{"id":128,"date":"2026-02-02T18:43:05","date_gmt":"2026-02-02T18:43:05","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisken\/?p=128"},"modified":"2026-05-07T11:04:07","modified_gmt":"2026-05-07T11:04:07","slug":"%f0%9f%94%b5%f0%9f%87%ba%f0%9f%87%b8-akbnk-akbank-2025-12-earnings-analysis","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisken\/128","title":{"rendered":"\ud83d\udd35\ud83c\uddfa\ud83c\uddf8 #AKBNK | AKBANK 2025\/12 Earnings Analysis"},"content":{"rendered":"<p><iframe loading=\"lazy\" title=\"\ud83d\udd35\ud83c\uddfa\ud83c\uddf8 #AKBNK | AKBANK 2025\/12 Earnings Analysis\" width=\"858\" height=\"483\" src=\"https:\/\/www.youtube.com\/embed\/D3DACq8JLTk?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>Beyond the Billions: 5 Impactful Takeaways from Akbank\u2019s 2025 Financial Deep Dive<\/h1>\n<table border=\"1\">\n<tbody>\n<tr>\n<td><b>Quick Stats: Akbank 2025 Consolidated Results<\/b><\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td><b>Total Assets<\/b><\/td>\n<td>3.56 Trillion TL<\/td>\n<\/tr>\n<tr>\n<td><b>Net Profit (Nominal)<\/b><\/td>\n<td>57.2 Billion TL<\/td>\n<\/tr>\n<tr>\n<td><b>Capital Adequacy Ratio<\/b><\/td>\n<td>19.03%<\/td>\n<\/tr>\n<tr>\n<td><b>Total Personnel<\/b><\/td>\n<td>13,288 (Down from 13,478)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Navigating the financial report of a banking giant like Akbank requires more than a glance at the headlines. With total assets now reaching a staggering <b>3.56 trillion TL<\/b>, the bank is an undeniable pillar of the Turkish economy. However, as any strategic analyst will tell you, the sheer scale of a balance sheet often masks the underlying risks and shifts that define an institution&#8217;s future.<\/p>\n<p>While the nominal <b>57.2 billion TL net profit<\/b> suggests a banner year, the &#8220;fine print&#8221; of the 2025 Consolidated Financial Report tells a more nuanced story. It is a tale of aggressive digital scaling, a calculated entry into the crypto-asset frontier, and a massive preemptive strike against credit volatility. By looking past the surface billions, we find an institution fundamentally rewiring itself for a volatile, code-driven future.<\/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<h3>1. The Strategic Crypto Acquisition: Beyond the Pilot Phase<\/h3>\n<p>The inclusion of <b>Stablex Kripto Varl\u0131k Al\u0131m Sat\u0131m Platformu A.\u015e.<\/b> within the consolidated group is the report&#8217;s most significant strategic signal. This is not merely a &#8220;pivot&#8221; or an experiment; it is the culmination of a strategic acquisition. As noted on page 14 of the report, Stablex was acquired by <b>Ak Yat\u0131r\u0131m Menkul De\u011ferler A.\u015e.<\/b> in 2023.<\/p>\n<p>For a 77-year-old traditional bank to fully consolidate a crypto-asset trading platform indicates that digital assets have moved from the periphery to the core of Akbank\u2019s future-proofing strategy. It suggests the bank is positioning itself to own the infrastructure of the decentralized economy rather than just facilitating transactions.<\/p>\n<p><i>&#8220;Ana Ortakl\u0131k Banka ve ba\u011fl\u0131 ortakl\u0131klar\u0131 olan&#8230; Stablex Kripto Varl\u0131k Al\u0131m Sat\u0131m Platformu A.\u015e. konsolidasyon kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.&#8221;<\/i><\/p>\n<p><b>(Translation:<\/b> The Parent Bank and its subsidiaries&#8230; including Stablex Crypto Asset Trading Platform, have been included in the scope of consolidation.<b>)<\/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<h3>2. The 71 Billion TL Preemptive Strike: A 52% Jump in Provisions<\/h3>\n<p>The most startling figure for an analyst isn&#8217;t the profit, but the <b>71.07 billion TL<\/b> set aside for expected credit losses (Beklenen Zarar Kar\u015f\u0131l\u0131klar\u0131). This represents a massive <b>52% increase<\/b> from the 46.6 billion TL provisioned in 2024.