Troy Bağımsız Denetim ve SMMM Ltd. Şti. HSY Bağımsız Denetim ve YMM A.Ş. Kavram Bağımsız Denetim ve YMM A.Ş. Olgu Bağımsız Denetim ve YMM A.Ş.
|
|
- Nancy Wheeler
- 8 years ago
- Views:
Transcription
1 Turkey: Troy Bağımsız Denetim ve SMMM Ltd. Şti. HSY Bağımsız Denetim ve YMM A.Ş. Kavram Bağımsız Denetim ve YMM A.Ş. Olgu Bağımsız Denetim ve YMM A.Ş. Hasan Yalcin, HSY Audit Managing Partner
2 Troy Bağımsız Denetim ve SMMM Ltd. Şti. About Us Troy Bağımsız Denetim was established in 1997 by our executive partner, Mr. Atila Taşpınar and in a short time has became one of the leading certified public accountancy firms. Today, Troy Bağımsız Denetim is a respected professional firm, able to provide its clients local and international advice as a member of Crowe Horwath International. 53
3 Troy Bağımsız Denetim ve SMMM Ltd. Şti. (continued) Ever since the establishment of Troy Bağımsız Denetim, we have built an experienced team who are recognized experts in their fields. By continually investing in our people we have developed a highly skilled team able to provide a full range of business and financial advisory services to local and international clients In today s complex global environments, Troy Bağımsız Denetim will be at your side, offering constructive solutions and providing a wide range of competitively priced, professionally delivered services 54
4 Troy Bağımsız Denetim ve SMMM Ltd. Şti. Services Audit Tax Advisory Audit and Assurance Tax Consulting and Certification VAT Advisory and VAT Refunds Corporate Finance Business Services and Compliance Company Formation and Legal Advice Real Estate Advisory 55
5 HSY Bağımsız Denetim ve YMM A.Ş. About Us HSY Audit is an auditing and consulting firm offering the needed service to its customers in the fields of financial advisory, management advisory, internal auditing and corporate finance as well as independent auditing, tax auditing, certified councillorship services with local experience and global network. HSY Audit consist of 5 partners and 55 staff with 3 offices which are located European and Asian Side of Istanbul. 56
6 HSY Bağımsız Denetim ve YMM A.Ş. Services Audit Tax Advisory Audit Full Acknowledgement Services Other Acknowledgement Services VAT Refund Services Tax and Financial Legislation Services Institutionalization and Management Management of Sales and Marketing Processes Revenue Increase and Cost Reduction Processes Strategic and Organizational Structuring Processes Information Technologies Management 57
7 HSY Bağımsız Denetim ve YMM A.Ş. Offices Head Office ASTORIA KEMPINSKI Büyükdere cad. No: 127 A Kule, K: 22 D: 2201 Esentepe / Şişli / İstanbul Office Büyükdere Cad. Naci Kasım Sok. Hüseyin Özer İş Merkezi No: 3 K: 5 D: 8 Mecidiyeköy / Şişli / İstanbul Office Ataşehir Bulvarı, 4. Cadde, Mimoza 2/6 K:1 D:4 Ataşehir / İstanbul 58
8 HSY Bağımsız Denetim ve YMM A.Ş. References 59
9 HSY Bağımsız Denetim ve YMM A.Ş. Books 60
10 Kavram Bağımsız Denetim ve YMM A.Ş. About Us By means of the authorization certificates, Kavram have been providing audit services since 1987 to: Publicly held companies and intermediary finance institutions in the name of Capital Markets Board Banks, insurance companies, special finance institutions in the name of the Undersecretariat of Treasury, Banking Regulation and Supervision Agency Energy companies in the name of Energy Market Regulatory Authority Corporations in the name of Ministry of Finance Also providing advisory services in various tax and financial topics. 61
11 Kavram Bağımsız Denetim ve YMM A.Ş. (continued) According to a search by FORBES: Kavram protected its place at 2009 in Turkey s biggest audit firms. In the ranking made according to the revenues of the firms audited prior to the rotation of audit firms at 2010, Kavram is set 10th at 2008 and 8th at 2009 among the audit companies. 62
12 Kavram Bağımsız Denetim ve YMM A.Ş. Services Audit Audit Tax Advisory Income Tax and Corporate Tax Transactions VAT Transactions Other Tax and Attestation Services Tax Disputes Tax Consultancy Domestic and Non-Domestic Companies Transactions National and International Accounting Standards Applications Establishment Of Internal Control System and Application of Internal Control Establishment of Corporate Management Systems Preparation Of Financial Tables According To Basel II Criteria Small and Medium Sized Enterprises Consultancy Valuation/Assessment and Reporting Seminar and Conferences 63
