{"id":465,"date":"2025-12-24T23:29:08","date_gmt":"2025-12-24T20:29:08","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=465"},"modified":"2025-12-24T23:43:42","modified_gmt":"2025-12-24T20:43:42","slug":"%f0%9f%94%b4%f0%9f%87%b9%f0%9f%87%b7-albrk-albaraka-turk-katilim-bankasi-2025-9-bilanco-analizi","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/465","title":{"rendered":"\ud83d\udd34\ud83c\uddf9\ud83c\uddf7 #ALBRK | Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 2025\/9 Bilan\u00e7o Analizi"},"content":{"rendered":"<p><iframe loading=\"lazy\" title=\"ALBRK\" width=\"858\" height=\"483\" src=\"https:\/\/www.youtube.com\/embed\/epUYx8ge4O8?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<h1><span style=\"color: #0000ff;\">Albaraka T\u00fcrk&#8217;\u00fcn G\u00f6z Kama\u015ft\u0131ran K\u00e2r Rakamlar\u0131: PwC&#8217;nin &#8220;\u015eartl\u0131&#8221; Raporu Asl\u0131nda Ne Anlat\u0131yor?<\/span><\/h1>\n<h3>Giri\u015f: Man\u015fet Rakamlar\u0131n \u00d6tesine Bakmak<\/h3>\n<p>Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131, 2025 y\u0131l\u0131n\u0131n ilk dokuz ay\u0131na ili\u015fkin finansal sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131klad\u0131\u011f\u0131nda, man\u015fetler g\u00f6z kama\u015ft\u0131r\u0131c\u0131yd\u0131. Bankan\u0131n net d\u00f6nem k\u00e2r\u0131, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine g\u00f6re devasa bir art\u0131\u015f g\u00f6stererek <b>4.570.564 Bin TL<\/b>&#8216;den <b>11.179.809 Bin TL<\/b>&#8216;ye f\u0131rlad\u0131. Bu rakamlar, ilk bak\u0131\u015fta ola\u011fan\u00fcst\u00fc bir operasyonel ba\u015far\u0131ya i\u015faret ediyor.<\/p>\n<p>Ancak bu ba\u015f d\u00f6nd\u00fcr\u00fcc\u00fc rakamlar\u0131n alt\u0131nda, d\u00fcnyan\u0131n en sayg\u0131n denetim firmalar\u0131ndan biri olan PwC (PricewaterhouseCoopers) taraf\u0131ndan haz\u0131rlanan ba\u011f\u0131ms\u0131z denetim raporunda kritik bir detay gizli. Raporda yer alan &#8220;\u015fartl\u0131 sonu\u00e7&#8221; ifadesi, yat\u0131r\u0131mc\u0131lar\u0131n ve kamuoyunun bu finansal tabloyu daha yak\u0131ndan incelemesi gerekti\u011fine dair \u00f6nemli bir sinyal veriyor.<\/p>\n<p>Bu yaz\u0131da, Albaraka T\u00fcrk&#8217;\u00fcn finansal raporunda yer alan en \u015fa\u015f\u0131rt\u0131c\u0131 ve etkili \u00e7\u0131kar\u0131mlar\u0131, herkesin anlayabilece\u011fi sade bir dille mercek alt\u0131na alaca\u011f\u0131z.