<\/p>\n<p>This safety net spans <b>1.96 trillion TL<\/b> in total credit exposure, which includes 1.92 trillion TL in traditional lending and 38.8 billion TL in leasing operations (Kiralama \u0130\u015flemlerinden Alacaklar). In a volatile macro environment, this aggressive provisioning is a &#8220;counter-intuitive&#8221; show of strength\u2014a preemptive strike designed to absorb potential defaults before they can destabilize the 19.03% capital adequacy ratio.<\/p>\n<p><b>The TFRS 9 Risk Migration Methodology<\/b> The bank uses a sophisticated three-stage system to track risk:<\/p>\n<ul>\n<li><b>A\u015fama 1 (Stage 1):<\/b> Low-risk credits; provisions based on 12-month expected losses.<\/li>\n<li><b>A\u015fama 2 (Stage 2):<\/b> Credits showing a &#8220;significant increase in risk&#8221; (gecikme &gt; 30 days); provisions cover the entire lifetime of the credit.<\/li>\n<li><b>A\u015fama 3 (Stage 3):<\/b> Impaired or defaulted credits (gecikme &gt; 90 days); full lifetime loss provisions.<\/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<h3>3. The Digital Pulse: IT as a &#8220;Key Audit Matter&#8221;<\/h3>\n<p>In the eyes of independent auditors, Akbank is now as much a technology company as it is a bank. The report classifies Information Technology (IT) as a <b>Kilit Denetim Konusu<\/b> (Key Audit Matter). The focus has shifted from physical vaults to the integrity of electronic data, system continuity, and cloud security.<\/p>\n<p>Interestingly, the &#8220;Digital Pulse&#8221; is confirmed by a slight decrease in total group headcount, dropping from <b>13,478 to 13,288<\/b>. This suggests the bank is successfully scaling its operations\u2014evidenced by the growth of its electronic money subsidiary, <b>Ak\u00d6de<\/b>\u2014through technology rather than human capital.<\/p>\n<p><i>&#8220;Grup, finansal operasyonlar\u0131n\u0131n s\u00fcreklili\u011fi ve Bilgi teknolojileri altyap\u0131s\u0131na ve servislerine ba\u011f\u0131ml\u0131d\u0131r ve Grupta teknolojinin yo\u011fun olarak kullan\u0131ld\u0131\u011f\u0131 kanallara olan talep h\u0131zla artmaktad\u0131r.&#8221;<\/i><\/p>\n<p><b>(The Auditor&#8217;s Warning:<\/b> The Group is dependent on its IT infrastructure and services for the continuity of its financial operations, and demand for technology-intensive channels is rapidly increasing.<b>)<\/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<h3>4. The Pension Paradox: A Billion-Lira Legacy Liability<\/h3>\n<p>A unique institutional quirk found on page 23 involves the <b>Teka\u00fct Sand\u0131\u011f\u0131 Vakf\u0131<\/b> (Pension Fund). Akbank maintains a <b>1.68 billion TL<\/b> provision for liabilities destined for transfer to the Social Security Institution (SGK).<\/p>\n<p>The &#8220;paradox&#8221; is that this transfer\u2014a legacy of Akbank&#8217;s deep roots in the Turkish institutional landscape\u2014cannot be initiated by the bank itself. The authority to set the transfer date rests solely with the <b>President of the Republic (Cumhurba\u015fkan\u0131)<\/b>. Until that executive order is signed, the bank must keep this billion-lira liability on its books in a state of perpetual institutional waiting.<\/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<h3>5. The &#8220;Nominal Trap&#8221;: Navigating the Inflation Accounting Pause<\/h3>\n<p>Strategic analysts must view the <b>57.2 billion TL net profit<\/b> with a degree of skepticism. Per <b>Decision 11021<\/b> by the BDDK, the bank did not apply <b>TMS 29 (Inflation Accounting)<\/b> for the 2025 period.<\/p>\n<p>In a high-inflation environment, this creates a <b>critical transparency gap<\/b>. Because these figures are &#8220;nominal,&#8221; they do not account for the eroding purchasing power of the Turkish Lira. While the 19.03% Capital Adequacy Ratio looks robust, the absence of inflation-adjusted reporting means analysts must manually discount these &#8220;record profits&#8221; to understand the bank&#8217;s true performance in real terms.