13 Olgu Bağımsız Denetim ve YMM A.Ş. About Us Olgu Bağımsız Denetim was established in the year 2006 by 23 chartered accountants centered in İzmir. In the year 2008, Olgu Bağımsız Denetim was authorized by both Capital Market Board (CMB) and Banking Regulation and Supervision Agency (BRSA) and began its operations. Olgu Bağımsız Denetim has 3 working offices in İzmir and 3 communication offices, 2 of them are located in İstanbul and 1 of them is located in Manisa. 64
14 Olgu Bağımsız Denetim ve YMM A.Ş. Services Audit Tax Advisory Audit and Assurance Tax Consulting and Certification Company Law Foreign Exchange Regulations Foreign Investments 65
15 Crowe Horwath Turkey There is very good synergy between existing and the new members firms. This will lead to greater brand recognition of Crowe Horwath International in Turkey and as well place us among the top 10 accounting firms. The 4 firms will be working under an umbrella agreement. 66
IFRS Bulletin. International Financial Reporting Standards Bulletin
www.pwc.com.tr IFRS Bulletin Public Oversight, Accounting and Auditing Standards Authority: The Scope of the Independent Audit and Reporting Framework Which companies, and under which scope? International
More informationwww.pwc.com.tr/tmas Tax Management and Accounting Services TMAS
www.pwc.com.tr/tmas Tax Management and Accounting Services TMAS Tax Management and Accounting Services Our approach & service offerings Process and operations Ayşe Bayrı Işım Partner Direct Phone:+90 212
More informationNew Turkish Commercial Code Roadmap
www.ttkrehberi.com New Turkish Commercial Code Roadmap Managing the Change New Turkish Commercial Code Roadmap The Turkish Commercial Code has been regulating business life in Turkey for almost 55 years;
More informationwww.pk ww. fhot els e. ls c. om
Turkey - overview Zonguldak Tekirdağ Istanbul Kocaeli Sakarya Bursa Ankara Balıkesir Eskişehir Çorum Samsun Tokat Sivas Ordu Trabzon Erzurum Ağrı Manisa Kütahya İzmir Afyonkarahisar Aydın Denizli Muğla
More informationNumbered 2010/11 Prime Ministry Circular about Istanbul International Finance Center Administrative Structure was published in the Official Gazette
Numbered 2010/11 Prime Ministry Circular about Istanbul International Finance Center Administrative Structure was published in the Official Gazette dated May 1, 2010 and numbered 27568. UNOFFICIAL TRANSLATION
More informationGSD HOLDİNG ANONİM ŞİRKETİ (GSD HOLDING INCORPORATED) THE MINUTES OF THE ORDINARY GENERAL ASSEMBLY MEETING FOR THE YEAR 2011
GSD HOLDİNG ANONİM ŞİRKETİ (GSD HOLDING INCORPORATED) THE MINUTES OF THE ORDINARY GENERAL ASSEMBLY MEETING FOR THE YEAR 2011 The Ordinary General Assembly Meeting of GSD Holding A.Ş. for the year 2011
More informationTOFAŞ TÜRK OTOMOBİL FABRİKASI A.Ş. 47TH ORDINARY GENERAL ASSEMBLY MEETING 27.03.2015 MINUTES OF THE MEETING
TOFAŞ TÜRK OTOMOBİL FABRİKASI A.Ş. 47TH ORDINARY GENERAL ASSEMBLY MEETING 27.03.2015 MINUTES OF THE MEETING Ordinary General Assembly Meeting of TOFAŞ Türk Otomobil Fabrikası A.Ş. for the year 2014 is
More informationOUR SERVICES & ORGANIZATION
OUR SERVICES & ORGANIZATION Avraska İş Geliştirme ve Yönetim Danışmanlığı Ltd. Şti. İstanbul, July 2015 The new competition is not only between what companies produce in their factories; but between what
More informationİŞ FACTORING FİNANSMAN HİZMETLERİ ANONİM ŞİRKETİ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2008
İŞ FACTORING FİNANSMAN HİZMETLERİ ANONİM ŞİRKETİ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2008 (Translated into English from the Original Turkish Report). CONVENIENCE TRANSLATION OF THE INDEPENDENT
More informationREGULATION ON INDEPENDENT AUDITING IN INSURANCE AND REINSURANCE COMPANIES AND PENSION COMPANIES
REGULATION ON INDEPENDENT AUDITING IN INSURANCE AND REINSURANCE COMPANIES AND PENSION COMPANIES Official Gazette of Publication: 12.07.2008-26934 Issued By: Prime Ministry (Undersecretariat of Treasury)
