{"id":919,"date":"2026-02-02T21:41:51","date_gmt":"2026-02-02T18:41:51","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=919"},"modified":"2026-02-07T14:19:10","modified_gmt":"2026-02-07T11:19:10","slug":"%f0%9f%94%b4%f0%9f%87%b9%f0%9f%87%b7-akbnk-akbank-2025-12-bilanco-analizi","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/919","title":{"rendered":"\ud83d\udd34\ud83c\uddf9\ud83c\uddf7 #AKBNK | AKBANK 2025\/12 Bilan\u00e7o Analizi"},"content":{"rendered":"<p><iframe loading=\"lazy\" title=\"\ud83d\udd34\ud83c\uddf9\ud83c\uddf7 #AKBNK | AKBANK 2025\/12 Bilan\u00e7o Analizi\" width=\"858\" height=\"483\" src=\"https:\/\/www.youtube.com\/embed\/o2tf7SIFjhg?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>Akbank 2025 Finansal Raporu: 3,5 Trilyon TL\u2019lik Dev Bir Yap\u0131n\u0131n Arka Plan\u0131ndaki 5 Kritik Ger\u00e7ek<\/h1>\n<h2>Giri\u015f: Rakamlar\u0131n \u00d6tesindeki Akbank<\/h2>\n<p>Bir bankan\u0131n finansal raporu, ilk bak\u0131\u015fta sadece so\u011fuk tablolardan ve bitmek bilmeyen dipnotlardan ibaret g\u00f6r\u00fcnebilir. Ancak Akbank\u2019\u0131n 2025 y\u0131l\u0131 sonu verilerini bir Senior Analist g\u00f6z\u00fcyle okudu\u011funuzda, kar\u015f\u0131n\u0131za \u00e7\u0131kan tablo sadece bir bilan\u00e7o \u00f6zeti de\u011fil; T\u00fcrkiye ekonomisinin nabz\u0131n\u0131 tutan, teknolojik diren\u00e7le \u00f6r\u00fclm\u00fc\u015f devasa bir yap\u0131n\u0131n hikayesidir. 2025 sonu itibar\u0131yla <b>3,5 trilyon TL<\/b> (3.558.949.685 bin TL) aktif b\u00fcy\u00fckl\u00fc\u011fe ula\u015fan Akbank, art\u0131k sadece bir finans kurulu\u015fu de\u011fil, \u00fclkenin ekonomik dokusuna i\u015flenmi\u015f devasa bir ekosistemi temsil ediyor. Rakamlar\u0131n alt\u0131ndaki stratejik mimariyi okumak, Akbank&#8217;\u0131n yar\u0131n\u0131n\u0131 ve dijitalle\u015fen d\u00fcnyada nas\u0131l bir kaleye d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc anlamakt\u0131r.<\/p>\n<h2>K\u00e2r\u0131n Anatomisi: 57 Milyar TL\u2019lik Net Sonu\u00e7 ve Stratejik D\u00f6n\u00fc\u015f\u00fcm<\/h2>\n<p>2025 y\u0131l\u0131, k\u00fcresel ve yerel ekonomik dinamiklerin olduk\u00e7a se\u00e7ici oldu\u011fu bir d\u00f6nemdi. Akbank, bu zorlu parkurda <b>57.254.821 bin TL<\/b> net d\u00f6nem k\u00e2r\u0131 elde ederek dikkat \u00e7ekici bir performans sergiledi. Bu rakam\u0131 anlaml\u0131 k\u0131lan ise, bir \u00f6nceki y\u0131l\u0131n <b>42.366.116 bin TL<\/b> seviyesindeki k\u00e2r\u0131 ile k\u0131yasland\u0131\u011f\u0131nda ortaya \u00e7\u0131kan istikrarl\u0131 b\u00fcy\u00fcme ivmesidir.