<\/p>\n<h3>1. En \u00c7arp\u0131c\u0131 Detay: PwC&#8217;den Gelen &#8220;\u015eartl\u0131 Sonu\u00e7&#8221; Uyar\u0131s\u0131<\/h3>\n<p>Bir denetim firmas\u0131n\u0131n &#8220;\u015fartl\u0131 sonu\u00e7&#8221; bildirmesi, finansal tablolar\u0131n genel olarak do\u011fru ve adil bir g\u00f6r\u00fcn\u00fcm sundu\u011funu, <i>ancak<\/i> belirli ve \u00f6nemli bir istisna d\u0131\u015f\u0131nda oldu\u011funu ifade eder. Yani raporda, &#8220;her \u015fey yolunda, \u015fu konu hari\u00e7&#8221; diyen bir uyar\u0131 notu bulunur. Albaraka T\u00fcrk&#8217;\u00fcn raporundaki bu istisna ise k\u00e2r rakam\u0131n\u0131 do\u011frudan ve devasa \u00f6l\u00e7\u00fcde etkileyen bir muhasebe i\u015fleminden kaynaklan\u0131yor.<\/p>\n<p>PwC&#8217;nin &#8220;\u015eartl\u0131 Sonucun Dayana\u011f\u0131&#8221; b\u00f6l\u00fcm\u00fcnde belirtti\u011fi \u00fczere, banka y\u00f6netimi ge\u00e7mi\u015f y\u0131llarda ay\u0131rd\u0131\u011f\u0131 7.300.000 bin TL tutar\u0131ndaki serbest kar\u015f\u0131l\u0131\u011f\u0131 bu d\u00f6nemde iptal ederek gelir olarak kaydetmi\u015ftir. Bu, tek seferlik ve operasyonel olmayan bir muhasebe karar\u0131d\u0131r. Denetim raporundaki en kritik c\u00fcmle durumu net bir \u015fekilde \u00f6zetliyor:<\/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, 30 Eyl\u00fcl 2025 tarihinde sona eren d\u00f6nemde di\u011fer kar\u015f\u0131l\u0131klar 245.000 bin TL daha az, net d\u00f6nem kar\u0131 ve \u00f6zkaynaklar s\u0131ras\u0131yla 7.055.000 bin TL daha az ve 245.000 bin TL daha fazla olacakt\u0131.&#8221;<\/p>\n<p>Bu al\u0131nt\u0131n\u0131n analizi olduk\u00e7a net: Bankan\u0131n a\u00e7\u0131klad\u0131\u011f\u0131 yakla\u015f\u0131k 11,2 milyar TL&#8217;lik k\u00e2r\u0131n 7 milyar TL&#8217;den fazlas\u0131, bu tek seferlik muhasebe kayd\u0131ndan gelmektedir. E\u011fer bu i\u015flem yap\u0131lmasayd\u0131, bankan\u0131n 9 ayl\u0131k net k\u00e2r\u0131 yakla\u015f\u0131k 4,1 milyar TL olacakt\u0131. Bu durum, man\u015fetlerdeki k\u00e2r\u0131n b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fcn bankan\u0131n temel faaliyetlerinden (kredi kulland\u0131rma, fon toplama vb.) de\u011fil, bir muhasebe tercihinden kaynakland\u0131\u011f\u0131n\u0131 g\u00f6steriyor. Yat\u0131r\u0131mc\u0131lar i\u00e7in bunun anlam\u0131 a\u00e7\u0131kt\u0131r: Bankan\u0131n k\u00e2rl\u0131l\u0131k kalitesi, man\u015fet rakam\u0131n ima etti\u011finden daha d\u00fc\u015f\u00fckt\u00fcr ve bu k\u00e2r art\u0131\u015f\u0131 gelecek d\u00f6nemlerde tekrarlanabilir bir performans de\u011fildir.<\/p>\n<p>Peki, bu tek seferlik muhasebe hamlesi, bankan\u0131n daha geni\u015f bir stratejisinin par\u00e7as\u0131 olabilir mi? Bilan\u00e7onun geneline bak\u0131ld\u0131\u011f\u0131nda, agresif bir b\u00fcy\u00fcme tablosu ortaya \u00e7\u0131k\u0131yor.