><b>Ana Ortak:<\/b> Banka hisselerinin %99,88&#8217;i Qatar National Bank Q.P.S.C. (QNB) kontrol\u00fcndedir. Kalan %0,12&#8217;lik pay halka a\u00e7\u0131kt\u0131r.<\/li>\n<li><b>QNB&#8217;nin Konumu:<\/b> Katar&#8217;\u0131n en b\u00fcy\u00fck bankas\u0131 olan QNB&#8217;nin %50&#8217;si Katar Yat\u0131r\u0131m Otoritesi&#8217;ne aittir. Orta Do\u011fu ve Kuzey Afrika b\u00f6lgesinde 28&#8217;den fazla \u00fclkede faaliyet g\u00f6stermektedir.<\/li>\n<li><b>Operasyonel Kapasite:<\/b> 31 Mart 2026 itibar\u0131yla Grup, 13.197 personel ve toplam 417 \u015fube (415 yurt i\u00e7i, 1 yurt d\u0131\u015f\u0131, 1 serbest b\u00f6lge) ile hizmet vermektedir.<\/li>\n<\/ul>\n<h2>2. S\u0131n\u0131rl\u0131 Denetim Bulgular\u0131 ve \u015eartl\u0131 G\u00f6r\u00fc\u015f<\/h2>\n<p>G\u00fcney Ba\u011f\u0131ms\u0131z Denetim ve SMMM A.\u015e. taraf\u0131ndan haz\u0131rlanan rapor, ara d\u00f6nem finansal bilgilerine y\u00f6nelik s\u0131n\u0131rl\u0131 bir denetim sunmaktad\u0131r.<\/p>\n<h3>S\u0131n\u0131rl\u0131 Olumlu Sonucun Dayana\u011f\u0131: Serbest Kar\u015f\u0131l\u0131klar<\/h3>\n<p>Denet\u00e7i, a\u015fa\u011f\u0131daki hususlar nedeniyle &#8220;S\u0131n\u0131rl\u0131 Olumlu Sonu\u00e7&#8221; bildirmi\u015ftir:<\/p>\n<ul>\n<li><b>Mevcut Kar\u015f\u0131l\u0131k:<\/b> Grup y\u00f6netimi taraf\u0131ndan, ekonomide ve piyasalarda meydana gelebilecek olumsuz geli\u015fmelerin olas\u0131 etkileri nedeniyle tamam\u0131 ge\u00e7mi\u015f y\u0131llarda ayr\u0131lan <b>4.000.000 Bin TL<\/b> tutar\u0131nda serbest kar\u015f\u0131l\u0131k bulunmaktad\u0131r.<\/li>\n<li><b>Standart Ayk\u0131r\u0131l\u0131\u011f\u0131:<\/b> S\u00f6z konusu tutar\u0131n TMS 37 (&#8220;Kar\u015f\u0131l\u0131klar, Ko\u015fullu Bor\u00e7lar ve Ko\u015fullu Varl\u0131klar&#8221;) muhasebele\u015ftirme kriterlerini kar\u015f\u0131lamad\u0131\u011f\u0131 belirtilmi\u015ftir.<\/li>\n<li><b>Ge\u00e7mi\u015f D\u00f6nem Etkisi:<\/b> 31 Mart 2025 tarihinde sona eren kar\u015f\u0131la\u015ft\u0131rmal\u0131 d\u00f6nemde de 1.900.000 Bin TL tutar\u0131nda serbest kar\u015f\u0131l\u0131k gideri ayr\u0131ld\u0131\u011f\u0131 not edilmi\u015ftir.<\/li>\n<\/ul>\n<h2>3. Finansal Durum Analizi (31 Mart 2026)<\/h2>\n<p>Grubun konsolide bilan\u00e7osu, 2025 y\u0131l sonuna g\u00f6re varl\u0131k baz\u0131nda b\u00fcy\u00fcme kaydetmi\u015ftir.<\/p>\n<h3>Temel Bilan\u00e7o Kalemleri (Bin TL)<\/h3>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Kalem<\/td>\n<td>31 Mart 2026 (Cari)<\/td>\n<td>31 Aral\u0131k 2025 (\u00d6nceki)<\/td>\n<td>De\u011fi\u015fim (%)<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam Varl\u0131klar<\/b><\/td>\n<td><b>2.066.001.289<\/b><\/td>\n<td>1.910.723.965<\/td>\n<td>+8,1<\/td>\n<\/tr>\n<tr>\n<td>Finansal Varl\u0131klar (Net)<\/td>\n<td>609.550.829<\/td>\n<td>528.977.593<\/td>\n<td>+15,2<\/td>\n<\/tr>\n<tr>\n<td>Krediler (\u0130tfa Edilmi\u015f Maliyet)<\/td>\n<td>1.208.684.637<\/td>\n<td>1.120.353.659<\/td>\n<td>+7,9<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam Y\u00fck\u00fcml\u00fcl\u00fckler<\/b><\/td>\n<td><b>1.880.531.793<\/b><\/td>\n<td>1.737.807.914<\/td>\n<td>+8,2<\/td>\n<\/tr>\n<tr>\n<td>Mevduat<\/td>\n<td>1.043.833.274<\/td>\n<td>1.000.533.515<\/td>\n<td>+4,3<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam \u00d6zkaynaklar<\/b><\/td>\n<td><b>185.469.496<\/b><\/td>\n<td>172.916.051<\/td>\n<td>+7,3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Kar veya Zarar Performans\u0131 (Bin TL)<\/h3>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Gelir\/Gider Kalemi<\/td>\n<td>01.01 &#8211; 31.03.2026<\/td>\n<td>01.01 &#8211; 31.03.2025<\/td>\n<\/tr>\n<tr>\n<td>Faiz Gelirleri<\/td>\n<td>107.386.188<\/td>\n<td>102.715.055<\/td>\n<\/tr>\n<tr>\n<td>Faiz Giderleri (-)<\/td>\n<td>73.840.925<\/td>\n<td>79.400.729<\/td>\n<\/tr>\n<tr>\n<td><b>Net Faiz Geliri<\/b><\/td>\n<td><b>33.545.263<\/b><\/td>\n<td><b>23.314.326<\/b><\/td>\n<\/tr>\n<tr>\n<td>Net \u00dccret ve Komisyon Gelirleri<\/td>\n<td>20.682.235<\/td>\n<td>17.101.875<\/td>\n<\/tr>\n<tr>\n<td>Ticari Kar\/Zarar (Net)<\/td>\n<td>(7.886.201)<\/td>\n<td>(3.855.334)<\/td>\n<\/tr>\n<tr>\n<td>Beklenen Zarar Kar\u015f\u0131l\u0131klar\u0131 Gideri (-)<\/td>\n<td>8.805.433<\/td>\n<td>6.041.068<\/td>\n<\/tr>\n<tr>\n<td><b>D\u00f6nem Net Kar\u0131<\/b><\/td>\n<td><b>15.750.667<\/b><\/td>\n<td><b>11.190.139<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>4. B\u00f6l\u00fcmlere G\u00f6re Faaliyet Analizi<\/h2>\n<p>Grup faaliyetlerini Bireysel (Perakende), Kurumsal\/Ticari Bankac\u0131l\u0131k ve Hazine olarak \u00fc\u00e7 ana b\u00f6l\u00fcmde raporlamaktad\u0131r.<\/p>\n<ul>\n<li><b>Perakende Bankac\u0131l\u0131k:<\/b> 20,6 milyar TL faaliyet geliri ve 5,3 milyar TL net kar ile en y\u00fcksek hacimli b\u00f6l\u00fcmlerden biridir. Mevduat ve t\u00fcketici kredileri bu b\u00f6l\u00fcm\u00fcn ana oda\u011f\u0131n\u0131 olu\u015fturmaktad\u0131r.<\/li>\n<li><b>Kurumsal ve Ticari Bankac\u0131l\u0131k:<\/b> Y\u0131ll\u0131k cirosu 1 milyar TL ile 10 milyar TL \u00fcst\u00fc olan firmalara hizmet vermektedir. B\u00f6l\u00fcm, 4,5 milyar TL net kar \u00fcretmi\u015ftir.<\/li>\n<li><b>Hazine ve Genel M\u00fcd\u00fcrl\u00fck:<\/b> Banka&#8217;n\u0131n likidite, faiz ve kur risklerini y\u00f6netmektedir. 5,9 milyar TL net kar ile toplam karl\u0131l\u0131\u011fa \u00f6nemli katk\u0131 sa\u011flam\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<h2>5. Risk Y\u00f6netimi ve \u00d6nemli Muhasebe Politikalar\u0131<\/h2>\n<h3>TFRS 9 ve Beklenen Zarar Kar\u015f\u0131l\u0131klar\u0131<\/h3>\n<p>Grup, kredi risklerini TFRS 9 standartlar\u0131na g\u00f6re \u00fc\u00e7 a\u015famada (A\u015fama 1, 2 ve 3) de\u011ferlendirmektedir. Kar\u015f\u0131l\u0131k hesaplamalar\u0131nda GSYH b\u00fcy\u00fcmesi, i\u015fsizlik, enflasyon ve CDS spreadleri gibi makroekonomik fakt\u00f6rler kullan\u0131lmaktad\u0131r. 2026 y\u0131l\u0131 ilk \u00e7eyre\u011finde beklenen zarar kar\u015f\u0131l\u0131klar\u0131 gideri 8,8 milyar TL olarak ger\u00e7ekle\u015fmi\u015ftir.<\/p>\n<h3>Enflasyon Muhasebesi (TMS 29)<\/h3>\n<p>BDDK\u2019n\u0131n 18 Aral\u0131k 2025 tarihli karar\u0131 uyar\u0131nca, bankalar ve finansal kurulu\u015flar i\u00e7in 2025 ve 2026 y\u0131llar\u0131nda enflasyon muhasebesi uygulanmamas\u0131na karar verilmi\u015ftir. Bu nedenle 31 Mart 2026 tarihli tablolar TMS 29 kapsam\u0131nda d\u00fczeltilmemi\u015ftir.<\/p>\n<h3>Vergi Uygulamalar\u0131<\/h3>\n<p>Bankalar ve finansal kurumlar i\u00e7in kurumlar vergisi oran\u0131 %30 olarak uygulanmaktad\u0131r. 31 Mart 2026 itibar\u0131yla Grup, 4,5 milyar TL tutar\u0131nda vergi kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rm\u0131\u015ft\u0131r.