More informationDOĞAN HOLDİNG & DOĞAN YAYİN HOLDİNG MERGER
DOĞAN HOLDİNG & DOĞAN YAYİN HOLDİNG MERGER Create long-term Shareholder Value May 28, 2014 Overview of Proposed Transaction Overview Board of Directors announced their decision to merge Doğan Holding &
More informationTOFAŞ TÜRK OTOMOBİL FABRİKASI A.Ş. 46TH ORDINARY GENERAL ASSEMBLY MEETING 28.03.2014
TOFAŞ TÜRK OTOMOBİL FABRİKASI A.Ş. 46TH ORDINARY GENERAL ASSEMBLY MEETING 28.03.2014 MINUTES OF THE MEETING Ordinary General Assembly Meeting of TOFAŞ Türk Otomobil Fabrikası A.Ş. for the year 2013 is
More informationSTRATEGY AND ACTION PLAN FOR ISTANBUL INTERNATIONAL FINANCIAL CENTER (IFC-ISTANBUL)
STRATEGY AND ACTION PLAN FOR ISTANBUL INTERNATIONAL FINANCIAL CENTER (IFC-ISTANBUL) OCTOBER 2009 STATE T.R. PRIME MINISTRY PL AN NING O R GANIZATION Necatibey Cad. No. 108 06100 Yücetepe Ankara TURKEY
More information6. Discussing, approving, amending and approving, or rejecting the Board of Directors proposal concerning dividend distribution,
PROXY STATEMENT TO THE GENERAL ASSEMBLY MEETING CHAIRMANSHIP OF MİGROS TİCARET ANONİM ŞİRKETİ, I, the undersigned, hereby appoint and empower... who is introduced in detail below as my proxy fully authorized
More informationAkis Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş. Kavacık Rüzgarlı Bahçe Mah. Kavak Sok. No: 3 Beykoz 34805 İstanbul
88 TSKB Annual Report 2013 Unconsolidated Independent Auditors Report (Convenience Translation of Unconsolidated Financial Statements and Related Disclosures and Footnotes Originally Issued in Turkish)
More informationTHE DISCUSSION PAPER OF THE IFAC ON PRACTICAL EXPERIENCE AND THE TURKISH EXPERIENCE
THE DISCUSSION PAPER OF THE IFAC ON PRACTICAL EXPERIENCE AND THE TURKISH EXPERIENCE RECEP PEKDEMIR, Ph.D Professor of Accounting School of Business, Istanbul University Technical Advisor, Education Committee
More information6 th CONFERENCE ON TOBACCO OR HEALTH WITH INTERNATIONAL PARTICIPATION
otoğraf&tasarım: Metin Akgün F NATIONAL COMMITTEE ON TOBACCO OR HEALTH 6 th CONFERENCE ON TOBACCO OR HEALTH June 20-22, 2012 Ataturk University Culture and Show Center ERZURUM www.ssuk.org.tr Dear Participants,
More informationFraud in Turkey From Executives Point of View risks, effects and lessons should be taken
KPMG Turkey - Forensic Fraud in Turkey From Executives Point of View risks, effects and lessons should be taken ADVISORY 1 l Executive summary l Executive Summary Fraud in Turkey from executives point
More informationMATERIAL EVENT DISCLOSURE. To the attention of Highness Directorate of BORSA ISTANBUL Tuzla, 14.03.2014 Ref: MG/11 ISTANBUL
MATERIAL EVENT DISCLOSURE Name of the Corporation : MUTLU YATIRIM PROJE ve GAYRIMENKUL GELIŞTIRME A.Ş. Address Tepeören Mah. Eski Ankara Asfaltı Cad. No:210 : 34959 Tuzla/İSTANBUL Phone and Fax Numbers
More informationOUTLINE OF THE ONGOING STUDY ON THE TURKISH FINANCIAL SECTOR
OUTLINE OF THE ONGOING STUDY ON THE TURKISH FINANCIAL SECTOR I. General Outlook of the Financial Sector in Turkey (Section # 2) I.A. Structure of the Financial Sector by Employment and Output Sectoral
More informationMEETING OF THE BOARD OF DIRECTORS OF MUTLU YATIRIM PROJE VE GAYRIMENKUL GELIŞTIRME ANONIM ŞIRKETI
MEETING OF THE BOARD OF DIRECTORS OF MUTLU YATIRIM PROJE VE GAYRIMENKUL GELIŞTIRME ANONIM ŞIRKETI MEETING DATE: 11 August, 2014 MEETING NO: 13 ATTILA TÜRKER VICE- ALI NURI TÜRKER YASEMIN IHSANTÜRKER DILEK
More informationMINUTES OF THE ORDINARY GENERAL SHAREHOLDERS MEETING OF BRİSA BRIDGESTONE SABANCI LASTİK VE TİCARET ANONİM ŞİRKETİ, HELD ON APRIL
MINUTES OF THE ORDINARY GENERAL SHAREHOLDERS MEETING OF BRİSA BRIDGESTONE SABANCI LASTİK VE TİCARET ANONİM ŞİRKETİ, HELD ON APRIL 27, 2012 The Ordinary General Shareholders Meeting of Brisa Bridgestone
More informationSTATEMENT OF RESPONSIBILITY PURSUANT TO FINANCIAL REPORTS FOR THE PERIOD OF JANUARY 1, 2015 AND MARCH 31, 2015
STATEMENT OF RESPONSIBILITY PURSUANT TO FINANCIAL REPORTS FOR THE PERIOD OF JANUARY 1, 2015 AND MARCH 31, 2015 RESOLUTION OF BOARD OF DIRECTORS ON APPROVAL OF FINANCIAL REPORTS MEETING DATE : 30 / 04 /
More information9.05 AAA(Trk)/aa (STABLE)
