Banka Finansal Rapor

02.05.2025 18:51

PBT

PASHA Yatırım Bankası A.Ş. 31.03.2025 Konsolide Olmayan FT ve Dipnotlar

Banka Finansal Rapor

Bilanço (Finansal Durum Tablosu) (TFRS 9`a Göre Karşılık Ayrılmış)
Sunum Para Birimi 1.000 TL
Finansal Tablo Niteliği Konsolide Olmayan
Dipnot Referansı
Footnote Reference
Cari Dönem
31.03.2025
Current Period
31.03.2025
Önceki Dönem
31.12.2024
Previous Period
31.12.2024
TP
TC
YP
FC
Toplam
Total
TP
TC
YP
FC
Toplam
Total
kap-fr_StatementOfFinancialPositionTFRSNineImpairementModelAppliedLineItems|
Bilanço (Finansal Durum Tablosu) (TFRS 9`a Göre Karşılık Ayrılmış)
Balance Sheet (Statement of Financial Position) (TFRS 9 Impairment Model Applied)
ifrs-full_AssetsAbstract|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
VARLIKLAR
ASSETS
kap-fr_FinancialAssetsExcludingFinancialAssetsAtAmortisedCost|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
FİNANSAL VARLIKLAR (Net)
FINANCIAL ASSETS (Net)
880.015
2.094.067
2.974.082
305.551
3.245.421
3.550.972
ifrs-full_CashAndCashEquivalents|
Nakit ve Nakit Benzerleri
Cash and cash equivalents
607.921
1.958.811
2.566.732
61.605
3.142.722
3.204.327
kap-fr_CashAndCashBalancesAtCentralBanks|http://www.xbrl.org/2003/role/terseLabel
Nakit Değerler ve Merkez Bankası
Cash and Cash Balances at Central Bank
(5.1.1)
14.806
1.596.473
1.611.279
28.738
1.768.964
1.797.702
kap-fr_Banks|
Bankalar
Banks
(5.1.3)
45.699
363.555
409.254
32.921
1.376.292
1.409.213
kap-fr_ReceivablesFromMoneyMarkets|
Para Piyasalarından Alacaklar
Receivables From Money Markets
547.795
547.795
0
kap-fr_AllowanceForExpectedCreditLossesForCashAndCashEquivalents|http://www.xbrl.org/2009/role/negatedLabel
Beklenen Zarar Karşılıkları ( - )
Allowance for Expected Losses ( - )
-379
-1.217
-1.596
-54
-2.534
-2.588
ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss|
Gerçeğe Uygun Değer Farkı Kâr Zarara Yansıtılan Finansal Varlıklar
Financial assets at fair value through profit or loss
(5.1.2)
12.330
114.817
127.147
12.378
83.713
96.091
kap-fr_PublicSectorDebtSecuritiesAtFairValueThroughProfitOrLoss|http://www.xbrl.org/2003/role/terseLabel
Devlet Borçlanma Senetleri
Public Debt Securities
0
0
kap-fr_EquityInstrumentsAtFairValueThroughProfitOrLoss|http://www.xbrl.org/2003/role/terseLabel
Sermayede Payı Temsil Eden Menkul Değerler
Equity instruments
114.817
114.817
83.713
83.713
kap-fr_OtherFinancialAssetsAtFairValueThroughProfitOrLoss|http://www.xbrl.org/2003/role/terseLabel
Diğer Finansal Varlıklar
Other Financial Assets
12.330
12.330
12.378
12.378
ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncome|http://www.xbrl.org/2003/role/terseLabel
Gerçeğe Uygun Değer Farkı Diğer Kapsamlı Gelire Yansıtılan Finansal Varlıklar
Financial Assets at Fair Value Through Other Comprehensive Income
(5.1.4)
259.764
20.439
280.203
231.568
18.986
250.554
kap-fr_PublicSectorDebtSecuritiesAtFairValueThroughOtherComprehensiveIncome|http://www.xbrl.org/2003/role/terseLabel
Devlet Borçlanma Senetleri
Public Debt Securities
186.913
186.913
182.210
182.210
kap-fr_EquityInstrumentsAtFairValueThroughOtherComprehensiveIncome|http://www.xbrl.org/2003/role/terseLabel
Sermayede Payı Temsil Eden Menkul Değerler
Equity instruments
7.659
7.659
7.659
7.659
kap-fr_OtherFinancialAssetsAtFairValueThroughOtherComprehensiveIncome|http://www.xbrl.org/2003/role/terseLabel
