706

Mugan-Akman 2005

Appendix B

707

Monetary(Mj Turkish
Dnen Varliklar 10 100 101 102 103 108 11 110 111 112 HazirDegerler Kasa AlinanCekler Bankalar Verilen ekler edeme v Emirleri DigerHazirDegerler
Menkul Kiymeiier

EngUsh
Current Assels CashandCashEquivalents (Uquid Assets) Cash Checks Received Bank Accounts Outstanding Checks Payment and Orders (-) Other Uquid Assels Marketable Securilles Stocks (Shares) Private Sector onds, otes B N Public Sector onds, otes B N

Nonmonetary (N) MIN depends on conditions 18 M M M M M N M M M M M M M M M M M M M M M M M M N N N N N N N

Turkish Gelecek ylara A AitGiderler ve Tahakkuklari . Gelecek ylara A AitGiderler

GelirTahakkuklari

English Gelir Prepaid Expenses andAccrued Revenues Prepaid Expenses (fortheComing Months) Accrued Revenues (oftheComing Monthsl Other Current Assets Value Added TaxDeductible Other Value Added Tax Prepaid TaxesandFunds Advances Personnel to Inventorv hrinkaae S Other Current Assets Allowance forLossonOther Current Assets I-I
Lona Term Assels

Monetair(M) Nonmonetary (N) MINdepends n o conditions

180 181 19 191 192 193 196 197 198 199 2 22 220 221 222 226 229 23 230 231 232 235 236 237
239 24 240 241 242 243 244

N M M M M M M

Hisse Seneiieri

Di6rDnen Varliklar Indirilecek atma K Deaer Veraisi DierKatma i5eer eroisi V Pesln Odenen Vereiler Fonlar ve
PersonelAvanslari Savim ve Tesellm Noksanlari

OzelKesim Tahvil enet eBonolari S v Kamu Kesimi, Tahvil, enet e S v

DiaerCesitli nenVarliklar D
Diger DnenVarliklarKarsiligi (-)

118 T Dier Menkul Kiymeiier

T Other ecurities S

119
12 120 121 122 126 128 129 13 131 132 133 135 136 137 138 139 15 150 151 152 153 157 158

n.u.l-

eiie

er

i AllowanceorValuation f Losson Marketable Securities-) (

Trade Receiyables Accounls Receivable Notes Receivable Discount onNotes Receivable DepositsndGuarantees a Extended Doubtful TradeReceivables Allowance forDoubtful Trade Receivables (-) Other Receivables Receivables fromShareholders Receivables fromAlliliates Receivables fromSubsidiaries Receivables fromPersonnel Other Receivables Discount onOtherNotes Receivables (-) Other Doubtful Accounls Allowance forOtherDoubtful Accounls (-) Inventories RawMaterials Work-in Process Finished oods G Merchandise Other Inventories Allowance forValuation Losson Inventories

TicariAlacaklar Alicilar Alacak Senetleri Alacak Senetleri Reeskontu (-) Verilen DepozitoeTeminatlar v Spheli Ticari lacaklar A
SpheliTicariAlacaklarKarsiligi (-)

Duran Varliklar TicariAlacaklar Alicilar

Alacak Seneiieri AlacakSeneiieri Reeskontu1-)

M M M M M M M M M M M
M M

TradeReceivables Accounls eceiyable R

Notes Riiceivable

Verilen DeoozitoeTeminaiiar v
SCiDiieli AlacaklarKirSiJii(.f

DigerAlacaklar Ortaklardan Alacaklar Istiraklerden Alacaklar BagliOrtakliklardan Alacaklar Personelden Alacaklar DigerCesitli Alacaklar
Diger AlacakSeneiieri

Diaer Alacaklar Ortaklardan Alacaklar isllraklerden. Alacaklar BaaliOrtakliklardan Alacaklar Personelden Alacaklar DiaerCesitli lacaklar A
DigerAlacak Seneiieri ) Reeskontu(-