Corporate Governance Score & Outlook Corporate Governance Rating Report This Report has been prepared by JCR-ER in compliance to the regulations of Capital Market Board of Turkey Shareholders Public Disclosure
More informationMINUTES OF THE ORDINARY GENERAL ASSEMBLY MEETING OF VESTEL ELEKTRONİK SANAYİ VE TİCARET ANONİM ŞİRKETİ DATED 26.04.2016
MINUTES OF THE ORDINARY GENERAL ASSEMBLY MEETING OF VESTEL ELEKTRONİK SANAYİ VE TİCARET ANONİM ŞİRKETİ DATED 26.04.2016 Vestel Elektronik Sanayi ve Ticaret AŞ s Ordinary General Assembly Meeting for the
More informationTurkish Leasing Market: Latest Developments and Prospects
Turkish Leasing Market: Latest Developments and Prospects Bülent Tasar Chairman Turkish Leasing Association (FIDER) Managing Director - Siemens Finansal Kiralama A.S. - Turkey Turkish Leasing Market: Latest
More informationEXTRAORDINARY GENERAL ASSEMBLY MEETING MINUTES OF GSD DENİZCİLİK GAYRİMENKUL İNŞAAT SANAYİ VE TİCARET ANONİM ŞİRKETİ ON 22 DECEMBER 2014
EXTRAORDINARY GENERAL ASSEMBLY MEETING MINUTES OF GSD DENİZCİLİK GAYRİMENKUL İNŞAAT SANAYİ VE TİCARET ANONİM ŞİRKETİ ON 22 DECEMBER 2014 The Extraordinary General Assembly meeting of GSD Denizcilik Gayrimenkul
More informationREGULATION ON ESTABLISHMENT AND WORKING PRINCIPLES OF INSURANCE COMPANIES AND REINSURANCE COMPANIES
REGULATION ON ESTABLISHMENT AND WORKING PRINCIPLES OF INSURANCE COMPANIES AND REINSURANCE COMPANIES Official Gazette of Publication:.08.007 66 Issued By: Prime Ministry (Undersecretariat of Treasury) PART
More informationAddress: Harbiye Cumhuriyet Cad., Can Apt., No: 309, K: 6, 34367, Harbiye, Istanbul, Turkey Phone: +90 (0) 212 231 98 13 www.altinsoy.
List of English Speaking Attorneys and Law Firms in Istanbul The Danish Trade Council has made an effort to list the attorneys and law firms in Turkey. This list is in alphabetical order and the order
More informationAnadolu Group Presentation. May 20, 2014
Anadolu Group Presentation May 20, 2014 1 Part of our lives with the strength it takes from its roots just like a sycamore tree 2 Vision: «The Star that links Anatolia to the world and the world to Anatolia»
More informationCorporate Governance and Credit Rating Services, Inc.
Corporate Governance and Credit Rating Services, Inc. 21 July 2011 CONTENTS Rating and Executive Summary....... 3 Corporate Governance in Turkey....... 5 Rating Methodology......... 7 Company Overview.........
More informationTel: +90 212 315 3000 Fax: +90 212 234 1067 ey.com Ticaret Sicil No : 479919 Mersis No: 0-6010-2772-0400010
Kuzey YMM ve Bağımsız Denetim A.Ş. Eski Büyükdere Cad. Orjin Maslak No:27 Maslak, Sarıyer 34398 İstanbul - Turkey Tel: +90 212 315 3000 Fax: +90 212 234 1067 ey.com Ticaret Sicil No : 479919 Mersis No:
More informationHÜRRİYET GAZETECİLİK VE MATBAACILIK A.Ş. BOARD OF DIRECTORS QUARTERLY REPORT FOR THE PERIOD ENDING 31 MARCH 2010 (1 January 31 March 2010 Period)
HÜRRİYET GAZETECİLİK VE MATBAACILIK A.Ş. BOARD OF DIRECTORS QUARTERLY REPORT FOR THE PERIOD ENDING www.hurriyetcorporate.com Contents A. Information related to Hürriyet Gazetecilik ve Matbaacılık A.Ş...2
More informationDirector General Mr Sedat Birol made a presentation to shareholders about the activities of company in 2013.
MINUTES OF THE ORDINARY GENERAL ASSEMBLY MEETING OF EİS ECZACIBAŞI İLAÇ, SINAİ VE FİNANSAL YATIRIMLAR SANAYİ VE TİCARET ANONİM ŞİRKETİ HELD ON 15 APRIL 214 The Ordinary General Assembly Meeting of EİS
More informationThe Communiqué on Leasing, Factoring and Finance Companies
The Communiqué on Leasing, Factoring and 03.06.2013 www.gsghukuk.com The Communiqué on Procedures and Principles for Establishment and Operations of Financial Leasing, Factoring and Financing Companies
More informationSTATEMENT OF RESPONSIBILITY PURSUANT TO FINANCIAL REPORTS FOR THE PERIOD OF JANUARY 1, 2015 AND SEPTEMBER 30, 2015
STATEMENT OF RESPONSIBILITY PURSUANT TO FINANCIAL REPORTS FOR THE PERIOD OF JANUARY 1, 2015 AND SEPTEMBER 30, 2015 RESOLUTION OF BOARD OF DIRECTORS ON APPROVAL OF FINANCIAL REPORTS MEETING DATE : 27 /
More information8.91 AAA(Trk)/a (STABLE)