Diğer Finansal Varlıklar
Other Financial Assets
65.192
20.439
85.631
41.699
18.986
60.685
ifrs-full_DerivativeFinancialAssets|
Türev Finansal Varlıklar
Derivative financial assets
0
0
0
0
0
0
kap-fr_DerivativeFinancialAssetsAtFairValueThroughProfitOrLoss|
Türev Finansal Varlıkların Gerçeğe Uygun Değer Farkı Kar Zarara Yansıtılan Kısmı
Derivative Financial Assets At Fair Value Through Profit Or Loss
(5.1.2)
0
0
kap-fr_DerivativeFinancialAssetsAtFairValueThroughOtherComprehensiveIncome|
Türev Finansal Varlıkların Gerçeğe Uygun Değer Farkı Diğer Kapsamlı Gelire Yansıtılan Kısmı
Derivative Financial Assets At Fair Value Through Other Comprehensive Income
(5.1.11)
0
0
ifrs-full_FinancialAssetsAtAmortisedCost|http://www.xbrl.org/2009/role/netLabel
İTFA EDİLMİŞ MALİYETİ İLE ÖLÇÜLEN FİNANSAL VARLIKLAR (Net)
FINANCIAL ASSETS AT AMORTISED COST (Net)
3.454.126
5.344.049
8.798.175
3.968.722
4.558.420
8.527.142
kap-fr_Loans|
Krediler
Loans
(5.1.5)
2.669.350
3.157.140
5.826.490
3.186.899
2.620.456
5.807.355
kap-fr_ReceivablesFromLeasingTransactions|
Kiralama İşlemlerinden Alacaklar
Receivables From Leasing Transactions
(5.1.10)
473.814
791.009
1.264.823
498.701
722.328
1.221.029
kap-fr_FactoringReceivables|
Faktoring Alacakları
Factoring Receivables
0
0
kap-fr_FinancialAssetsMeasuredAtAmortisedCost|http://www.xbrl.org/2003/role/terseLabel
İtfa Edilmiş Maliyeti ile Ölçülen Diğer Finansal Varlıklar
Other Financial Assets Measured at Amortised Cost
(5.1.6)
343.668
1.416.012
1.759.680
316.839
1.230.190
1.547.029
kap-fr_PublicSectorDebtSecuritiesMeasuredAtAmortisedCost|http://www.xbrl.org/2003/role/terseLabel
Devlet Borçlanma Senetleri
Public Debt Securities
343.668
346.424
690.092
316.839
571.353
888.192
kap-fr_OtherFinancialAssetsMeasuredAtAmortisedCost|http://www.xbrl.org/2003/role/terseLabel
Diğer Finansal Varlıklar
Other Financial Assets
1.069.588
1.069.588
658.837
658.837
kap-fr_AllowanceForExpectedCreditLosses|http://www.xbrl.org/2009/role/negatedLabel
Beklenen Zarar Karşılıkları (-)
Allowance for Expected Credit Losses (-)
(5.1.5)
-32.706
-20.112
-52.818
-33.717
-14.554
-48.271
kap-fr_NonCurrentAssetsClassifiedAsHeldForSaleAndDiscontinuedOperations|http://www.xbrl.org/2009/role/netLabel
SATIŞ AMAÇLI ELDE TUTULAN VE DURDURULAN FAALİYETLERE İLİŞKİN DURAN VARLIKLAR (Net)
NON-CURRENT ASSETS OR DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE FROM DISCONTINUED OPERATIONS (Net)
(5.1.16)
0
0
0
0
0
0
kap-fr_NonCurrentAssetsClassifiedAsHeldForSale|http://www.xbrl.org/2003/role/terseLabel
Satış Amaçlı
Held for Sale
0
0
kap-fr_NonCurrentAssetsFromDiscontinuedOperations|http://www.xbrl.org/2003/role/terseLabel
Durdurulan Faaliyetlere İlişkin
Non-Current Assets From Discontinued Operations
0
0
ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
ORTAKLIK YATIRIMLARI
INVESTMENTS IN ASSOCIATES, SUBSIDIARIES AND JOINT VENTURES
0
0
0
0
0
0
ifrs-full_InvestmentsInAssociates|http://www.mkk.com.tr/2015/role/tersenetLabel
İştirakler (Net)
Investments in Associates (Net)
(5.1.7)
0
0
0
0
0
0
kap-fr_AssociatesAccountedforUsingEquityMethod|http://www.xbrl.org/2003/role/terseLabel
Özkaynak Yöntemine Göre Değerlenenler
Associates Accounted for Using Equity Method
0
0
kap-fr_UnconsolidatedAssociatesAccountedForUsingEquityMethod|