<\/p>\n<p>Ancak bir finansal hikaye anlat\u0131c\u0131s\u0131 i\u00e7in as\u0131l kilit nokta k\u00e2r\u0131n miktar\u0131 de\u011fil, kayna\u011f\u0131d\u0131r. Bankan\u0131n \u00fccret ve komisyon gelirleri, 2024\u2019teki 73,7 milyar TL seviyesinden yakla\u015f\u0131k %64\u2019l\u00fck \u00e7arp\u0131c\u0131 bir art\u0131\u015fla <b>120,9 milyar TL<\/b> (120.971.683 bin TL) seviyesine ula\u015fm\u0131\u015ft\u0131r. Bu veri, Akbank\u2019\u0131n k\u00e2rl\u0131l\u0131k motorunda ciddi bir vites de\u011fi\u015fikli\u011fine gitti\u011fini g\u00f6steriyor: Faiz gelirlerine olan ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltan ve hizmet odakl\u0131 &#8220;faiz d\u0131\u015f\u0131 gelirlere&#8221; dayanan bu model, faiz oranlar\u0131ndaki dalgalanmalara kar\u015f\u0131 bankay\u0131 koruyan stratejik bir kalkan niteli\u011findedir.<\/p>\n<h2>G\u00f6r\u00fcnmez Risk Y\u00f6netimi: 71 Milyar TL\u2019lik G\u00fcvenlik Duvar\u0131<\/h2>\n<p>Bankac\u0131l\u0131kta g\u00fcven, sadece kasadaki nakit de\u011fil, olas\u0131 risklere kar\u015f\u0131 g\u00f6sterilen d\u00fcr\u00fcst yakla\u015f\u0131md\u0131r. Akbank\u2019\u0131n 3,5 trilyon TL\u2019lik aktifinin yakla\u015f\u0131k %55\u2019ini olu\u015fturan <b>1,9 trilyon TL<\/b> (1.920.958.252 bin TL) tutar\u0131ndaki kredi portf\u00f6y\u00fc, bankan\u0131n en b\u00fcy\u00fck varl\u0131\u011f\u0131 oldu\u011fu kadar en hassas y\u00f6netilmesi gereken alan\u0131d\u0131r.<\/p>\n<p>Banka, bu devasa kredi hacmi i\u00e7in bilan\u00e7osunda <b>71.072.754 bin TL<\/b> tutar\u0131nda toplam beklenen zarar kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131rm\u0131\u015f durumda. Bu 71 milyar TL\u2019yi bir &#8220;kay\u0131p&#8221; olarak de\u011fil, gelecekteki ekonomik t\u00fcrb\u00fclanslara kar\u015f\u0131 in\u015fa edilmi\u015f bir &#8220;g\u00fcvenlik duvar\u0131&#8221; olarak okumak gerekir. Ba\u011f\u0131ms\u0131z denet\u00e7inin TFRS 9 (beklenen kredi zararlar\u0131) modellerine dair vurgusu, bu rakam\u0131n arkas\u0131ndaki matematiksel titizli\u011fi \u015f\u00f6yle \u00f6zetliyor:<\/p>\n<p>&#8220;Grup, kredi de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tutar\u0131n\u0131n hesaplanmas\u0131 s\u0131ras\u0131nda \u00f6nemli yarg\u0131, yorum ve varsay\u0131mlar kullanarak kararlar al\u0131r. Bu yarg\u0131, yorum ve varsay\u0131mlar, kredilerdeki beklenen kredi zararlar\u0131n\u0131 \u00f6l\u00e7mek i\u00e7in uygulanan finansal modellerin geli\u015ftirilmesinde kilit \u00f6neme sahiptir.&#8221;<\/p>\n<h2>Emekli Sand\u0131\u011f\u0131 Bilmecesi: 12.591 \u00c7al\u0131\u015fan\u0131n Gelece\u011fi ve Cumhurba\u015fkan\u0131 Karar\u0131<\/h2>\n<p>Raporun teknik detaylar\u0131 aras\u0131nda gizlenen en insani hikaye, Akbank\u2019\u0131n <b>12.591<\/b> \u00e7al\u0131\u015fan\u0131n\u0131n sosyal g\u00fcvencesini ilgilendiren Emekli Sand\u0131\u011f\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Banka, \u00e7al\u0131\u015fanlar\u0131n\u0131n emeklilik haklar\u0131 ve Sand\u0131k devri s\u00fcreci i\u00e7in bilan\u00e7osunda <b>1,68 milyar TL<\/b> (1.682.802 bin TL) seviyesinde bir kar\u015f\u0131l\u0131k tutuyor.