Discount onNotes Receivable I-I DeposilSndGuarantees. a Paid Allowance forDoubtful Accounts -) 1 OtherReceivables Receivables fromShareholders Receivables fromAlliliates Receivables fromSubsidiaries Receivables fromPersonnel OtherReceivables
Diseounton Other NotesReceivables I-I Allowancefor Other Doubtful Accounls Financia!Lona-Term Assets LonaTerm Inyestments Allowancefor Loss in MarketValueof Lona-termInvestmentsl-) Investmenlsin AssociateCompan/es or Alliliates CapitalCommitmentst6 Affiliated CompaniesAbove I-I Allowancefor Loss in MarketValueof

Reeskontu (-)

SpheliDierAlacaklarKarsiligi (-) Mali DuranVarliklar Baali MenkulKivmeiier Bagli MenkulKiymeiier Deger Dskl Karsiliai I-I lsllrakler lsllraklereSermayeTaahhiieri(-) TstiraklerSermayePaylariDeger
Dsklli Karsililii 1-)

Spheli Diger Alacaklar Spheli iger lacaklar D A Karsiligi -) ( Stpklar IlkMadde veMalzeme
Yari Mamller- Urellm

N N N MIN N

Mamller TicariMallar DiaerStoklar StokDeger sklgarsiligi -) D K (

245 246

Ba&iOrtakliklar
Bagli OrtakliklaraSermayeTaahhiieri 1-)

Affiliatesl -I Subsidiaries
Capital Commitmenlsto Subsidiaries 1-)

N
MIN

159 i Verilen Siparis Avanslari

Advance Orders

Payments for Purchase

708

Mugan-Akman 2005

Appendix B

709

,', Turkish English

Moneta,y (M)

,,,

247 248 249 25 250 251 252 253 254 255 256 257 258 259 26 260 261 262 263 264 267 268 269 27 271 272 277 278 279 28 280 281 29 291 292 293

Bagli OrtakliklarSermayePaylari DegerDsklgKarsiligi (-) DigerMali DuranVarliklar Diger Mali DuranVarliklarKarsiligi (-) Maddi DuranVarliklar Arazi ve Arsalar Yer Alti ve Yer UstDzenleri Binalar Tesis, Makineve Cihazlar Tasitlar Demirbaslar Diger Maddi DuranVarliklar BirikmisAmortismanlar(-) YapilmaktaOlan Yatirimlar Verilen Avanslar MaddiOlmayan DuranVarliklar Haklar Serefiye Kurulusve OrgtlenmeGiderleri Arastirma ve GelistirmeGiderleri Ozel Maliyetler Diger MaddiOlmayanDuranVarliklar BirikmisAmortismanlar(-) Verilen Avanslar Ozel TkenmeyeTabi Varliklar Arama Giderleri Hazirlik ve GelisiirmeGiderleri DigerOzel TkenmeyeTabi Varliklar BirikmisTkenmePaylari(-) Verilen Avanslar Gelecek Yillara Ait Giderlerve Gelir Tahakkuklari GelecekYillara Ait Giderler Gelir Tahakkuklari Diger DuranVarliklar Gelecek YillardaIndirilecekKatma DegerVergisi Diger Katma DegerVergisi GelecekYillar IhtiyaciStoklar

Allowancefor Loss in MarketValue of Sharesof Subsidiaries Other FinancialLong-TemAssets Allowancefor Loss in MarketValue of Other FinancialAssets TangibleAssets Land Land Improvements Buildings Plant, Machineryand Equipment Vehicles Fumitureand Fixtures Other TangibleAssets AccumulatedDeprecialion(-) Construetionin Progress AdvancePayments IntangibleAssets Patents,Royaltiesand Copyrights Goodwill OrganizationCosts Researchand DevelopmentCosts SpecialCosts Other IntangibleAssets AccumulatedAmortization(-) AdvancePayments WastingAssets ExplorationCosts DevelopmentCosts Other WastingAssets AccumulatedDepletion(-) AdvancePayments PrepaidExpensesand Accrued Revenues PrepaidExpenses(for the Coming Years) Accrued Revenues(of the Coming Years) Other Long-termAssets Value AddedTax Deduetiblein the ComingYears Other Value AddedTax Long-termInventoryNeeds