<\/p>\n<h3>2. G\u00f6z Ard\u0131 Edilemeyecek B\u00fcy\u00fcme: 9 Ayda %35&#8217;lik Varl\u0131k Art\u0131\u015f\u0131<\/h3>\n<p>Rapordaki tek dikkat \u00e7ekici nokta k\u00e2r\u0131n yap\u0131s\u0131 de\u011fil. Bankan\u0131n bilan\u00e7osu da \u00f6nemli bir geni\u015flemeye i\u015faret ediyor. Konsolide bilan\u00e7oya g\u00f6re, Albaraka T\u00fcrk&#8217;\u00fcn toplam varl\u0131klar\u0131 31 Aral\u0131k 2024&#8217;te <b>311.885.422 bin TL<\/b> iken, 30 Eyl\u00fcl 2025 itibar\u0131yla <b>421.379.865 bin TL<\/b>&#8216;ye ula\u015fm\u0131\u015f durumda.<\/p>\n<p>Bu, sadece dokuz ayl\u0131k bir s\u00fcrede yakla\u015f\u0131k <b>%35&#8217;lik bir varl\u0131k art\u0131\u015f\u0131<\/b> anlam\u0131na geliyor. Bu denli h\u0131zl\u0131 bir b\u00fcy\u00fcme, bankan\u0131n pazarda agresif bir geni\u015fleme stratejisi izledi\u011finin a\u00e7\u0131k bir g\u00f6stergesi. Ancak bu noktada \u015fu sorular\u0131 sormak gerekir: Bu denli h\u0131zl\u0131 bir bilan\u00e7o geni\u015flemesi, k\u00e2rl\u0131l\u0131\u011f\u0131n operasyonel olmayan bir kalemle desteklendi\u011fi bir ortamda ne kadar sa\u011fl\u0131kl\u0131d\u0131r? Bu b\u00fcy\u00fcme, gelecekteki riskleri art\u0131r\u0131yor olabilir mi?<\/p>\n<p>Bu %35&#8217;lik varl\u0131k b\u00fcy\u00fcmesi, yat\u0131r\u0131mc\u0131lara sunulan g\u00fc\u00e7l\u00fc bir hikayenin temelini olu\u015fturuyor. Ancak bu hikaye, k\u00e2r rakamlar\u0131n\u0131n kalitesiyle ilgili dipnotla birle\u015fti\u011finde, halka a\u00e7\u0131k bir \u015firketin \u015feffafl\u0131k sorumlulu\u011funu daha da kritik hale getiriyor.<\/p>\n<h3>3. Sadece Bir Banka De\u011fil, Bir Halka A\u00e7\u0131k \u015eirket<\/h3>\n<p>Albaraka T\u00fcrk&#8217;\u00fcn sermaye yap\u0131s\u0131yla ilgili \u00f6nemli bir detay\u0131 unutmamak gerekir. Bankan\u0131n sermaye yap\u0131s\u0131n\u0131 a\u00e7\u0131klayan dipnotlara g\u00f6re, hisselerinin <b>%42,04&#8217;\u00fc Borsa \u0130stanbul&#8217;da i\u015flem g\u00f6rmektedir<\/b>.<\/p>\n<p>Bu ger\u00e7ek, PwC&#8217;nin &#8220;\u015fartl\u0131 sonu\u00e7&#8221; raporunu daha da anlaml\u0131 k\u0131l\u0131yor. Halka a\u00e7\u0131k bir \u015firket olman\u0131n getirdi\u011fi en temel sorumluluklardan biri, mevcut ve potansiyel yat\u0131r\u0131mc\u0131lara kar\u015f\u0131 \u015feffaf ve anla\u015f\u0131l\u0131r finansal raporlama yapmakt\u0131r. Sadece man\u015fet k\u00e2r rakam\u0131na bakarak karar veren bir yat\u0131r\u0131mc\u0131, hisse senedini kolayca a\u015f\u0131r\u0131 de\u011ferleyebilir. PwC&#8217;nin &#8220;\u015fartl\u0131&#8221; uyar\u0131s\u0131 ise bilin\u00e7li bir analist i\u00e7in bariz bir ikaz i\u015faretidir. Dolay\u0131s\u0131yla, bu uyar\u0131 sadece teknik bir muhasebe detay\u0131 de\u011fil, ayn\u0131 zamanda binlerce yat\u0131r\u0131mc\u0131y\u0131 do\u011frudan etkileyen kamusal bir sinyaldir.