Corporate Governance Score & Outlook Corporate Governance Rating Report This Report has been prepared by JCR-ER in compliance to the regulations of Capital Market Board of Turkey Shareholders Public Disclosure
More informationScreening report Turkey
10 May 2007 Screening report Turkey Chapter 6 Company Law Date of screening meetings: Explanatory meeting: 21 June 2006 Bilateral meeting: 20 July 2006 I. CHAPTER CONTENT The chapter includes harmonised
More informationSCREENING CHAPTER 18 STATISTICS FINANCIAL ACCOUNTS
1 SCREENING CHAPTER 18 FINANCIAL ACCOUNTS Country Session: CONTENT Overview Responsible Institutions and Stakeholders Legal Framework Classifications Data Sources Future Plans 2 Overview The Central Bank
More informationInvestor Presentation
Tekstilbank HQ, Istanbul GSD Holding HQ, Istanbul Investor Presentation October 2013 GSD Holding Highlights A 27 years old financial holding company with core investments in: Banking: one deposit accepting
More informationSteel Industry in Turkey. Foreign Market Consulting Ltd. Sti Istanbul June 2014
Steel Industry in Turkey Foreign Market Consulting Ltd. Sti Istanbul June 2014 Contents A Supply Page 03 B Supply vs. Demand Page 05 C Foreign Trade Page 06 D Main Companies Page 07 E Market Outlook Page
More informationFEBRUARY 2012 BURAKHAN MERMER MADENCILIK PAZ. SAN. TIC. LTD. Expiry Date : Mining, quarrying and other associated products
FEBRUARY 2012 BURAKHAN MERMER MADENCILIK PAZ. SAN. TIC. LTD. Bozburun Yolu Uzeri, 2018. Sok. No: 33 Zip Code : 20100 District : Merkez Province : DENİZLİ Phone : +90-258- 371 94 75 Fax : 371 94 79 e-mail
More informationInternal/External Audits
Internal/External Audits Joint World Bank/Federal Reserve System Seminar for Senior Bank Supervisors Arthur Lindo Federal Reserve Board Presentation Topics ❿Internal Audit, Corporate Governance and Controls
More informationMERGER AGREEMENT. This Merger Agreement ( Agreement ) is entered into by and between:
MERGER AGREEMENT This Merger Agreement ( Agreement ) is entered into by and between: 1- Volkswagen Doğuş Finansman Anonim Şirketi, a joint-stock company registered with İstanbul Trade Registry under the
More informationDOĞAN YAYIN HOLDİNG A.Ş. MINUTES OF ANNUAL ORDINARY MEETING OF THE GENERAL ASSEMBLY OF SHAREHOLDERS, HELD ON 14.07.2011
1 DOĞAN YAYIN HOLDİNG A.Ş. MINUTES OF ANNUAL ORDINARY MEETING OF THE GENERAL ASSEMBLY OF SHAREHOLDERS, HELD ON 14.07.2011 The 2010 Annual Ordinary Meeting of the General Assembly of Shareholders of Doğan
More informationNEW AND GLOBAL + OLD APPROACH PRODUCT LEGISLATION: A. Standard questionnaire to be filled for each sector individually:
IV. NEW AND GLOBAL + OLD APPROACH PRODUCT LEGISLATION: A. Standard questionnaire to be filled for each sector individually: Sector: Recreational Crafts 1. Harmonisation of laws including technical regulations
More informationACCOUNTING EDUCATION IN THE HISTORY OF TURKISH REPUBL C
Prof.Dr. Ümit GÜCENME Res. Assist. Aylin POROY ARSOY ACCOUNTING EDUCATION IN THE HISTORY OF TURKISH REPUBL C Prof. Dr. Ümit GÜCENME Uludag University Faculty of Economics and Business Administration Res.
More informationIntroduction to Social Compliance & Its Business Benefits
Proposal for Conducting Seminar on Introduction to Social Compliance & Its Business Benefits Submitted to: Environment Agency, Abu Dhabi Table of Contents Summary..02 Seminar Objectives 02 Content Outline..02
More informationCOMPANIES WITH BRAZILIAN CAPITAL AND DISTRIBUTORS OF BRAZILIAN PRODUCTS IN TURKEY. Number of Companies. A)Beverages 02. B) Chemical Products 01
COMPANIES WITH BRAZILIAN CAPITAL AND DISTRIBUTORS OF BRAZILIAN Sector Number of Companies A)Beverages 02 B) Chemical Products 01 C) Construction 01 D) Cooling / Heating 01 E) Defence / Military 02 F) Eletricity
More informationCREDITWEST FACTORING INC. MAIN CONTRACT ESTABLISHMENT : ARTICLE-1 Hereunder, among founders whose titles, addresses and nationalities are written, an
CREDITWEST FACTORING INC. MAIN CONTRACT ESTABLISHMENT : ARTICLE-1 Hereunder, among founders whose titles, addresses and nationalities are written, an Incorporation was established in accodance with provisions
More informationEighth UNCTAD Debt Management Conference