Nonmonetary(N) MIN dependson condition . MIN MIN MIN

Turkish 294 297 298 299 3 30 300 303 304 305 306 308 309 32 320 321 322 326 329 33 331 332 333 335 337 339 34 340 349 36 360 361 368 Elden ikarilacak Stoklarve Maddi DuranVarliklar DierCesitli Duran Varliklar Stok DegerDsklgKarsiligi (-) BirikmisAmortismanlar(-) Kisa Vadeli Yabanci Kavnaklar Mali Borclar Banka Kredileri Uzun Vadeli Kredilerin Anapara Taksitlerive Faizleri Tahvil Anaoara Bore,Taksitve Faizleri (,ikarilmis Bonolar ve Senetler ikarilmis Dier MenkulKivmetler MenkulKivmetler Ihrac Farki (-i Dier Mali Borclar Ticari Borclar Saticilar Borc Senetleri Borc SenetleriReeskontu(.) Alinan Depozitove Teminatlar DierTicari Borclar Dier Borelar OrtaklarBorelar IstiraklereBorelar Bali OrtakliklaraBorclar PersoneleBorelar Dier BoreSenetleriReeskontu(-) DierCesitli Borelar Alinan Avanslar Alinan SioarisAvanslari Alinan DierAvanslar OdenecekVergi ve Diger Ykmllkler OdenecekVemi ve Fonlar OdenecekSosval GvenlikKesintileri VadesiGemis, ErtelenmisVeya TaksitlendirilmisVergilerDiger Ykmllkler OdenecekDierYkmllkler Borcve Gider Karsiliklari DnemKari Vergi ve DigerYasal YkmllkKarsiliklar DnemKarinin Pesin OdenenVergi ve DierYkmllkler

English Inventoryand Tangible Assetsto be Disposed Other Lonq-termAssets Allowancefor ValuationLosson Longterm Inventories AccumulatedDeprecialion CurrentLiabililies (Short-term) FinancialLiabilities Bank Loans CurrentPortionof Long-termDebt CurrentPortionof Bonds Payable Bondsand Notes Issued Other SecuritiesIssued Discounton SecuritiesIssued(-) Other FinancialDebt Trade Pavables AccountsPavable Notes Payable Discounton Notes Payable(-) Depositand GuaranteePayments Received Other Trade Payables Other Short-termDebt Pavablesto Shareholders Payablesto AssociateCompanies Payablesto Subsidiaries Pavablesto Personnel Discounton Other Notes Pavables(-) Other Pavables AdvancePaymentsReceived UneamedRevenue Other AdvancesReceived Taxes and Other Duties Payable Taxes and Duties Pavable SocialSecuritvPremiumsPayable OverdueTaxes to be Paidin Installmentsor Later Other Duties Pavable Provisionsfor Debt and Expenses Provisionfor Taxationon Income PrepaidIncomeTax (-)

Monetary (l\f) Nonmonetary (N) MIN depends on conditions N N N N

N N N N N N N N N

M M M M M M M M M M M M M M M M M M M MIN MIN

N N N N N N N MIN N N N N M

N M

M M M

M M N

369 37 370 371

M M M

710

Mugan-Akrnan 2005

Appendix B

711

Monetary (MJ

Turkish
372 373 379 38 KidemTazminali Karsiligi MaliyetGiderleriKarsiligi DigerBorve Gider Karsiliklari GelecekAylaraAit Gelirlerve Gider Tahakkuklari

English
SeverancePay Liability Accrued Cost AccountingExpenses Other Debt and ExpenseProvisions RevenuesReceivedin Advanceand Accrued Expenses Revenuesof the ComingMonths Receivedin Advance