<\/p>\n<p>Buradaki belirsizli\u011fin oda\u011f\u0131nda, Sand\u0131\u011f\u0131n Sosyal G\u00fcvenlik Kurumu\u2019na (SGK) devir s\u00fcreci yer al\u0131yor. 5510 say\u0131l\u0131 Kanun kapsam\u0131nda bu devrin tarihini belirleme yetkisi m\u00fcnhas\u0131ran <b>Cumhurba\u015fkan\u0131<\/b>&#8216;na verilmi\u015f durumda. Devir tarihi hen\u00fcz netle\u015fmedi\u011fi i\u00e7in banka, 12 binden fazla \u00e7al\u0131\u015fan\u0131n\u0131n gelece\u011fini ilgilendiren bu s\u00fcreci titiz bir akt\u00fceryal disiplinle y\u00f6netmeye devam ediyor. Bu durum, teknik bir bilan\u00e7o kaleminden ziyade, kurumun insan kayna\u011f\u0131na olan k\u00f6kl\u00fc sorumlulu\u011funun bir yans\u0131mas\u0131d\u0131r.<\/p>\n<h2>Bankac\u0131l\u0131\u011f\u0131n Yeni Kalesi: Bilgi Teknolojileri ve &#8220;De\u011fi\u015fiklik Y\u00f6netimi&#8221;<\/h2>\n<p>Modern d\u00fcnyada bir bankay\u0131 soymak i\u00e7in art\u0131k maskelere de\u011fil, kodlara ihtiya\u00e7 duyuluyor. Akbank\u2019\u0131n denetim raporunda &#8220;Bilgi Teknolojileri Denetimi&#8221;nin ayr\u0131 bir ba\u015fl\u0131k olmas\u0131, bankan\u0131n art\u0131k devasa bir &#8220;Elektronik Veri \u0130\u015fleme&#8221; merkezine d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fcn\u00fcn teyididir.<\/p>\n<p>Burada en kritik kavram &#8220;De\u011fi\u015fiklik Y\u00f6netimi&#8221; (Change Management). Akbank gibi 3,5 trilyon TL\u2019lik bir sistemi y\u00f6netirken dijital g\u00fcncellemelerin h\u0131z\u0131 ile sistemin istikrar\u0131 aras\u0131ndaki denge hayati \u00f6nem ta\u015f\u0131r. Yanl\u0131\u015f y\u00f6netilen bir kod de\u011fi\u015fikli\u011fi, sadece bir IT hatas\u0131 de\u011fil, sistemik bir risk te\u015fkil edebilir. Eri\u015fim g\u00fcvenli\u011fi ve veri b\u00fct\u00fcnl\u00fc\u011f\u00fc \u00fczerine kurulan bu teknolojik hisar, Akbank\u2019\u0131n fiziksel \u015fubelerinden \u00e7ok daha b\u00fcy\u00fck bir g\u00fcvenlik yat\u0131r\u0131m\u0131 haline gelmi\u015f durumdad\u0131r.<\/p>\n<h2>Sermaye Yeterlili\u011fi: Yar\u0131n\u0131n Yak\u0131t\u0131 Olarak %19,03<\/h2>\n<p>T\u00fcm bu karma\u015f\u0131k tablodan \u00e7\u0131kan en g\u00fcven verici rakam, <b>Konsolide Sermaye Yeterlili\u011fi Standart Oran\u0131<\/b> olan <b>%19,03<\/b>\u2019t\u00fcr. Yasal s\u0131n\u0131rlar\u0131n \u00e7ok \u00fczerinde olan bu oran, Akbank\u2019\u0131n hem bug\u00fcnk\u00fc y\u00fck\u00fcml\u00fcl\u00fcklerini sars\u0131lmaz bir bi\u00e7imde kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 hem de gelecekteki b\u00fcy\u00fcme ve teknoloji yat\u0131r\u0131mlar\u0131 i\u00e7in &#8220;kasas\u0131nda yeterli yak\u0131t&#8221; bulundu\u011funu g\u00f6steriyor. Yat\u0131r\u0131mc\u0131lar ve mevduat sahipleri i\u00e7in bu oran, bankan\u0131n finansal f\u0131rt\u0131nalara kar\u015f\u0131 ne kadar &#8220;batmaz&#8221; oldu\u011funun en somut kan\u0131t\u0131d\u0131r.<\/p>\n<h2>Sonu\u00e7 ve Gelece\u011fe Bak\u0131\u015f: Say\u0131lar Bize Ne Anlat\u0131yor?