Eighth UNCTAD Debt Management Conference Geneva, 14-16 November 2011 Debt Resolution Mechanisms: Should there be a Statutory Mechanism for Resolving Debt Crises? by Mr. Hakan Tokaç Deputy Director General
More informationFactoring Finansman Hizmetleri Anonim irketi
Factoring Finansman Hizmetleri Anonim irketi Financial Statements As at and for the Year Ended 31 December 2011 With Independent Auditors' Report {Convenience Translation of Financial Statements and Related
More informationAchieving Cost Improvements and Bank Operational Efficiencies
Achieving Cost Improvements and Bank Operational Efficiencies May 12, 2015 Audit Tax Advisory Risk Performance 2015 Crowe Horwath LLP 1 Session Description With banks experiencing slow revenue growth,
More informationBEFORE THE. Chairman Levitt, Chairman Nicolaisen, Members of the Advisory Committee, Ladies and Gentlemen:
TESTIMONY OF GILBERT R. VASQUEZ BEFORE THE U.S. DEPARTMENT OF THE TREASURY ADVISORY COMMITTEE ON THE AUDIT PROFESSION FEBRUARY 4 TH, 2008 LOS ANGELES, CALIFORNIA Chairman Levitt, Chairman Nicolaisen, Members
More informationUlusal Audit and Chartered Accountancy. Corporate Overview
Ulusal Audit and Chartered Accountancy Corporate Overview Who we are 41 employees 6 partners 700 sqmt owned premise 360 clients in 2013 68 audit clients 2.41m $ revenue in 2013 (5.1m. TL) 6,3 % CAGR last
More informationTRANCEPARENCY REPORT
TRANCEPARENCY REPORT TRANSPARENCY REPORT REGARDING TO 2014 DRAFTED WITHIN THE INDEPENDENT AUDIT REGULATION PUBLISHED BY PUBLIC OVERSIGHT ACCOUNTING AND AUDITING STANDARDS AUTHORITY (KGK) MERİDYEN KURUMSAL
More information2be or not 2be! www.2besatinalma.com. Address: Cumhuriyet Mah. Cumhuriyet Cad. Bey Center Plaza Kat 10 Daire 75 Esenyurt / İstanbul
Address: Cumhuriyet Mah. Cumhuriyet Cad. Bey Center Plaza Kat 10 Daire 75 Esenyurt / İstanbul Tel. : +90 (212) 852 24 21 E-mail : info@2besatinalma.com www.2besatinalma.com 2be or not 2be! WHO IS 2BE?
More informationREPUBLIC OF TURKEY Capital Markets Board of Turkey
REPUBLIC OF TURKEY Capital Markets Board of Turkey Number : 32992422-220.02-1333 8897 26/08/2013 Subject : Derivative Instruments Risk Notification Form THE ASSOCIATION OF CAPITAL MARKET INTERMEDIARY INSTITUTIONS
More information9.06 AAA(Trk)/aa (STABLE)
Corporate Governance Score & Outlook Corporate Governance Rating Report This Report has been prepared by JCR-ER in compliance to the regulations of Capital Market Board of Turkey Shareholders Public Disclosure
More informationKKB 2012 ANNUAL REPORT BOARD OF DIRECTORS. Mehmet Gökmen Uçar. Mehmet Sezgin. Veysel Sunman. Abdurrahman Özciğer. Mustafa Aydın
KKB 2012 ANNUAL REPORT BOARD OF DIRECTORS Gökmen Uçar 18 Sezgin Veysel Sunman Abdurrahman Özciğer Mustafa Aydın MANAGEMENT Cantekin Osman Sindel İsmail Hakkı İmamoğlu Ertuğrul Bozgedik 19 KKB 2012 ANNUAL
More informationSUMMARY: The Treasury Department's Office of Foreign Assets Control (OFAC) is publishing the
This document is scheduled to be published in the Federal Register on 08/10/2015 and available online at http://federalregister.gov/a/2015-19596, and on FDsys.gov DEPARTMENT OF THE TREASURY Office of Foreign
More informationPresentation. 4Q2010 BRSA Results
Investor Presentation 4Q2010 BRSA Results 1 TSKB @ a Glance Ownership TSKB Credit Ratings (Dec 2010) İş Bank; 50.1% Free Float 41.6% Fitch LTFC Moody s LTFC BB+ Ba3 Corporate Governance Rating Vakıf Bank;
More informationMeeting Minutes of VESTEL BEYAZ EŞYA SANAYİ VE TİCARET ANONİM ŞİRKETİ 2013 Ordinary General Assembly held on 22.04.2014
Meeting Minutes of VESTEL BEYAZ EŞYA SANAYİ VE TİCARET ANONİM ŞİRKETİ 2013 Ordinary General Assembly held on 22.04.2014 Vestel Beyaz Eşya Sanayi ve Ticaret A.Ş. s General Assembly for 2013 was held on
More informationInsurance Industry Expertise
Insurance Industry Expertise Delivered With High-Level Attention and Service Audit Tax Advisory Risk Performance The Unique Alternative to the Big Four For more than 50 years, clients in all sectors of
More informationBORSA ISTANBUL A.Ş. DIRECTIVE FOR PRIVATE MARKET
BORSA ISTANBUL A.Ş. DIRECTIVE FOR PRIVATE MARKET Contents CHAPTER ONE GENERAL PROVISIONS... 2 Article 1 Purpose... 2 Article 2 - Scope... 2 Article 3 - Definitions... 2 Article 4 General Terms... 5 CHAPTER