Nonmonetary(N) MINdependson

i'
LI

Turkish

English

conditions "
M M M 481 49 492 GiderTahakkuklari Diger UzunVadeli YabanciKaynaklar GelecekYillara ErtelenenVeya Terkin EdilenKatma DegerVergisi Tesise Katilma Paylari Digeresitli Uzun Vadeli Yabanci Kaynaklar Oz Kaynaklar OdenmisSermaye Sermaye OdenmemisSermaye(-) SermayeYedekleri Hisse Seneiieri Ihra Primleri Hisse Senedi Iptal Karlari M.D.V.Yeniden DegerlemeArtislari IstiraklerYeniden DegerlemeArtislari DigerSermayeYedekleri KarYedekleri Yasal Yedekler StatYedekleri OlaganstYedekler DigerKar Yedekleri Ozel Fonlar GemisYillar Karlari GemisYillar Karlari Gemis Yillar Zararlari (-) GemisYillar Zararlari DnemNet Kari (Zarari) DnemNet Kari DnemNet Zarari (-) GelirTablosu Hesaplari Brt Satislar Yurtii Satislar YurtdisiSatislar DigerGelirler Satis Indirimleri(-) Satistan Iadeler(-) Satis Iskontolari(-) DigerIndirimler(-) Satislarin Maliyeti(-) SatilanMamllerMaliyeti(-) SatilanTicari MallarMaliyeti (-) 480 GelecekYillara Ait Gelirler Revenuesof the ComingYears Receivedin Advance Accrued Expensesof the Coming Years Other Long- term Liabilities DeferredValue AddedTaxes Plant ContributionShares Other Long- term Liabilities Shareholders'Equity Paid- in Capital ShareCapital UnpaidCapital (-) Capital Reserves AdditionalPaid- in Capital Gain on Relirementof Stocks RevaluationFund of FixedAssets RevaluatlonFund Increasein Associate Companies 529 54 540 541 542 548 549 57 570 58 580 59 590 591 6 60 600 601 602 61 Other Capital Reserves Profit Reserves Legal Reserves Statu10ry Reserves Ex1raordinary Reserves Other Profit Reserves SpecialFunds Prior Period Profits Prior Period Profits Prior PeriodLosses (-) Prior Period Losses(-) PeriodNet Income(Loss) PeriodNet Income Period Net Loss (-) Revenueand ExpenseAccounts GrossSales DomesticSales ForeignSales Other Revenues Sales Deductions() Sales Retums (-) Sales Discounts(-) Other Allowancesand Deductions(-) Cost of Sales (-) Cost of Goods Sold Cost of MerchandiseSaid

Monetary(M) Nonmonetary(N) MlNdepends on conditioos N M M M M

380 i GelecekAylaraAit Gelirler 381

N M
493 499 5

GiderTahakkuklari

Accrued Expenses of the Coming

39 391 392 398 399

4 40 400 405 407 408 409 42 420 421 422 426 429 43 431 432 433 437 438 439 44 440 449 47 472 479 48

Diger KisaVadeli abanci aynaklar Y K Hesaplanan KDV Diger KDV

Sayim ve TesellmFazlalari

Months Other Current iabilities L Value Added TaxPayable OtherValued Added Tax Items Diseovered During Counting nd a Receiving OtherCurrent Liabilities
Long-termLiabilities Financialliabilities Bank Loans Bondslssued Other SecuritiesIssued Discounton SecuriliesIssued(-) Other FinancialLiabilities Trade Payables Accounls Payable Notes Payable Discounton NotesPayable(-) Depositsand GuaranteesReceived Other Trade Payables Other Long -term Liabililies Payablesto Shareholders Payablesto AssociateComp. Payablesto Subsidiaries Discounton Other Notes Payables(-) Overdue Duliesto be Paid in InstallmentsLater Other Long-term Debt Advance PaymentsReceived Uneamed Revenue Other AdvancesReceived Provisionsfor Debtand Expenses SeverancePay Provisions Other Debt and ExpenseProvisions RevenuesReceivedin Advanceand Accrued Expenses M M M M M M M M M M M M M M M