<\/h2>\n<p>Akbank\u2019\u0131n 2025 tablosu, her ne kadar enflasyon muhasebesinin (TMS 29) uygulanmad\u0131\u011f\u0131 bir g\u00f6r\u00fcn\u00fcm sunsa da, kurumun operasyonel kas g\u00fcc\u00fcn\u00fc t\u00fcm \u00e7\u0131plakl\u0131\u011f\u0131yla ortaya koyuyor. Gelece\u011fe dair en kritik veri ise 25 Aral\u0131k 2025 tarihli 7571 say\u0131l\u0131 Kanun\u2019da sakl\u0131: Enflasyon muhasebesi uygulamas\u0131 2026 ve 2027 y\u0131llar\u0131 i\u00e7in kald\u0131r\u0131lm\u0131\u015f durumda. Bu da Akbank\u2019\u0131n \u00f6n\u00fcm\u00fczdeki iki y\u0131l boyunca mevcut finansal disipliniyle, enflasyon d\u00fczeltmesinin yarataca\u011f\u0131 teknik dalgalanmalardan muaf bir \u015fekilde yoluna devam edece\u011fi anlam\u0131na geliyor.<\/p>\n<p>%19,03\u2019l\u00fck sermaye g\u00fcc\u00fc, hem devasa teknolojik altyap\u0131n\u0131n s\u00fcreklili\u011fi hem de 12 bini a\u015fk\u0131n \u00e7al\u0131\u015fan\u0131n temsil etti\u011fi insan kayna\u011f\u0131 orkestrasyonu i\u00e7in en b\u00fcy\u00fck g\u00fcvencedir.<\/p>\n<p>Peki, 3,5 trilyon TL&#8217;lik bir bilan\u00e7oyu y\u00f6netmek sadece finansal bir ba\u015far\u0131 m\u0131d\u0131r, yoksa teknoloji ve insan kayna\u011f\u0131n\u0131n m\u00fckemmel bir orkestrasyonu mu?<\/p>\n<p>&nbsp;<\/p>\n<h1>Akbank 2025 Y\u0131l\u0131 Konsolide Finansal Raporu \u00c7al\u0131\u015fma Rehberi<\/h1>\n<p>Bu \u00e7al\u0131\u015fma rehberi, Akbank T.A.\u015e.&#8217;nin 31 Aral\u0131k 2025 tarihi itibar\u0131yla haz\u0131rlanan konsolide finansal tablolar\u0131n\u0131, ba\u011f\u0131ms\u0131z denetim raporunu ve ilgili dipnotlar\u0131n\u0131 analiz etmek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. Rehber; finansal performans, risk y\u00f6netimi, muhasebe politikalar\u0131 ve denetim s\u00fcre\u00e7lerine odaklanan bir s\u0131nav, cevap anahtar\u0131, makale sorular\u0131 ve kapsaml\u0131 bir s\u00f6zl\u00fck i\u00e7ermektedir.<\/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>B\u00f6l\u00fcm 1: K\u0131sa Cevapl\u0131 S\u0131nav<\/h2>\n<p><b>Talimatlar:<\/b> A\u015fa\u011f\u0131daki sorular\u0131 sa\u011flanan kaynak ba\u011flam\u0131na g\u00f6re 2-3 c\u00fcmleyle yan\u0131tlay\u0131n\u0131z.<\/p>\n<ol>\n<li><b>Akbank Grubu&#8217;nun 31 Aral\u0131k 2025 tarihi itibar\u0131yla konsolide toplam aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc ve d\u00f6nem net k\u00e2r\u0131 nedir?<\/b><\/li>\n<li><b>Ba\u011f\u0131ms\u0131z denet\u00e7i raporunda belirtilen &#8220;Kilit Denetim Konular\u0131&#8221; nelerdir?<\/b><\/li>\n<li><b>Bankan\u0131n sermaye yap\u0131s\u0131 ve hakim orta\u011f\u0131 hakk\u0131nda bilgi veriniz.<\/b><\/li>\n<li><b>TFRS 9 \u00e7er\u00e7evesinde kredilerin s\u0131n\u0131fland\u0131r\u0131lmas\u0131nda kullan\u0131lan \u00fc\u00e7 a\u015fama neyi ifade eder?