<\/p>\n<h3>Sonu\u00e7: Rakamlar\u0131n F\u0131s\u0131ldad\u0131\u011f\u0131 Ger\u00e7ekler<\/h3>\n<p>Albaraka T\u00fcrk&#8217;\u00fcn 2025 y\u0131l\u0131 ilk dokuz ayl\u0131k finansal sonu\u00e7lar\u0131, man\u015fetlerde etkileyici bir b\u00fcy\u00fcme ve k\u00e2rl\u0131l\u0131k tablosu \u00e7iziyor. Ancak ba\u011f\u0131ms\u0131z denetim raporunun derinliklerine inildi\u011finde, bu tablonun daha karma\u015f\u0131k bir ger\u00e7ekli\u011fi yans\u0131tt\u0131\u011f\u0131 g\u00f6r\u00fcl\u00fcyor. A\u00e7\u0131klanan rekor k\u00e2r\u0131n \u00f6nemli bir k\u0131sm\u0131n\u0131n, operasyonel performanstan ziyade tek seferlik bir muhasebe karar\u0131ndan kaynaklanmas\u0131, finansal tablolar\u0131 okurken rakamlar\u0131n \u00f6tesine ge\u00e7menin ne kadar kritik oldu\u011funu bir kez daha hat\u0131rlat\u0131yor.<\/p>\n<p>Peki, bir \u015firketin finansal sa\u011fl\u0131\u011f\u0131n\u0131 de\u011ferlendirirken, man\u015fetlerdeki k\u00e2r rakamlar\u0131 m\u0131 daha \u00f6nemlidir, yoksa dipnotlarda gizli olan detaylar m\u0131? Bu soru, her yat\u0131r\u0131mc\u0131n\u0131n kendine sormas\u0131 gereken en temel sorulardan biridir.<\/p>\n<p>&nbsp;<\/p>\n<h1>Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 A.\u015e. 30 Eyl\u00fcl 2025 Finansal Raporu Bilgilendirme Notu<\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Bu bilgilendirme notu, Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131 A.\u015e. ve konsolidasyona tabi ortakl\u0131klar\u0131n\u0131n (&#8220;Grup&#8221;) 30 Eyl\u00fcl 2025 tarihinde sona eren dokuz ayl\u0131k d\u00f6neme ait konsolide finansal raporu ve PwC taraf\u0131ndan y\u00fcr\u00fct\u00fclen s\u0131n\u0131rl\u0131 denetim sonu\u00e7lar\u0131n\u0131 \u00f6zetlemektedir. Raporun en kritik bulgusu, denet\u00e7i PwC&#8217;nin finansal tablolar hakk\u0131nda <b>&#8220;\u015eartl\u0131 Sonu\u00e7&#8221;<\/b> bildirmesidir.<\/p>\n<p>\u015eartl\u0131 sonucun temel nedeni, Grup y\u00f6netiminin ge\u00e7mi\u015f y\u0131llarda ay\u0131rd\u0131\u011f\u0131 <b>7.300.000 bin TL<\/b> tutar\u0131ndaki serbest kar\u015f\u0131l\u0131\u011f\u0131 iptal ederek cari d\u00f6nemde gelir olarak kaydetmesidir. Bu i\u015flem, d\u00f6nemin net k\u00e2r\u0131n\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131rm\u0131\u015ft\u0131r. Denet\u00e7iye g\u00f6re, bu i\u015flem yap\u0131lmam\u0131\u015f olsayd\u0131, Grubun dokuz ayl\u0131k net d\u00f6nem k\u00e2r\u0131 <b>7.055.000 bin TL daha d\u00fc\u015f\u00fck<\/b> olacakt\u0131.