1
i

i i

M M M
M

50 500 501 52 520 521 522 523

N N N N N

Diger esitli abanci aynaklar Y K

UzunVadeli Yabanci Kaynaklar Mali Borlar BankaKredileri ikarilmis Tahviller ikarilmis DigerMenkul Kiymeiier MenkulKiymeiier Ihra Farki (-) DigerMali Borlar Ticari Borlar Saticilar Bor Senetleri Bor SenetferiReeskontu(-) Alinan Depozitove Teminatlar DigerTicari Borlar DigerBorlar OrtaklaraBorlar IstiraklereBorlar Bagli OrtakliklaraBorlar DigerBor SenetleriReeskontu(-) KamuyaOlan ErtelenmisVeya TaksiiiendirilmisBorlar DigeresitliBorlar Alinan Avanslar Alinan SiparisAvanslari Alinan DigerAvanslar Borve GiderKarsiliklari KidemTazminati Karsiligi DigerBorve Gider Karsiliklari GelecekYillara Ait Gelirlerve Gider Tahakkuklari

N N N N N

M
MIN MIN M M M

610
611 612 62 620 621

712

Mugan-Akman 2005

Appendix B

713

Turkish

English

McinetaryM) ( Nonmonetary (N) MIN dependson conditions

te
7 70 700 701 71 710

Turkish Maliyet esaplari H (7fASeenegi) Maliyet Muhasebesi Hesaplari

English CostAccounting ccountsAltemative A ( 7fA) Baglanti CostAccounting onnection ccounts C A CostAccounting onnection ccount C A CostAccountirlgReflection Account Direct aterials ost M C Direct aterials osts M C Direct aterials ontrol M C Account PriceVariance Quantity Variance Direct abor osts L C Direct abor L Costs Direct abor L Control Account

Monetary (M} Nonmonetary (N)

MIN depends on

622 623 63 630 631 632 64

condltlons

SatilanHizmetMaliyeti(-) DigerSatislarin Maliyeti(-) FaaliyetGiderleri(-) Arastirmave GelistirmeGiderleri(-) Pazarlama,Satis Dagitim Giderleri(-) & GenelYnetimGiderleri(-) Diger FaaliyeiierdenOlaganGelir ve Karlar IstiraklerdenTemettGelirleri Bagli OrtakliklardanTemett Gelirleri FaizGelirleri KomisyonGelirleri KonusuKalmayanKarsiliklar FaaliyeiieIlgili DigerGelir ve Karlar Diger FaaliyetlerdenOlaganGiderve Zararlar (-) KomisyonGiderleri(-) Karsilik Giderleri(-) DigerGiderve Zararlar(-) FinansmanGiderleri(-) Kisa Vadeli BorlanmaGiderleri(-) UzunVadeli BorlanmaGiderleri(-) Olagandisi Gelirve Karlar Onceki DnemGelirve Karlari Diger OlagandisiGelirve Karlar Olagandisi Giderve Zararlar (-) alismayanKisim Giderve Zararlari (-) Onceki DnemGiderve Zararlari (-) Diger OlagandisiGiderve Zararlar (-) Dnem Net Kari (Zarari) Dnem Net Kari (Zarari) Dnem Kari Vergive Diger Yasal YkmllkKarsiliklar Dnem Net Kari Veya Zarari

Cost of Services Cost of Other Sales OperatingExpenses(-) Researchand DevelopmentExpenses() Sellingand MarketingExpenses(-) GeneralAdministrativeExpenses(-) Other Revenuesand Gains

Mall}ietMuhasebesiBaglanti Hesabi

640 641 642 643 644 649 65 653 654 659 66 660 661 67 671 679 68 680 681 689 69 690 691 692

DividendRevenuefrom Associa1e Companies DividendRevenuefrom Subsidiaries InterestRevenue CommissionRevenue Recoveryof ValuationLossesor Other Allowances Other OperationalRevenuesand Income Other Expensesand Losses CommissionExpense Expensesfor Allowances Other OperationalExpensesand Losses FinancialExpenses(-) Interestand CommissionExpenses Short-term Borrowings(-) Interestand CommissionExpenses Long- term Borrowings(-) ExtraordinaryRevenuesand Gains Prior PeriodRevenuesand Profits Other ExtraordinaryRevenuesand Gains ExtraordinaryExpensesand Losses (-) Idle Time Expensesand Losses Prior Period Lossesand Expenses(-) Other ExtraordinaryExpensesand Losses (-) Net Period Income(Loss) Net Period Income(Loss) Provisionsfor IncomeTax and Other Legal Requirements Period Net Incomeor Loss