<\/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<h3>Conclusion: The Future of Turkish Banking<\/h3>\n<p>The 2025 report reveals an Akbank that is lean, technologically defensive, and strategically aggressive. By slashing headcount while integrating crypto-assets and nearly doubling credit provisions, the bank is preparing for a future where &#8220;speed and safety&#8221; are the only currencies that matter.<\/p>\n<p>However, the &#8220;Nominal Trap&#8221; of inflation accounting remains a hurdle for investors seeking absolute clarity. As Akbank evolves into a technology-integrated financial powerhouse, one question remains for the sector: <b>In an era where &#8220;trust&#8221; is being digitized and decentralized, can traditional institutions move fast enough to remain the bedrock of the economy?<\/b> Based on the massive 71 billion TL safety net and the Stablex acquisition, Akbank is betting it can.<\/p>\n<p>&nbsp;<\/p>\n<h1>Akbank T.A.\u015e. Consolidated Financial Performance and Audit Briefing (2025)<\/h1>\n<h2>Executive Summary<\/h2>\n<p>This briefing document provides a comprehensive synthesis of the consolidated financial position and audit results for Akbank T.A.\u015e. and its subsidiaries (collectively &#8220;the Group&#8221;) for the fiscal year ending December 31, 2025. Based on the independent audit report and financial disclosures, the Group demonstrates a robust financial standing characterized by significant asset growth and strong profitability.<\/p>\n<p><b>Critical Takeaways:<\/b><\/p>\n<ul>\n<li><b>Audit Opinion:<\/b> The independent auditor (DRT Ba\u011f\u0131ms\u0131z Denetim\/Deloitte) issued an unqualified (&#8220;clean&#8221;) opinion, stating that the financial statements represent the Group\u2019s financial position fairly in all material respects.<\/li>\n<li><b>Financial Growth:<\/b> Total assets reached approximately <b>3.56 trillion TL<\/b>, a substantial increase from 2.65 trillion TL in 2024.<\/li>\n<li><b>Profitability:<\/b> The Group reported a net profit of <b>57.22 billion TL<\/b> for 2025, compared to 42.36 billion TL in the previous year.<\/li>\n<li><b>Capital Adequacy:<\/b> The consolidated capital adequacy ratio stands at <b>19.03%<\/b>, comfortably above regulatory minimums, despite a slight decrease from 20.19% in 2024.<\/li>\n<li><b>Inflation Accounting:<\/b> Following Banking Regulation and Supervision Agency (BDDK) decisions, the Group <b>did not apply inflation accounting (TMS 29)<\/b> to its 2025 financial statements.<\/li>\n<li><b>Risk Management Focus:<\/b> Key audit matters highlight the complexity of credit loss modeling (TFRS 9), pension fund obligations, and the critical role of Information Technology (IT) security.<\/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>1. Independent Audit and Regulatory Compliance<\/h2>\n<p>The audit was conducted in accordance with the &#8220;Regulation on Independent Audit of Banks&#8221; by the BDDK and the Independent Auditing Standards (BDS) published by the Public Oversight, Accounting and Auditing Standards Authority (KGK).<\/p>\n<h3>Key Audit Matters (KAM)<\/h3>\n<p>The audit identified three primary areas requiring significant professional judgment and auditor focus:<\/p>\n<ul>\n<li><b>TFRS 9 Expected Credit Losses:<\/b>\n<ul>\n<li>Loans and leasing receivables represent <b>55% of the Group\u2019s total assets<\/b> (1.96 trillion TL).<\/li>\n<li>The Group has set aside <b>71.03 billion TL in provisions<\/b>.<\/li>\n<li>Audit focus was placed on the complexity of financial models, the reasonableness of macroeconomic assumptions (such as GDP growth), and the classification of loans into &#8220;stages&#8221; based on credit risk.<\/li>\n<\/ul>\n<\/li>\n<li><b>Pension Fund Obligations:<\/b>\n<ul>\n<li>The Group manages a defined benefit plan via the &#8220;Akbank T.A.\u015e. Teka\u00fct Sand\u0131\u011f\u0131 Vakf\u0131.&#8221;<\/li>\n<li>A provision of <b>1.68 billion TL<\/b> was recorded for pension liabilities.<\/li>\n<li>The audit scrutinized actuarial assumptions (technical interest rates, mortality, inflation) and the potential future transfer of the fund to the Social Security Institution (SGK).