<\/b><\/li>\n<li><b>Bankan\u0131n emeklilik haklar\u0131na ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fckleri hangi kurum arac\u0131l\u0131\u011f\u0131yla y\u00f6netilmekte ve bu y\u00fck\u00fcml\u00fcl\u00fcklerin gelece\u011fi hakk\u0131nda ne bilinmektedir?<\/b><\/li>\n<li><b>2025 y\u0131l\u0131 finansal raporlar\u0131nda enflasyon muhasebesi (TMS 29) neden uygulanmam\u0131\u015ft\u0131r?<\/b><\/li>\n<li><b>Bankan\u0131n bilgi teknolojileri denetimi kapsam\u0131nda odakland\u0131\u011f\u0131 temel risk alanlar\u0131 nelerdir?<\/b><\/li>\n<li><b>&#8220;Aktiften silme&#8221; (kay\u0131ttan d\u00fc\u015fme) politikas\u0131 hangi t\u00fcr krediler i\u00e7in ve hangi \u015fartlarda uygulan\u0131r?<\/b><\/li>\n<li><b>Grubun sermaye yeterlili\u011fi standart oran\u0131 2025 sonu itibar\u0131yla ka\u00e7t\u0131r ve bu oran yasal s\u0131n\u0131rlarla nas\u0131l bir ili\u015fki i\u00e7indedir?<\/b><\/li>\n<li><b>Konsolidasyon kapsam\u0131na dahil edilen &#8220;Ba\u011fl\u0131 Ortakl\u0131klar&#8221;dan en az \u00fc\u00e7 tanesini belirtiniz.<\/b><\/li>\n<\/ol>\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>B\u00f6l\u00fcm 2: Cevap Anahtar\u0131<\/h2>\n<ol>\n<li><b>Cevap:<\/b> Akbank Grubu&#8217;nun 31 Aral\u0131k 2025 tarihi itibar\u0131yla toplam aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc 3.558.949.685 bin TL&#8217;dir. Grubun bu d\u00f6nemdeki net k\u00e2r\u0131 ise 57.254.821 bin TL olarak ger\u00e7ekle\u015fmi\u015ftir.<\/li>\n<li><b>Cevap:<\/b> Ba\u011f\u0131ms\u0131z denetim raporunda \u00fc\u00e7 ana konu kilit denetim konusu olarak belirlenmi\u015ftir: Kredilere ili\u015fkin TFRS 9 \u00e7er\u00e7evesinde belirlenen de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc, emeklilik haklar\u0131ndan do\u011fan y\u00fck\u00fcml\u00fcl\u00fckler (Teka\u00fct Sand\u0131\u011f\u0131) ve bilgi teknolojileri denetimi.<\/li>\n<li><b>Cevap:<\/b> Bankan\u0131n sermayesinde do\u011frudan veya dolayl\u0131 hakimiyeti olan grup Sabanc\u0131 Grubu&#8217;dur (Hac\u0131 \u00d6mer Sabanc\u0131 Holding A.\u015e. %40,75 paya sahiptir). Bankan\u0131n hisselerinin yakla\u015f\u0131k %52&#8217;si halka a\u00e7\u0131kt\u0131r ve Borsa \u0130stanbul&#8217;da i\u015flem g\u00f6rmektedir.<\/li>\n<li><b>Cevap:<\/b> A\u015fama 1, kredi riskinde \u00f6nemli art\u0131\u015f olmayan varl\u0131klar\u0131 (12 ayl\u0131k beklenen zarar); A\u015fama 2, kredi riskinde \u00f6nemli art\u0131\u015f olan varl\u0131klar\u0131 (\u00f6m\u00fcr boyu beklenen zarar); A\u015fama 3 ise de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne u\u011frad\u0131\u011f\u0131na dair tarafs\u0131z kan\u0131t bulunan varl\u0131klar\u0131 ifade eder.<\/li>\n<li><b>Cevap:<\/b> Bu y\u00fck\u00fcml\u00fcl\u00fckler Teka\u00fct Sand\u0131\u011f\u0131 Vakf\u0131 arac\u0131l\u0131\u011f\u0131yla y\u00f6netilmektedir. \u0130lgili kanunlar uyar\u0131nca bu sand\u0131klar\u0131n Sosyal G\u00fcvenlik Kurumu\u2019na (SGK) devredilmesi \u00f6ng\u00f6r\u00fclmektedir; devir tarihini belirleme yetkisi ise Cumhurba\u015fkan\u0131&#8217;na verilmi\u015ftir.