Konsolide Edilmeyenler
Unconsolidated Associates
0
0
ifrs-full_InvestmentsInSubsidiaries|http://www.mkk.com.tr/2015/role/tersenetLabel
Bağlı Ortaklıklar (Net)
Investments in Subsidiaries (Net)
(5.1.8)
0
0
0
0
0
0
kap-fr_UnconsolidatedFinancialSubsidiaries|
Konsolide Edilmeyen Mali Ortaklıklar
Unconsolidated Financial Subsidiaries
0
0
kap-fr_UnconsolidatedNonfinancialSubsidiaries|
Konsolide Edilmeyen Mali Olmayan Ortaklıklar
Unconsolidated Non-Financial Subsidiaries
0
0
kap-fr_JointlyControledPartnershipsJointVentures|http://www.mkk.com.tr/2015/role/tersenetLabel
Birlikte Kontrol Edilen Ortaklıklar (İş Ortaklıkları) (Net)
Jointly Controlled Partnerships (JointVentures) (Net)
(5.1.9)
0
0
0
0
0
0
kap-fr_JointlyControlledPartnershipsAccountedforUsingEquityMethod|http://www.xbrl.org/2003/role/verboseLabel
Özkaynak Yöntemine Göre Değerlenenler
Jointly Controlled Partnerships Accounted for Using Equity Method
0
0
kap-fr_UnconsolidatedJointlyControlledPartnerships|http://www.xbrl.org/2003/role/verboseLabel
Konsolide Edilmeyenler
Unconsolidated Jointly Controlled Partnerships
0
0
kap-fr_TangibleAssets|http://www.xbrl.org/2009/role/netLabel
MADDİ DURAN VARLIKLAR (Net)
TANGIBLE ASSETS (Net)
(5.1.12)
75.824
75.824
72.654
72.654
ifrs-full_IntangibleAssetsAndGoodwill|http://www.xbrl.org/2009/role/netLabel
MADDİ OLMAYAN DURAN VARLIKLAR (Net)
INTANGIBLE ASSETS AND GOODWILL (Net)
(5.1.13)
22.734
0
22.734
21.294
0
21.294
ifrs-full_Goodwill|
Şerefiye
Goodwill
0
0
ifrs-full_IntangibleAssetsOtherThanGoodwill|http://www.xbrl.org/2003/role/terseLabel
Diğer
Other
22.734
22.734
21.294
21.294
ifrs-full_InvestmentProperty|http://www.xbrl.org/2009/role/netLabel
YATIRIM AMAÇLI GAYRİMENKULLER (Net)
INVESTMENT PROPERTY (Net)
(5.1.14)
208.077
208.077
208.487
208.487
ifrs-full_CurrentTaxAssets|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
CARİ VERGİ VARLIĞI
CURRENT TAX ASSETS
46
46
0
ifrs-full_DeferredTaxAssets|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
ERTELENMİŞ VERGİ VARLIĞI
DEFERRED TAX ASSET
(5.1.15)
438.349
438.349
398.884
398.884
ifrs-full_OtherAssets|http://www.xbrl.org/2009/role/netLabel
DİĞER AKTİFLER (Net)
OTHER ASSETS (Net)
(5.1.17)
82.647
38
82.685
133.876
133.876
ifrs-full_Assets|http://www.mkk.com.tr/2015/role/terseTotalLabel
VARLIKLAR TOPLAMI
TOTAL ASSETS
5.161.818
7.438.154
12.599.972
5.109.468
7.803.841
12.913.309
ifrs-full_EquityAndLiabilitiesAbstract|http://www.mkk.com.tr/2015/role/capslockLabel
YÜKÜMLÜLÜKLER
LIABILITY AND EQUITY ITEMS
kap-fr_Deposits|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
MEVDUAT
DEPOSITS
(5.2.1)
0
0
ifrs-full_LoansReceived|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
ALINAN KREDİLER
LOANS RECEIVED
(5.2.3)
1.920.308
4.325.647
6.245.955
1.915.338
3.562.212
5.477.550
kap-fr_MoneyMarketFunds|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
PARA PİYASALARINA BORÇLAR
MONEY MARKET FUNDS
(5.2.4)
715.711
577.644
1.293.355
806.946
612.426
1.419.372
kap-fr_MarketableSecuritiesIssued|http://www.xbrl.org/2009/role/netLabel
İHRAÇ EDİLEN MENKUL KIYMETLER (Net)
MARKETABLE SECURITIES (Net)
(5.2.5)
351.332
948.958
1.300.290
261.580
886.722
1.148.302
kap-fr_BillsIssued|http://www.xbrl.org/2003/role/terseLabel
Bonolar
Bills
351.332
351.332
261.580
261.580