711 712 713 72 720 721 722 723 73 730 731

Maliyet uhasebesi M Yansitma Hesabi Direkt Ilk Madde ve Malzeme Giderleri Direkt Ilk Madde ve Malzeme Giderleri Direkt Ilk Madde ve Malzeme
YansitmaHesabi

'i

Labor RateVariance LaborEffieiency Variance ManufacturirigOverhead Manufacturing Overhead Manufacturing Overhead ontrol C Account 732 Genel Uretim Giderleri ve Bte Overhead udget ariance B V Farklari 733 Genel Uretim Giderleri Verimmik Variable Overhead fficiency ariance E V Farklari 734 Genel Uretim Giderleri Kapasite Volume Variance Farklari 74 Service Cost Hizmet relim U Maliyeti 740 Hizmet retim U Maliveti Service Cost 741 Hizmet Uretim Maliyeti Yansitma Service CostControl Account Hesabi 742 Hizmet retim U Maliveti FarkHesaplari Service CostVariances 75 ArastirmaeGelistirme iderleri v G ResearchndDevelopment a Costs 750 ArastirmaeGelistirme iderleri ResearchndDevelment Costs a v G 751 Arastirma ve Gelistirme Giderleri ResearchndDevelopment a Costs YansitmaHesabi Control Account 752 ArastirmaeGelistirme iderFarklari Research evelopment v G D Cost Variances 76 PazarlamaSatis ve Dagitim Giderleri Selling andMarketing xpenses E 760 PazarlamaSatis ve Dagitim Giderleri Selling andMarketing xpenses E 761 Pazarlama a11s Dagitim S ve Giderleri Selling andExpenses ontrol C Account
YansitmaHesabi

DirektIlk Maddeve Malzeme Fiyat Farki DirektIlk Maddeve Malzeme Miktar Farki Direktscilik l Giderleri Direkt silik I Giderleri Direkt Isilik Giderleri Yansitma Hesabi Direkt silik I UcretFarklari Direktscilik l Sre(Zaman) arklari F Genel retim U Giderleri Genel retim U Giderleri Genel retim U Yansitma Hesabi

714

Mugan-Akman 2005

Monetary'(M)

..

Turkish
762 77 770 771 772 78 780 781 782 79 790 791 792
PazarlamaSatis ve Dagitim Giderferi Fark Hesabi Genel YnetimGiderferi GenelYnetim Giderferi Genel Ynetim Giderferi Yansitma Hesabi Genel YnetimGider FarklariHesabi FinansmanGiderferi FinansmanGiderleri Finansman Hesabi Giderferi Yansitma

English
Selling and MarketingExpense VarianceAccount General and AdministrativeExpenses General and AdministrativeExpenses Generaland AdministrativeExpenses Control Account Generaland AdministrativeExpense VariancesAccount FinancingExpenses FinancingExpenses FinancingExpensesControlAccount FinancingExpenseVarianceAccount Expenses(Altemative718) Direct MaterialsExpense Wage Expenses Salary Expenses OutsourcedServiceExpenses MiscelleneousExpenses Taxes and Duties Depreciationand Amortization Expenses FinancingExpenses ExpenseControlAccount ManufacturingCostAccount

Nonmonetary (N) MINdepends on conditions

FinansmanGiderleriFark Hesabi Gider esitleri(7/8 Seenegi) Ilk maddeve malzemegiderferi si Ucretve Giderferi Memur Ucretve Giderferi

793 i Disaridan Saglanan Fayda ve Hizmetler 794 esitli iderfer G 795 Vergi,Resim veHarlar 796 Amortismanlar veTkenme Paylari 797 798 799 8 9 O Finansman Giderferi Gideresitleri Yansitma Hesabi Uretim Maliyet esabi H (Serbest)
Nazim Hesaplar

<1',

Free
MemorandumAccounts

(Serbest)

Free