<\/li>\n<li><b>Cevap:<\/b> BDDK&#8217;n\u0131n 5 Aral\u0131k 2024 tarihli karar\u0131 uyar\u0131nca, bankalar\u0131n 2025 y\u0131l\u0131nda enflasyon muhasebesi uygulamamas\u0131na karar verilmi\u015ftir. Bu nedenle Akbank, 31 Aral\u0131k 2025 tarihli tablolar\u0131nda TMS 29 kapsam\u0131nda bir d\u00fczeltme yapmam\u0131\u015ft\u0131r.<\/li>\n<li><b>Cevap:<\/b> Temel odak noktalar\u0131 eri\u015fim g\u00fcvenli\u011fi, de\u011fi\u015fiklik y\u00f6netimi ile veri merkezi ve a\u011f operasyonlar\u0131d\u0131r. \u00d6zellikle finansal verilere yetkisiz eri\u015fimin engellenmesi ve sistemlerin s\u00fcreklili\u011finin sa\u011flanmas\u0131 kritik \u00f6nem ta\u015f\u0131maktad\u0131r.<\/li>\n<li><b>Cevap:<\/b> Be\u015finci Grup (Zarar Niteli\u011findeki Krediler) alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lan ve geri kazan\u0131lmas\u0131na dair makul beklenti bulunmayan krediler aktiften silinir. Bu i\u015flem bir muhasebe uygulamas\u0131d\u0131r ve bor\u00e7lunun yasal takip s\u00fcrecini durdurmaz.<\/li>\n<li><b>Cevap:<\/b> Grubun sermaye yeterlili\u011fi standart oran\u0131 %19,03&#8217;t\u00fcr. Bu oran, ilgili mevzuat ile belirlenen asgari yasal s\u0131n\u0131rlar\u0131n \u00fczerinde seyretmektedir.<\/li>\n<li><b>Cevap:<\/b> Ak Yat\u0131r\u0131m Menkul De\u011ferler A.\u015e., Ak Finansal Kiralama A.\u015e. ve Akbank AG (Almanya) konsolidasyon kapsam\u0131ndaki ba\u011fl\u0131 ortakl\u0131klardan baz\u0131lar\u0131d\u0131r. Ayr\u0131ca Ak Portf\u00f6y Y\u00f6netimi A.\u015e. ve Stablex de grup b\u00fcnyesindedir.<\/li>\n<\/ol>\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>B\u00f6l\u00fcm 3: Makale\/Deneme Sorular\u0131<\/h2>\n<p><b>Talimatlar:<\/b> A\u015fa\u011f\u0131daki konular\u0131 belgede sunulan veriler ve politikalar \u0131\u015f\u0131\u011f\u0131nda derinlemesine analiz ediniz. (Cevaplar sa\u011flanmam\u0131\u015ft\u0131r).<\/p>\n<ol>\n<li><b>TFRS 9 ve Risk Y\u00f6netimi:<\/b> Akbank&#8217;\u0131n beklenen kredi zarar\u0131 hesaplamalar\u0131nda kulland\u0131\u011f\u0131 makroekonomik senaryolar\u0131n (iyi, k\u00f6t\u00fc, baz) finansal tablolar \u00fczerindeki olas\u0131 etkilerini ve y\u00f6netimin bu s\u00fcre\u00e7teki yarg\u0131 alanlar\u0131n\u0131 tart\u0131\u015f\u0131n\u0131z.<\/li>\n<li><b>Dijitalle\u015fme ve Denetim:<\/b> Finansal operasyonlar\u0131n teknolojiye ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, &#8220;Bilgi Teknolojileri Denetimi&#8221;nin ba\u011f\u0131ms\u0131z denetim raporunda neden kilit bir konu olarak ele al\u0131nd\u0131\u011f\u0131n\u0131 analiz ediniz.