kap-fr_AssetBackedSecuritiesIssued|http://www.xbrl.org/2003/role/terseLabel
Varlığa Dayalı Menkul Kıymetler
Asset-backed Securities
0
0
ifrs-full_BondsIssued|http://www.xbrl.org/2003/role/verboseLabel
Tahviller
Bonds
948.958
948.958
886.722
886.722
kap-fr_Funds|
FONLAR
FUNDS
22.507
276.428
298.935
22.249
443.565
465.814
kap-fr_BorrowerFunds|http://www.xbrl.org/2003/role/terseLabel
Müstakrizlerin Fonları
Borrower funds
6.393
24.754
31.147
4.096
34.817
38.913
kap-fr_OtherFunds|http://www.xbrl.org/2003/role/terseLabel
Diğer
Other
16.114
251.674
267.788
18.153
408.748
426.901
kap-fr_FinancialLiabilitieAtFairValueThroughProfitOrLoss|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
GERÇEĞE UYGUN DEĞER FARKI KAR ZARARA YANSITILAN FİNANSAL YÜKÜMLÜLÜKLER
FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS
0
0
kap-fr_DerivativeFinancialLiabilities|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
TÜREV FİNANSAL YÜKÜMLÜLÜKLER
DERIVATIVE FINANCIAL LIABILITIES
0
0
0
0
0
0
kap-fr_DerivativeFinancialLiabilitiesAtFairValueThroughProfitOrLoss|
Türev Finansal Yükümlülüklerin Gerçeğe Uygun Değer Farkı Kar Zarara Yansıtılan Kısmı
Derivative Financial Liabilities At Fair Value Through Profit Or Loss
(5.2.2)
0
0
kap-fr_DerivativeFinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncome|
Türev Finansal Yükümlülüklerin Gerçeğe Uygun Değer Farkı Diğer Kapsamlı Gelire Yansıtılan Kısmı
Derivative Financial Liabilities At Fair Value Through Other Comprehensive Income
(5.2.8)
0
0
kap-fr_FactoringPayables|http://www.mkk.com.tr/2015/role/capslockLabel
FAKTORİNG YÜKÜMLÜLÜKLERİ
FACTORING PAYABLES
0
0
kap-fr_LeasePayables|http://www.mkk.com.tr/2015/role/tersenetLabel
KİRALAMA İŞLEMLERİNDEN YÜKÜMLÜLÜKLER (Net)
LEASE PAYABLES (Net)
(5.2.7)
455
455
399
399
ifrs-full_Provisions|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
KARŞILIKLAR
PROVISIONS
(5.2.9)
63.945
2.652
66.597
49.278
2.228
51.506
kap-fr_ProvisionForRestructuring|
Yeniden Yapılanma Karşılığı
Provision for Restructuring
0
0
kap-fr_ReservesForEmployeeBenefits|
Çalışan Hakları Karşılığı
Reserves for Employee Benefits
7.425
7.425
5.245
5.245
kap-fr_InsuranceTechnicalReserves|http://www.xbrl.org/2009/role/netLabel
Sigorta Teknik Karşılıkları (Net)
Insurance Technical Reserves (Net)
0
0
ifrs-full_OtherProvisions|
Diğer Karşılıklar
Other provisions
56.520
2.652
59.172
44.033
2.228
46.261
ifrs-full_CurrentTaxLiabilities|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
CARİ VERGİ BORCU
CURRENT TAX LIABILITIES
(5.2.10)
82.962
82.962
46.730
46.730
ifrs-full_DeferredTaxLiabilities|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
ERTELENMİŞ VERGİ BORCU
DEFERRED TAX LIABILITY
(5.2.11)
0
0
kap-fr_LiabilitiesRelatedToAssetsHeldForSaleAndDiscontinuedOperations|http://www.xbrl.org/2009/role/netLabel
SATIŞ AMAÇLI ELDE TUTULAN VE DURDURULAN FAALİYETLERE İLİŞKİN DURAN VARLIK BORÇLARI (Net)
LIABILITIES RELATED TO ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Net)
(5.2.12)
0
0
0
0
0
0
kap-fr_LiabilitiesRelatedToAssetsHeldForSale|http://www.xbrl.org/2003/role/terseLabel
Satış Amaçlı
Held For Sale
0
0
kap-fr_LiabilitiesRelatedToDiscontinuedOperations|http://www.xbrl.org/2003/role/terseLabel
Durdurulan Faaliyetlere İlişkin
Related to Discontinued Operations
0
0
kap-fr_SubordinatedDebt|http://www.mkk.com.tr/2015/role/capslockLabel