More informationGovernance, Risk and Compliance - The Vietnamese Insurance Industry
Brochure More information from http://www.researchandmarkets.com/reports/3404649/ Governance, Risk and Compliance - The Vietnamese Insurance Industry Description: The 'Governance, Risk and Compliance -
More informationCorporate Credit Rating
Sovereign* National International TURKEY Corporate Credit Rating Factoring Long Term Short Term Foreign Currency BB B Local Currency BB B FC Stable Stable Outlook LC Positive Stable Local Rating A (Trk)
More informationExisting Scenario of Nepalese Insurance Industry
Existing Scenario of Nepalese Insurance Industry 2012 1 1. BRIEF HISTORICAL BACKGROUND The History of financial system in Nepal began in 1881 with the establishment of Tejarath Adda (The National Treasury
More informationAKİS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK ANONİM ŞİRKETİ. Transparency Report Year ended 30 th September 2014
AKİS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK ANONİM ŞİRKETİ Transparency Report Year ended 30 th September 2014 2014 Akis Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş., a Turkish
More informationHÜRRİYET GAZETECİLİK VE MATBAACILIK A.Ş. / HURGZ [] 29.12.2008 17:07:01 Date: 29.12.2008/046
PUBLIC DISCLOSURES 2008 [] 29.12.2008 17:07:01 Date: 29.12.2008/046 Due to elimination of "Yeni" from Turkey s currency mandated by Board of Ministers Decision dated 05.05.2007, effective from 01.01.2009,
More informationScreening report Turkey
18 September 2006 Screening report Turkey Chapter 20 Enterprise and industrial policy Date of screening meetings: Explanatory meeting: 27/28 March 2006 Bilateral meeting: 4/5 May 2006 Turkey: chapter 20
More information1.1. Compliance with Corporate Governance Principles
Corporate Social Responsibility Approach The companies as well as individuals, governments and non-governmental organizations (NGOs) must do their share in using the globe's limited resources more cautiously
More informationIntroduction to setting up in Hong Kong (HK)
Introduction to setting up in Hong Kong (HK) AIIA Exporter Club event - Doing ICT Business in Hong Kong & Taiwan February 2015 Why HK? Major financial and trading hub of Asia Pacific Gateway to China (CEPA)
More informationAudit & Assurance. Advisory Outsourcing Hospitality Consulting
ADDING VALUE TO YOUR BUSINESS THROUGH EXCEPTIONAL CLIENT SERVICE Audit & Assurance Tax SERVICES & legal advısory Corporate Finance Advisory Outsourcing Hospitality Consulting Training & Publications Turkey
More informationIs your head in the Cloud? Audit Tax Advisory Financial Advice
Is your head in the Cloud? Accounting in the Cloud Cloud accounting and cloud computing are not as mysterious as they may seem. Cloud computing is the delivery of computing services such as software, information
More informationSuper income stream strategies webinar
Super income stream strategies webinar Presented by: Brett Ricchini, Financial Advisor, 2 December 2014 Create your retirement plan Maximise your Super Income Stream to fund your future lifestyle aspirations
More informationAudit Advisory Tax. TAX SERVICES HIGHLIGHTING YOUR NEEDS Tax Consulting. The Leader for Exceptional Client Service
Audit Advisory Tax TAX SERVICES HIGHLIGHTING YOUR NEEDS Tax Consulting The Leader for Exceptional Client Service BDO IN SOUTH AFRICA PROVIDES AUDIT, ADVISORY AND TAX SERVICES TO A BROAD RANGE OF CLIENTS
More informationRetail Payment Systems in Turkey
Republic of Turkey Undersecretariat of Treasury Retail Payment Systems in Turkey M. Alper BATUR Head of Department 5 th MEETING OF THE COMCEC FINANCIAL COOPERATION WORKING GROUP October 15, 2015 Ankara
More informationEnergy Audit Consulting Service and Engineering Industry and Trade Limited Company
Energy Audit Consulting Service and Engineering Industry and Trade Limited Company Certified Building and Industrial Energy Manager Training Energy Management System Installation, Implementation, Consulting
More informationFINANCIAL SECTOR. Understanding the Economy. Turkey. An overview of Turkey s currency, stock market, and banking sector. inspire. empower.