<\/p>\n<p>Bu i\u015fleme ra\u011fmen, Grup 30 Eyl\u00fcl 2025 itibar\u0131yla <b>11.179.809 bin TL<\/b> net k\u00e2r a\u00e7\u0131klam\u0131\u015ft\u0131r. Bu rakam, \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6neminde elde edilen 4.570.564 bin TL&#8217;lik net k\u00e2r\u0131n olduk\u00e7a \u00fczerindedir. Grubun toplam varl\u0131klar\u0131 2024 y\u0131l sonuna g\u00f6re %35 artarak 421,4 milyar TL&#8217;ye ula\u015f\u0131rken, konsolide sermaye yeterlilik oran\u0131 %19,98 olarak yasal s\u0131n\u0131rlar\u0131n \u00fczerinde g\u00fc\u00e7l\u00fc bir seviyede kalmaya devam etmi\u015ftir.<\/p>\n<h2>S\u0131n\u0131rl\u0131 Denetim Raporu ve \u015eartl\u0131 Sonu\u00e7<\/h2>\n<p>PwC Ba\u011f\u0131ms\u0131z Denetim ve Serbest Muhasebeci Mali M\u00fc\u015favirlik A.\u015e. taraf\u0131ndan haz\u0131rlanan 6 Kas\u0131m 2025 tarihli s\u0131n\u0131rl\u0131 denetim raporu, Grubun 30 Eyl\u00fcl 2025 tarihli ara d\u00f6nem konsolide finansal tablolar\u0131na ili\u015fkin &#8220;\u015eartl\u0131 Sonu\u00e7&#8221; i\u00e7ermektedir.<\/p>\n<p><b>Denetim G\u00f6r\u00fc\u015f\u00fc:<\/b> \u015eartl\u0131 Sonu\u00e7<\/p>\n<p><b>\u015eartl\u0131 Sonucun Gerek\u00e7esi:<\/b> Denetim raporunun &#8220;\u015eartl\u0131 Sonucun Dayana\u011f\u0131&#8221; b\u00f6l\u00fcm\u00fcnde belirtildi\u011fi \u00fczere, \u015fartl\u0131 g\u00f6r\u00fc\u015f\u00fcn temelini olu\u015fturan muhasebe i\u015flemi a\u015fa\u011f\u0131daki gibidir:<\/p>\n<ul>\n<li>Grup y\u00f6netimi, ge\u00e7mi\u015f y\u0131llarda ayr\u0131lan <b>7.300.000 bin TL<\/b> tutar\u0131ndaki serbest kar\u015f\u0131l\u0131\u011f\u0131n tamam\u0131n\u0131 cari d\u00f6nemde iptal ederek gelir kaydetmi\u015ftir.<\/li>\n<li>Buna ek olarak, cari d\u00f6nemde <b>245.000 bin TL<\/b> tutar\u0131nda yeni bir serbest kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015ft\u0131r.<\/li>\n<li>30 Eyl\u00fcl 2025 tarihi itibar\u0131yla finansal tablolarda &#8220;di\u011fer kar\u015f\u0131l\u0131klar&#8221; alt\u0131nda 245.000 bin TL serbest kar\u015f\u0131l\u0131k yer almaktad\u0131r.<\/li>\n<\/ul>\n<p><b>Denet\u00e7inin Etki Analizi:<\/b> PwC, bu muhasebe uygulamas\u0131n\u0131n finansal tablolar \u00fczerindeki etkisini \u015fu \u015fekilde 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, 30 Eyl\u00fcl 2025 tarihinde sona eren d\u00f6nemde <b>di\u011fer kar\u015f\u0131l\u0131klar 245.000 bin TL daha az<\/b>, <b>net d\u00f6nem kar\u0131 ve \u00f6zkaynaklar s\u0131ras\u0131yla 7.055.000 bin TL daha az ve 245.000 bin TL daha fazla<\/b> olacakt\u0131.&#8221;<\/p>\n<p>Bu durum, raporlanan net k\u00e2r\u0131n yakla\u015f\u0131k 7,06 milyar TL&#8217;sinin operasyonel olmayan ve tek seferlik bir muhasebe i\u015fleminden kaynakland\u0131\u011f\u0131n\u0131 g\u00f6stermektedir.