SERMAYE BENZERİ BORÇLANMA ARAÇLARI
SUBORDINATED DEBT
(5.2.13)
0
944.728
944.728
0
882.285
882.285
kap-fr_SubordinatedLoans|http://www.xbrl.org/2003/role/terseLabel
Krediler
Loans
944.728
944.728
882.285
882.285
kap-fr_SubordinatedOtherDebtInstruments|http://www.xbrl.org/2003/role/terseLabel
Diğer Borçlanma Araçları
Other Debt Instruments
0
0
ifrs-full_OtherLiabilities|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
DİĞER YÜKÜMLÜLÜKLER
OTHER LIABILITIES
(5.2.6)
219.456
270.894
490.350
273.655
1.372.422
1.646.077
ifrs-full_Equity|http://www.mkk.com.tr/2015/role/standartCapitalsLabel
ÖZKAYNAKLAR
EQUITY
(5.2.14)
1.874.638
1.707
1.876.345
1.773.808
1.466
1.775.274
ifrs-full_IssuedCapital|
Ödenmiş Sermaye
Issued capital
500.000
500.000
500.000
500.000
kap-fr_CapitalReserves|
Sermaye Yedekleri
Capital Reserves
0
0
0
0
0
0
ifrs-full_SharePremium|http://www.xbrl.org/2003/role/terseLabel
Hisse Senedi İhraç Primleri
Equity Share Premiums
0
0
kap-fr_ShareCancellationProfits|
Hisse Senedi İptal Karları
Share Cancellation Profits
0
0
kap-fr_OtherCapitalReserves|
Diğer Sermaye Yedekleri
Other Capital Reserves
0
0
kap-fr_OtherAccumulatedComprehensiveIncomeThatWillNotBeReclassifiedInProfitOrLoss|http://www.xbrl.org/2003/role/verboseLabel
Kâr veya Zararda Yeniden Sınıflandırılmayacak Birikmiş Diğer Kapsamlı Gelirler veya Giderler
Other Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss
0
0
kap-fr_OtherAccumulatedComprehensiveIncomeThatWillBeReclassifiedInProfitOrLoss|http://www.xbrl.org/2003/role/verboseLabel
Kâr veya Zararda Yeniden Sınıflandırılacak Birikmiş Diğer Kapsamlı Gelirler veya Giderler
Other Accumulated Comprehensive Income That Will Be Reclassified In Profit Or Loss
-13.438
1.707
-11.731
-12.829
1.466
-11.363
kap-fr_ProfitReserves|
Kar Yedekleri
Profit Reserves
1.250.137
0
1.250.137
823.764
0
823.764
kap-fr_LegalReserves|
Yasal Yedekler
Legal Reserves
64.915
64.915
41.771
41.771
kap-fr_StatutoryReserves|
Statü Yedekleri
Statutory Reserves
295
295
295
295
kap-fr_ExtraordinaryReserves|
Olağanüstü Yedekler
Extraordinary Reserves
1.184.927
1.184.927
781.698
781.698
kap-fr_OtherProfitReserves|
Diğer Kar Yedekleri
Other Profit Reserves
0
0
kap-fr_ProfitOrLossClassifiedInEquity|http://www.xbrl.org/2003/role/terseLabel
Kar veya Zarar
Profit or Loss
137.939
0
137.939
462.873
0
462.873
kap-fr_PriorYearsProfitsOrLosses|http://www.xbrl.org/2003/role/verboseLabel
Geçmiş Yıllar Kar veya Zararı
Prior Years` Profit or Loss
0
0
kap-fr_CurrentPeriodNetProfitOrLossClassifiedInEquity|http://www.mkk.com.tr/2015/role/tersenetLabel
Dönem Net Kâr veya Zararı
Current Period Net Profit Or Loss
137.939
137.939
462.873
462.873
ifrs-full_NoncontrollingInterests|http://www.xbrl.org/2003/role/terseLabel
Azınlık Payları
Non-controlling Interests
0
0
0
0
ifrs-full_EquityAndLiabilities|http://www.xbrl.org/2003/role/totalLabel
YÜKÜMLÜLÜKLER TOPLAMI
Total equity and liabilities
5.251.314
7.348.658
12.599.972
5.149.983
7.763.326
12.913.309
https://www.kap.org.tr/Bildirim/1433027



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Riyal 10,2164 10,2676 % -0,18  
18:05 Alış Satış %  
Gümüş ONS 31,96 32,06 % 0,66  
Platin 963,76 970,39 % 0,66  
Paladyum 950,47 959,32 % 0,66  
Brent Pet. 61,50 61,50 % 0,66  
Altın Ons 3.240,09 3.240,57 % 0,66