<\/p>\n<h2>6. Konsolidasyon Kapsam\u0131<\/h2>\n<p>Banka&#8217;n\u0131n finansal tablolar\u0131na yedi ba\u011fl\u0131 ortakl\u0131k ve iki yap\u0131land\u0131r\u0131lm\u0131\u015f i\u015fletme tam konsolidasyon y\u00f6ntemiyle dahil edilmi\u015ftir:<\/p>\n<ol>\n<li><b>QNB Finansal Kiralama A.\u015e.<\/b><\/li>\n<li><b>QNB Yat\u0131r\u0131m Menkul De\u011ferler A.\u015e.<\/b><\/li>\n<li><b>QNB Portf\u00f6y Y\u00f6netimi A.\u015e.<\/b><\/li>\n<li><b>QNB Faktoring A.\u015e.<\/b><\/li>\n<li><b>QNB Varl\u0131k Kiralama A.\u015e.<\/b><\/li>\n<li><b>QNB Sa\u011fl\u0131k Hayat Sigorta ve Emeklilik A.\u015e.<\/b><\/li>\n<li><b>QNBeyond Ventures B.V.<\/b><\/li>\n<\/ol>\n<ul>\n<li><i>Yap\u0131land\u0131r\u0131lm\u0131\u015f \u0130\u015fletmeler:<\/i> Bosphorus Financial Services Limited ve Finans Capital Finance Limited.<\/li>\n<\/ul>\n<button class=\"simplefavorite-button\" data-postid=\"2314\" data-siteid=\"1\" data-groupid=\"1\" data-favoritecount=\"0\" style=\"\">Favorile <i class=<\/button>","protected":false},"excerpt":{"rendered":"<p>QNB T\u00fcrkiye\u2019den 2026 \u0130lk \u00c7eyre\u011finde Rekor B\u00fcy\u00fcme ve S\u00fcrd\u00fcr\u00fclebilirlik Hamlesi<br \/>\nQNB T\u00fcrkiye, 2026 y\u0131l\u0131n\u0131n ilk \u00e7eyre\u011finde toplam aktiflerini 2 trilyon TL baraj\u0131n\u0131n \u00fczerine ta\u015f\u0131yarak g\u00fc\u00e7l\u00fc b\u00fcy\u00fcmesini s\u00fcrd\u00fcrd\u00fc<br \/>\n. Y\u0131l\u0131n ilk \u00fc\u00e7 ay\u0131nda 15,7 milyar TL net k\u00e2r a\u00e7\u0131klayan banka, net kredilerini 1,2 trilyon TL&#8217;ye ula\u015ft\u0131rarak reel sekt\u00f6re sa\u011flad\u0131\u011f\u0131 deste\u011fi art\u0131rmaya devam etti<br \/>\n. &#8220;QNB Bank A.\u015e.&#8221; \u00fcnvan\u0131yla yeni bir d\u00f6neme giren kurum, sadece finansal sonu\u00e7lar\u0131yla de\u011fil; Yozgat\u2019ta kurulan yeni g\u00fcne\u015f enerjisi santrali (GES) yat\u0131r\u0131m\u0131 ve spor d\u00fcnyas\u0131yla ger\u00e7ekle\u015ftirdi\u011fi &#8220;Fenerpara&#8221; gibi dijital bankac\u0131l\u0131k i\u015f birlikleriyle de gelece\u011fin bankac\u0131l\u0131k vizyonunu ortaya koyuyor<br \/>\n. G\u00fc\u00e7l\u00fc sermaye yap\u0131s\u0131 ve s\u00fcrd\u00fcr\u00fclebilir finansman oda\u011f\u0131yla QNB T\u00fcrkiye, 2026 y\u0131l\u0131nda da hem dijitalle\u015fmede hem de ye\u015fil enerjide \u00f6nc\u00fc bir rol \u00fcstleniyor<br \/>\n.<\/p>\n","protected":false},"author":3,"featured_media":1725,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[329],"class_list":["post-2314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilancoanalizi","tag-qnbtr"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2314","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/comments?post=2314"}],"version-history":[{"count":1,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2314\/revisions"}],"predecessor-version":[{"id":2315,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2314\/revisions\/2315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/1725"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=2314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=2314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=2314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}