<\/li>\n<li><b>Emeklilik Y\u00fck\u00fcml\u00fcl\u00fcklerinin Finansal Belirsizli\u011fi:<\/b> Teka\u00fct Sand\u0131\u011f\u0131&#8217;n\u0131n SGK&#8217;ya devri s\u00fcrecindeki akt\u00fceryal varsay\u0131mlar\u0131n (teknik faiz oran\u0131, enflasyon, demografik veriler) bankan\u0131n pasif kalemleri \u00fczerindeki risklerini de\u011ferlendiriniz.<\/li>\n<li><b>Finansal Performans Analizi:<\/b> 2025 ve 2024 y\u0131llar\u0131 aras\u0131ndaki net faiz geliri ve net \u00fccret-komisyon gelirlerindeki de\u011fi\u015fimi kar\u015f\u0131la\u015ft\u0131rarak, grubun ana gelir kalemlerindeki b\u00fcy\u00fcme trendini yorumlay\u0131n\u0131z.<\/li>\n<li><b>Muhasebe Standartlar\u0131na Uyum:<\/b> T\u00fcrkiye&#8217;deki vergi mevzuat\u0131 d\u00fczenlemeleri (enflasyon muhasebesi ertelemeleri) ile uluslararas\u0131 raporlama standartlar\u0131 (TFRS) aras\u0131ndaki dengeyi Akbank \u00f6rne\u011fi \u00fczerinden inceleyiniz.<\/li>\n<\/ol>\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>B\u00f6l\u00fcm 4: Temel Terimler S\u00f6zl\u00fc\u011f\u00fc<\/h2>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Terim<\/td>\n<td>Tan\u0131m<\/td>\n<\/tr>\n<tr>\n<td><b>TFRS 9<\/b><\/td>\n<td>Finansal ara\u00e7lar\u0131n muhasebele\u015ftirilmesi, s\u0131n\u0131fland\u0131r\u0131lmas\u0131 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131klar\u0131n\u0131n hesaplanmas\u0131n\u0131 d\u00fczenleyen T\u00fcrkiye Finansal Raporlama Standard\u0131.<\/td>\n<\/tr>\n<tr>\n<td><b>Beklenen Kredi Zarar\u0131 (BKZ)<\/b><\/td>\n<td>Bir finansal varl\u0131\u011f\u0131n vadesi boyunca ger\u00e7ekle\u015fmesi beklenen temerr\u00fct risklerine g\u00f6re hesaplanan, olas\u0131l\u0131k a\u011f\u0131rl\u0131kl\u0131 zarar tahmini.<\/td>\n<\/tr>\n<tr>\n<td><b>Sermaye Yeterlili\u011fi Oran\u0131 (SYO)<\/b><\/td>\n<td>Bankan\u0131n sahip oldu\u011fu sermayenin, maruz kald\u0131\u011f\u0131 riskli varl\u0131klara oran\u0131n\u0131 g\u00f6steren ve finansal sa\u011flaml\u0131\u011f\u0131 \u00f6l\u00e7en rasyo.<\/td>\n<\/tr>\n<tr>\n<td><b>Kilit Denetim Konusu<\/b><\/td>\n<td>Denet\u00e7inin mesleki muhakemesine g\u00f6re, cari d\u00f6nemin finansal tablo denetiminde en \u00e7ok \u00f6nem arz eden hususlar.<\/td>\n<\/tr>\n<tr>\n<td><b>Konsolidasyon<\/b><\/td>\n<td>Ana ortakl\u0131k ve ba\u011fl\u0131 ortakl\u0131klar\u0131n finansal tablolar\u0131n\u0131n tek bir i\u015fletmeymi\u015f gibi birle\u015ftirilmesi s\u00fcreci.<\/td>\n<\/tr>\n<tr>\n<td><b>\u0130tfa Edilmi\u015f Maliyet<\/b><\/td>\n<td>Bir finansal varl\u0131\u011f\u0131n ilk kayda al\u0131nd\u0131\u011f\u0131 tutardan anapara geri \u00f6demelerinin d\u00fc\u015f\u00fclmesi ve etkin faiz y\u00f6ntemiyle de\u011ferlenmesi sonucu ula\u015f\u0131lan de\u011fer.<\/td>\n<\/tr>\n<tr>\n<td><b>T\u00fcrev Finansal Ara\u00e7lar<\/b><\/td>\n<td>De\u011feri ba\u015fka bir finansal varl\u0131\u011f\u0131n (d\u00f6viz, faiz, endeks vb.) de\u011ferine ba\u011fl\u0131 olan swap, opsiyon ve forward gibi s\u00f6zle\u015fmeler.