<\/li>\n<\/ul>\n<\/li>\n<li><b>Information Technology (IT) Controls:<\/b>\n<ul>\n<li>Given the Group\u2019s high dependency on technology for financial operations, the audit focused on access security, change management, and the integrity of electronic data processing.<\/li>\n<\/ul>\n<\/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. Consolidated Financial Overview<\/h2>\n<h3>Table 1: Key Financial Metrics (31 Dec 2025 vs. 31 Dec 2024)<\/h3>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Metric<\/td>\n<td>31 Dec 2025 (Bin TL)<\/td>\n<td>31 Dec 2024 (Bin TL)<\/td>\n<\/tr>\n<tr>\n<td><b>Total Assets<\/b><\/td>\n<td>3,558,949,685<\/td>\n<td>2,653,105,361<\/td>\n<\/tr>\n<tr>\n<td><b>Loans (Net)<\/b><\/td>\n<td>1,920,958,252<\/td>\n<td>1,375,995,254<\/td>\n<\/tr>\n<tr>\n<td><b>Total Deposits<\/b><\/td>\n<td>2,173,421,167<\/td>\n<td>1,632,597,385<\/td>\n<\/tr>\n<tr>\n<td><b>Shareholders&#8217; Equity<\/b><\/td>\n<td>310,169,116<\/td>\n<td>240,383,648<\/td>\n<\/tr>\n<tr>\n<td><b>Net Profit for the Period<\/b><\/td>\n<td>57,224,231<\/td>\n<td>42,362,192<\/td>\n<\/tr>\n<tr>\n<td><b>Capital Adequacy Ratio (%)<\/b><\/td>\n<td>19.03%<\/td>\n<td>20.19%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Asset Composition<\/h3>\n<ul>\n<li><b>Financial Assets:<\/b> Net financial assets total 1.27 trillion TL, including significant holdings in government debt securities.<\/li>\n<li><b>Loan Growth:<\/b> Net loans increased by approximately 39.6% year-over-year.<\/li>\n<li><b>Tangible Assets:<\/b> Tangible assets grew to 54.07 billion TL, influenced by the Group\u2019s policy of revaluing real estate.<\/li>\n<\/ul>\n<h3>Liability and Equity Structure<\/h3>\n<ul>\n<li><b>Deposits:<\/b> This remains the primary funding source, accounting for over 61% of total liabilities.<\/li>\n<li><b>Securities Issued:<\/b> The net value of issued securities increased significantly to 211.5 billion TL from 122.7 billion TL in 2024.<\/li>\n<li><b>Equity:<\/b> Equity growth was driven by a marked increase in retained earnings (profit reserves) and net profit for the period.<\/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. Analysis of Profit and Loss<\/h2>\n<h3>Operating Income<\/h3>\n<p>The Group&#8217;s gross operating profit reached <b>230.1 billion TL<\/b>. Key drivers include:<\/p>\n<ul>\n<li><b>Net Interest Income:<\/b> 109 billion TL, reflecting the spread between interest earned on loans\/securities and interest paid on deposits.<\/li>\n<li><b>Net Fees and Commissions:<\/b> 121 billion TL, showing a strong increase from 73.7 billion TL in 2024.<\/li>\n<li><b>Commercial Loss:<\/b> The Group reported a net commercial loss of <b>6.67 billion TL<\/b>, primarily due to foreign exchange (FX) losses of 20.6 billion TL, which were partially offset by capital market gains and derivative transaction income.<\/li>\n<\/ul>\n<h3>Operating Expenses and Provisions<\/h3>\n<ul>\n<li><b>Expected Credit Loss Provisions:<\/b> 39.79 billion TL (up from 22.76 billion TL in 2024).<\/li>\n<li><b>Personnel Expenses:<\/b> 39.54 billion TL.<\/li>\n<li><b>Other Operating Expenses:<\/b> 74.19 billion TL.<\/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>4. Risk Management and Capital Adequacy<\/h2>\n<p>The Group\u2019s capital adequacy is maintained through a disciplined &#8220;Active-Passive Management&#8221; strategy overseen by the Asset-Liability Committee (APKO).<\/p>\n<ul>\n<li><b>Capital Buffers:<\/b> The Group maintains a Total Core Capital Requirement Ratio of 4.01%, which includes a capital conservation buffer (2.50%), a systemic bank buffer (1.50%), and a countercyclical buffer (0.01%).<\/li>\n<li><b>Core Capital:<\/b> Total core capital (\u00c7ekirdek Sermaye) stands at 307.08 billion TL.<\/li>\n<li><b>Foreign Exchange Risk:<\/b> Assets and liabilities are managed in both Turkish Lira (TP) and Foreign Currency (YP). As of year-end 2025, the Group\u2019s total YP assets were 1.26 trillion TL against YP liabilities of 1.50 trillion TL.