<\/p>\n<h2>Finansal Performans ve Bilan\u00e7o Analizi<\/h2>\n<h3>K\u00e2r ve Zarar Tablosu<\/h3>\n<p>Grubun 2025 y\u0131l\u0131n\u0131n ilk dokuz ay\u0131ndaki net k\u00e2r\u0131, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine k\u0131yasla \u00f6nemli bir art\u0131\u015f g\u00f6stermi\u015ftir. Ancak bu art\u0131\u015f, serbest kar\u015f\u0131l\u0131k iptalinden kaynaklanan gelir kayd\u0131yla do\u011frudan ili\u015fkilidir. \u00d6zellikle &#8220;Di\u011fer Faaliyet Gelirleri&#8221; kalemindeki yakla\u015f\u0131k 8,6 milyar TL&#8217;lik art\u0131\u015f dikkat \u00e7ekicidir.<\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>K\u00e2r veya Zarar Tablosu (Bin TL)<\/td>\n<td>1 Ocak &#8211; 30 Eyl\u00fcl 2025<\/td>\n<td>1 Ocak &#8211; 30 Eyl\u00fcl 2024<\/td>\n<td>De\u011fi\u015fim<\/td>\n<\/tr>\n<tr>\n<td><b>Net K\u00e2r Pay\u0131 Geliri\/Gideri<\/b><\/td>\n<td>3.125.078<\/td>\n<td>5.575.612<\/td>\n<td>-44%<\/td>\n<\/tr>\n<tr>\n<td>Net \u00dccret ve Komisyon Gelirleri<\/td>\n<td>4.268.450<\/td>\n<td>2.808.658<\/td>\n<td>+52%<\/td>\n<\/tr>\n<tr>\n<td><b>Di\u011fer Faaliyet Gelirleri<\/b><\/td>\n<td><b>12.610.544<\/b><\/td>\n<td><b>4.027.527<\/b><\/td>\n<td><b>+213%<\/b><\/td>\n<\/tr>\n<tr>\n<td>Personel Giderleri (-)<\/td>\n<td>5.322.503<\/td>\n<td>3.510.966<\/td>\n<td>+52%<\/td>\n<\/tr>\n<tr>\n<td><b>D\u00f6nem Net K\u00e2r\u0131\/Zarar\u0131<\/b><\/td>\n<td><b>11.179.809<\/b><\/td>\n<td><b>4.570.564<\/b><\/td>\n<td><b>+145%<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Bilan\u00e7o<\/h3>\n<p>Grubun bilan\u00e7osu 2024 y\u0131l sonuna g\u00f6re \u00f6nemli \u00f6l\u00e7\u00fcde b\u00fcy\u00fcm\u00fc\u015ft\u00fcr. Toplam varl\u0131klar 311,9 milyar TL&#8217;den 421,4 milyar TL&#8217;ye y\u00fckselmi\u015ftir. Bu b\u00fcy\u00fcme hem kredilerde hem de toplanan fonlarda g\u00f6zlemlenmi\u015ftir.<\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Bilan\u00e7o Kalemleri (Bin TL)<\/td>\n<td>30 Eyl\u00fcl 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>421.379.865<\/td>\n<td>311.885.422<\/td>\n<td>+35%<\/td>\n<\/tr>\n<tr>\n<td>Krediler (Net)<\/td>\n<td>192.119.931<\/td>\n<td>143.266.959<\/td>\n<td>+34%<\/td>\n<\/tr>\n<tr>\n<td>Menkul De\u011ferler (Toplam)<\/td>\n<td>86.519.597<\/td>\n<td>67.265.382<\/td>\n<td>+29%<\/td>\n<\/tr>\n<tr>\n<td><b>Toplanan Fonlar<\/b><\/td>\n<td>256.373.495<\/td>\n<td>204.440.545<\/td>\n<td>+25%<\/td>\n<\/tr>\n<tr>\n<td>Al\u0131nan Krediler<\/td>\n<td>66.626.975<\/td>\n<td>37.955.551<\/td>\n<td>+75%<\/td>\n<\/tr>\n<tr>\n<td><b>\u00d6zkaynaklar<\/b><\/td>\n<td>23.881.328<\/td>\n<td>19.944.229<\/td>\n<td>+20%<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam Y\u00fck\u00fcml\u00fcl\u00fckler<\/b><\/td>\n<td>421.379.865<\/td>\n<td>311.885.422<\/td>\n<td>+35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Sermaye Yap\u0131s\u0131 ve Yeterlilik<\/h2>\n<h3>Ortakl\u0131k Yap\u0131s\u0131<\/h3>\n<p>Ana ortakl\u0131k bankan\u0131n 30 Eyl\u00fcl 2025 itibar\u0131yla sermaye yap\u0131s\u0131nda bir \u00f6nceki y\u0131la g\u00f6re de\u011fi\u015fiklik olmam\u0131\u015ft\u0131r. Ana hissedarlar ve pay oranlar\u0131 a\u015fa\u011f\u0131daki gibidir:<\/p>\n<ul>\n<li><b>Albaraka Grup:<\/b> %43,37<\/li>\n<li><b>Dallah Albaraka Holding:<\/b> %8,30<\/li>\n<li><b>\u0130slam Kalk\u0131nma Bankas\u0131:<\/b> %4,23<\/li>\n<li><b>Halka A\u00e7\u0131k Hisseler (Borsa \u0130stanbul):<\/b> %42,04<\/li>\n<\/ul>\n<h3>Sermaye Yeterlili\u011fi<\/h3>\n<p>Grup, yasal d\u00fczenlemelerin \u00fczerinde g\u00fc\u00e7l\u00fc bir sermaye yeterlilik oran\u0131na sahiptir.<\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Sermaye Yeterlilik Oranlar\u0131 (%)<\/td>\n<td>30 Eyl\u00fcl 2025<\/td>\n<td>31 Aral\u0131k 2024<\/td>\n<\/tr>\n<tr>\n<td>Konsolide \u00c7ekirdek Sermaye Yeterlili\u011fi Oran\u0131<\/td>\n<td>10,77<\/td>\n<td>13,00<\/td>\n<\/tr>\n<tr>\n<td>Konsolide Ana Sermaye Yeterlili\u011fi Oran\u0131<\/td>\n<td>14,95<\/td>\n<td>13,56<\/td>\n<\/tr>\n<tr>\n<td><b>Konsolide Sermaye Yeterlili\u011fi Oran\u0131<\/b><\/td>\n<td><b>19,98<\/b><\/td>\n<td><b>19,82<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Konsolidasyon Kapsam\u0131 ve Kurumsal Yap\u0131<\/h2>\n<h3>Konsolide Edilen Ortakl\u0131klar<\/h3>\n<p>Finansal rapor, Ana Ortakl\u0131k Banka&#8217;n\u0131n yan\u0131 s\u0131ra a\u015fa\u011f\u0131daki i\u015ftirakleri de kapsamaktad\u0131r:<\/p>\n<ul>\n<li><b>Tam Konsolidasyon Y\u00f6ntemi ile Dahil Edilenler:<\/b>\n<ul>\n<li>Bereket Varl\u0131k Kiralama A.\u015e.<\/li>\n<li>De\u011fer Varl\u0131k Kiralama A.\u015e.<\/li>\n<li>Albaraka Portf\u00f6y Y\u00f6netimi A.\u015e.<\/li>\n<\/ul>\n<\/li>\n<li><b>\u00d6zkaynak Y\u00f6ntemi ile Dahil Edilenler:<\/b>\n<ul>\n<li>Kat\u0131l\u0131m Emeklilik ve Hayat A.\u015e.<\/li>\n<\/ul>\n<\/li>\n<li><b>Konsolidasyona Dahil Edilen Yap\u0131land\u0131r\u0131lm\u0131\u015f \u0130\u015fletmeler:<\/b>\n<ul>\n<li>Bereket One Ltd., Albaraka Sukuk Ltd., Albaraka CT One Ltd., Albaraka Mtn Ltd.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>Y\u00f6netim De\u011fi\u015fiklikleri<\/h3>\n<p>Raporlama d\u00f6neminde \u00fcst y\u00f6netimde \u00f6nemli de\u011fi\u015fiklikler ya\u015fanm\u0131\u015ft\u0131r:<\/p>\n<ul>\n<li><b>Ahmet Ak\u00e7a<\/b>, 8 May\u0131s 2025 tarihinde Denetim Komitesi Ba\u015fkan\u0131 olarak g\u00f6revlendirilmi\u015ftir.