inspire. empower. connect Turkey FINANCIAL SECTOR An overview of Turkey s currency, stock market, and banking sector ECONOMY Financial Sector Local Stock Exchanges Istanbul Stock Exchange Interactive Chart
More informationSupplementary Financial Services Guide
Supplementary Financial Services Guide Dated 27 July 2015 This Supplementary Financial Services Guide (SFSG) supplements Version. February 2015 of the Crowe Horwath Financial Advice Pty Ltd Financial Services
More informationAkfen Holding Anonim irketi and its Subsidiaries
Holding Anonim irketi and its Subsidiaries Unaudited Pro Forma Consolidated Financial Information As at and for the Year Ended 31 December 2009 With Independent Assurance Report on Pro Forma Financial
More informationTurkish Pension System Amendments
KPMG TURKEY Turkish Pension System Amendments What is ahead? January 2013 kpmg.com.tr kpmgvergi.com Contents Preface... 3 Assessment of the Current Economic Outlook of Turkey... 4 Developments in Pension
More informationOFFSHORE INVESTMENT U.S. INTERNATIONAL TAX PLANNING AN ASIAN PERSPECTIVE. June 9th and 10th, 2010 SHANGHAI
OFFSHORE INVESTMENT U.S. INTERNATIONAL TAX PLANNING AN ASIAN PERSPECTIVE June 9th and 10th, 2010 SHANGHAI Harriet Leung hleung@rowbotham.com Brian br@rowbotham.com & Company LLP 101 Second Street, Suite
More informationFORM 7 MONTHLY PROGRESS REPORT
FORM 7 MONTHLY PROGRESS REPORT Name of Listed Issuer: H-Source Holdings Ltd. (the Issuer ). Trading Symbol: HSI Number of Outstanding Listed Securities: 46,902,031 Date: October 31, 2015 This Monthly Progress
More informationChart I.1. Difference between Primary Surplus (PS) and Bond Yield Spreads in Selected EU 1 Countries
LIST OF CHARTS Chart I.1. Difference between Primary Surplus (PS) and Bond Yield Spreads in Selected EU 1 Countries Chart I.2. Gross Debt Stock and Budget Deficits of Selected Countries as of 2010 1 Chart
More informationEstablishment. Objectives. Structure. Target Group. KOSGEB, established in 1990
Tarih / Yer Establishment KOSGEB, established in 1990 Objectives To increase the share and effectiveness of SMEs To strengthen the competitiveness power of SMEs To realize the integration in Industry
More informationNational Awarding Committee (NAC) for EuroPsy in TURKEY: Overview
National Awarding Committee (NAC) for EuroPsy in TURKEY: Overview Date of submission of this report: 25-02-14 Date of approval of NAC by EAC: 31-3-2013 Latest update of this overview: 28-2-2014 Website
More informationAnadolu Group Presentation. July 15, 2015
1 Anadolu Group Presentation July 15, 2015 Part of our lives with the strength it takes from its roots just like a sycamore tree 2 Vision: The Star that links Anatolia to the world and the world to Anatolia
More informationwww.pwc.com/hu Power issues A PwC üdvözli PwC s services Győrt for the energy sector PwC welcomes Győr
www.pwc.com/hu Power issues A PwC üdvözli PwC s services Győrt for the energy sector PwC welcomes Győr PwC has a strong presence in the field of energy consulting both in Hungary and in the region. Using
More informationT.C. ZIRAAT BANKASI A.S. 2014 US Resolution Plan. Public Section. December 2014
T.C. ZIRAAT BANKASI A.S. 2014 US Resolution Plan Public Section December 2014 1 Introduction This is the public section of the tailored resolution plan for the U.S. operations of T.C. Ziraat Bankasi A.S.
More informationTHE COMPANY TITLE: Article 3: The Company s title is " Türkiye Şişe ve Cam Fabrikaları Anonim Şirketi."
ARTICLES OF INCORPORATION of Türkiye Şişe ve Cam Fabrikaları Anonim Şirketi ISTANBUL İş Kuleleri, Kule 3, 34330 4. Levent/Istanbul Tel: 350 50 50 Fax: 350 40 40 INCORPORATION: Article 1: Among the founders
More informationCorporate Governance Principles Compliance Report
36 Corporate Governance Principles Compliance Report 1- Statement of Compliance with Corporate Governance Principles As detailed below, Finansbank has complied with the principles set out in the Corporate
More informationHalk REIT. Bloomberg: HLGYO TI OUTPERFORM. Reuters: HLGYO IS. An overlooked REIC with a premium portfolio
Equity / Mid Cap. / Real Estate Investment Trust Halk REIT Bloomberg: HLGYO TI Reuters: HLGYO IS An overlooked REIC with a premium portfolio Investment Positives Turkey s third largest listed REIC. In
More informationTax & Estate Planning Practice
Tax & Estate Planning Practice Firm Presentation The law firm of Biris Goran was launched in 2006. Since then, we have quickly established ourselves as counsel of choice for heavyweight international investors
More informationANNUAL REPORT. www.akdenizguvenlik.com.tr
2012 2012 ANNUAL REPORT www.akdenizguvenlik.com.tr TABLE OF CONTENTS TABLE OF CONTENTS Pages Message of the Chairman of the Board 3 Our Holding 5 Group Profile 6 Our Milestones 7 Our Vision/Mission/Strategy
More informationGARANTİ EMEKLİLİK VE HAYAT ANONİM ŞİRKETİ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015
GARANTİ EMEKLİLİK VE HAYAT ANONİM ŞİRKETİ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 68 garant pension annual report 2015 To the Board of Directors of Garanti Emeklilik ve Hayat A.Ş. Report
More informationApplication Guidelines
APPLICATION FOR APPROVAL TO TREAT ANY SUBORDINATED LOAN/ STANDBY SUBORDINATED LOAN FACILITY AS AN APPROVED SUBORDINATED LOAN/ APPROVED STANDBY SUBORDINATED LOAN FACILITY UNDER SECTION 58(5)(b) & (c) OF
More informationIntroduction to the Firm
Introduction to the Firm FIRM PROFILE MTEA is an integrated tax, corporate, administrative and business consulting firm oriented to domestic clients as well as to international clients establishing business
More informationMINUTES OF THE ORDINARY GENERAL ASSEMBLY MEETING OF ECZACIBAŞI INVESTMENT HOLDING CO. HELD ON MAY 6, 2011
MINUTES OF THE ORDINARY GENERAL ASSEMBLY MEETING OF ECZACIBAŞI INVESTMENT HOLDING CO. HELD ON MAY 6, 2011 The general assembly meeting of Eczacıbaşı Yatırım Holding Ortaklığı AŞ for the year 2010 was held
More information