<\/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. Organizational Structure and Ownership<\/h2>\n<h3>Ownership Structure<\/h3>\n<p>Akbank is a private commercial bank, with the <b>Sabanc\u0131 Group<\/b> as the controlling shareholder.<\/p>\n<ul>\n<li><b>Hac\u0131 \u00d6mer Sabanc\u0131 Holding A.\u015e.:<\/b> Holds a 40.75% stake.<\/li>\n<li><b>Free Float:<\/b> Approximately 52% of shares are publicly traded on Borsa \u0130stanbul (BIST) and in international markets via American Depository Receipts (ADRs).<\/li>\n<\/ul>\n<h3>Subsidiaries (The Group)<\/h3>\n<p>The consolidated report encompasses various financial entities:<\/p>\n<ul>\n<li><b>Ak Finansal Kiralama A.\u015e. (Leasing)<\/b><\/li>\n<li><b>Ak Yat\u0131r\u0131m Menkul De\u011ferler A.\u015e. (Brokerage\/Investment)<\/b><\/li>\n<li><b>Ak Portf\u00f6y Y\u00f6netimi A.\u015e. (Asset Management)<\/b><\/li>\n<li><b>Akbank AG (Banking in Germany)<\/b><\/li>\n<li><b>Ak\u00d6de Elektronik Para ve \u00d6deme Hizmetleri A.\u015e. (E-money\/Payment services)<\/b><\/li>\n<li><b>Stablex Kripto Varl\u0131k Al\u0131m Sat\u0131m Platformu A.\u015e. (Crypto Asset Platform)<\/b><\/li>\n<li><b>A.R.T.S. Ltd. (Structured Entity)<\/b><\/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. Significant Accounting Policies and Notes<\/h2>\n<h3>Inflation Accounting (TMS 29)<\/h3>\n<p>Crucially, the Group <b>did not implement inflation accounting<\/b> for the 2025 period. While the KGK initially signaled its application, subsequent BDDK decisions (dated Dec 12, 2023, Jan 11, 2024, and Dec 5, 2024) postponed the requirement for banks and financial institutions for the 2025 fiscal year.<\/p>\n<h3>Defined Benefit Pension Plan<\/h3>\n<p>The &#8220;Teka\u00fct Sand\u0131\u011f\u0131&#8221; fund is subject to potential transfer to the SGK. The timing of this transfer remains at the discretion of the Presidency of the Republic. The Group\u2019s liability is determined by a commission using a <b>9.8% technical interest rate<\/b>.<\/p>\n<h3>Loan Write-off (Kay\u0131ttan D\u00fc\u015fme) Policy<\/h3>\n<p>The Group utilizes a policy for &#8220;Stage 5 &#8211; Loss&#8221; category loans where there is no reasonable expectation of recovery. This is an accounting procedure and does not waive the Group\u2019s legal right to pursue the debt.<\/p>\n<h3>Credit Risk Stage Definitions<\/h3>\n<ul>\n<li><b>Stage 1:<\/b> No significant increase in credit risk; 12-month expected credit loss (BKZ) is recognized.<\/li>\n<li><b>Stage 2:<\/b> Significant increase in credit risk; lifetime BKZ is recognized.<\/li>\n<li><b>Stage 3:<\/b> Objective evidence of impairment; lifetime BKZ is recognized.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Akbank has announced its consolidated financial results for 2025. Increasing its annual net profit to TL 57.2 billion, the bank maintained sustainable growth with total assets exceeding TL 3.5 trillion and a strong capital adequacy ratio of 19.03%. Explore our analysis of Akbank\u2019s 2025 performance, characterized by a prudent stance in loan portfolio and liquidity management, and its vision for the future.<\/p>\n","protected":false},"author":1,"featured_media":129,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[25],"class_list":["post-128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","tag-akbnk"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/posts\/128","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/comments?post=128"}],"version-history":[{"count":1,"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/posts\/128\/revisions"}],"predecessor-version":[{"id":130,"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/posts\/128\/revisions\/130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/media\/129"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/media?parent=128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/categories?post=128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisken\/wp-json\/wp\/v2\/tags?post=128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}