<\/li>\n<li><b>\u00d6nder \u00c7\u0131nar<\/b>, 3 Temmuz 2025 tarihinde Kredilerden Sorumlu Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 g\u00f6revine vekaleten atanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<h2>\u00d6nemli Muhasebe Politikalar\u0131<\/h2>\n<ul>\n<li><b>Raporlama \u00c7er\u00e7evesi:<\/b> Finansal tablolar, BDDK Muhasebe ve Finansal Raporlama Mevzuat\u0131&#8217;na uygun olarak haz\u0131rlanm\u0131\u015ft\u0131r.<\/li>\n<li><b>Enflasyon Muhasebesi (TMS 29):<\/b> BDDK&#8217;n\u0131n 5 Aral\u0131k 2024 tarihli karar\u0131 uyar\u0131nca, 2025 y\u0131l\u0131nda enflasyon muhasebesi uygulanmam\u0131\u015ft\u0131r. Bu uygulama en erken 1 Ocak 2026&#8217;da ba\u015flayacakt\u0131r.<\/li>\n<li><b>Beklenen Zarar Kar\u015f\u0131l\u0131klar\u0131 (TFRS 9):<\/b> Grup, beklenen kredi zararlar\u0131 hesaplamas\u0131nda kulland\u0131\u011f\u0131 makroekonomik senaryo a\u011f\u0131rl\u0131klar\u0131n\u0131 g\u00fcncellemi\u015ftir. 30 Eyl\u00fcl 2025 itibar\u0131yla baz senaryo a\u011f\u0131rl\u0131\u011f\u0131 %80, k\u00f6t\u00fc durum senaryosu a\u011f\u0131rl\u0131\u011f\u0131 ise %20 olarak kullan\u0131lm\u0131\u015ft\u0131r. \u0130yi durum senaryosu modelden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<button class=\"simplefavorite-button\" data-postid=\"465\" data-siteid=\"1\" data-groupid=\"1\" data-favoritecount=\"0\" style=\"\">Favorile <i class=<\/button>","protected":false},"excerpt":{"rendered":"<p>Albaraka T\u00fcrk&#8217;\u00fcn G\u00f6z Kama\u015ft\u0131ran K\u00e2r Rakamlar\u0131: PwC&#8217;nin &#8220;\u015eartl\u0131&#8221; Raporu Asl\u0131nda Ne Anlat\u0131yor? Giri\u015f: Man\u015fet Rakamlar\u0131n \u00d6tesine Bakmak Albaraka T\u00fcrk Kat\u0131l\u0131m Bankas\u0131, 2025 y\u0131l\u0131n\u0131n ilk dokuz ay\u0131na ili\u015fkin finansal sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131klad\u0131\u011f\u0131nda, man\u015fetler g\u00f6z kama\u015ft\u0131r\u0131c\u0131yd\u0131. Bankan\u0131n net d\u00f6nem k\u00e2r\u0131, bir \u00f6nceki y\u0131l\u0131n&#8230; <\/p>\n","protected":false},"author":1,"featured_media":469,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[97],"class_list":["post-465","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\/465","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=465"}],"version-history":[{"count":3,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/465\/revisions"}],"predecessor-version":[{"id":468,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/465\/revisions\/468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/469"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}