<\/td>\n<\/tr>\n<tr>\n<td><b>Naz\u0131m Hesaplar<\/b><\/td>\n<td>Bilan\u00e7oda varl\u0131k veya y\u00fck\u00fcml\u00fcl\u00fck olarak yer almayan ancak bankan\u0131n gelecekteki olas\u0131 hak ve bor\u00e7lar\u0131n\u0131 (teminat mektuplar\u0131, taahh\u00fctler vb.) izleyen hesaplar.<\/td>\n<\/tr>\n<tr>\n<td><b>Akt\u00fceryal Varsay\u0131mlar<\/b><\/td>\n<td>Emeklilik ve k\u0131dem tazminat\u0131 gibi uzun vadeli y\u00fck\u00fcml\u00fcl\u00fcklerin bug\u00fcnk\u00fc de\u011ferini hesaplamak i\u00e7in kullan\u0131lan \u00f6l\u00fcm oran\u0131, iskonto oran\u0131 ve maa\u015f art\u0131\u015f\u0131 gibi tahminler.<\/td>\n<\/tr>\n<tr>\n<td><b>Etkin Faiz Y\u00f6ntemi<\/b><\/td>\n<td>Bir finansal arac\u0131n itfa edilmi\u015f maliyetinin hesaplanmas\u0131 ve ilgili faiz gelir veya giderinin d\u00f6nemlere tahsis edilmesi y\u00f6ntemi.<\/td>\n<\/tr>\n<tr>\n<td><b>Yap\u0131land\u0131r\u0131lm\u0131\u015f \u0130\u015fletme<\/b><\/td>\n<td>Belirli bir amaca y\u00f6nelik olarak kurulan (\u00f6rne\u011fin finansman sa\u011flama), oy haklar\u0131n\u0131n y\u00f6netimde ana fakt\u00f6r olmad\u0131\u011f\u0131 i\u015fletmeler (\u00d6rn: A.R.T.S. Ltd.).<\/td>\n<\/tr>\n<tr>\n<td><b>Reeskont<\/b><\/td>\n<td>Vadesi hen\u00fcz gelmemi\u015f finansal de\u011ferlerin, bilan\u00e7o g\u00fcn\u00fcndeki de\u011ferine indirgenmesi i\u015flemi.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<button class=\"simplefavorite-button\" data-postid=\"919\" data-siteid=\"1\" data-groupid=\"1\" data-favoritecount=\"0\" style=\"\">Favorile <i class=<\/button>","protected":false},"excerpt":{"rendered":"<p>Akbank, 2025 y\u0131l\u0131 konsolide finansal sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131klad\u0131. Y\u0131ll\u0131k net k\u00e2r\u0131n\u0131 57,2 milyar TL\u2019ye y\u00fckselten banka, 3,5 trilyon TL\u2019yi a\u015fan aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc ve %19,03\u2019l\u00fck g\u00fc\u00e7l\u00fc sermaye yeterlilik oran\u0131yla s\u00fcrd\u00fcr\u00fclebilir b\u00fcy\u00fcmesini korudu. Kredi portf\u00f6y\u00fc ve likidite y\u00f6netimindeki ihtiyatl\u0131 duru\u015fuyla dikkat \u00e7eken Akbank\u2019\u0131n 2025 y\u0131l\u0131 performans analizini ve gelecek vizyonunu inceleyin.<\/p>\n","protected":false},"author":1,"featured_media":920,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[204],"class_list":["post-919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilancoanalizi","tag-akbnk"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/919","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=919"}],"version-history":[{"count":1,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/919\/revisions"}],"predecessor-version":[{"id":921,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/919\/revisions\/921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/920"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}