To the General Assembly of Türkiye Finans Katılım Bankası AŞ
We have audited the accuracy and the consistency of the financial information in the annual report of Türkiye Finans Katılım Bankası AŞ (“the Bank”) as of 31 December 2015 with the audited financial statements as of and for the year then ended. This annual report is the responsibility of the Bank’s management. Our responsibility, as independent auditors, is to express an opinion on whether the financial information included in the annual report is consistent with the financial statements expressed in the auditor’s report dated 12 February 2016 based on our audit.
We conducted our audit in accordance with the regulations on preparation and issuance of annual report in (Turkish) of Banking Law No 5411 and Standards on Auditing which is a component of the Turkish Auditing Standards (“TAS”) published by the Public Oversight Accounting and Auditing Standards Authority (“POA”) and Article 397 of Turkish Commercial Code (“TCC”) no. 6102. Those regulations require that we plan and perform the audit to obtain reasonable assurance regarding whether the financial information presented in the annual report is free of material misstatement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In our opinion, the financial information presented in the accompanying annual report presents fairly, in all material respects, the information regarding the financial position of Türkiye Finans Katılım Bankası AŞ as of 31 December 2015 in accordance with the effective regulations described in article 40 of Banking Law No 5411 and includes Independent Auditor’s Report issued by us and Summary of Board of Directors’ Report and is consistent with the audited financial statements and explanatory notes.
Report on Other Regulatory Requirements
In accordance with the third clause of the article 402 of TCC, no material issue has come to our attention that shall be reported about Türkiye Finans Katılım Bankası AŞ’s ability to continue as a going concern in accordance with TAS 570 Going Concern.
Akis Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş.
A member of KPMG International Cooperative
Alper Güvenç, SMMM
Partner
10 March 2016
İstanbul, Türkiye