Faaliyet Raporu 2008 - AXA Sigorta

AXA HAYAT S‹GORTA A.fi.
1 OCAK - 31 ARALIK 2008 HESAP DÖNEMİNE AİT
FİNANSAL TABLOLAR SAYFA
İÇİNDEKİLER 117
BİLANÇO ................................................................................................................................. 118
GELİR TABLOSU ..................................................................................................................... 123
NAKİT AKIŞ TABLOSU ............................................................................................................ 125
ÖZSERMAYE DEĞİŞİM TABLOSU .......................................................................................... 126
FİNANSAL TABLOLARA İLİŞKİN AÇIKLAYICI DİPNOTLAR .................................................... 128
D‹PNOT 1 GENEL B‹LG‹LER ................................................................................................................. 128
D‹PNOT 2 ÖNEML‹ MUHASEBE POL‹T‹KALARININ ÖZET‹ ...................................................................... 129
D‹PNOT 3 ÖNEML‹ MUHASEBE TAHM‹NLER‹ VE HÜKÜMLER‹ .............................................................. 141
D‹PNOT 4 S‹GORTA VE F‹NANSAL R‹SK‹N YÖNET‹M‹ ............................................................................ 142
D‹PNOT 5 BÖLÜM B‹LG‹LER‹ ................................................................................................................ 146
D‹PNOT 6 MADD‹ DURAN VARLIKLAR .................................................................................................. 146
D‹PNOT 7 YATIRIM AMAÇLI GAYR‹MENKULLER ................................................................................... 147
D‹PNOT 8 MADD‹ OLMAYAN DURAN VARLIKLAR ................................................................................. 147
D‹PNOT 9 ‹fiT‹RAKLERDEK‹ YATIRIMLAR ............................................................................................... 147
D‹PNOT 10 REASÜRANS VARLIKLARI ..................................................................................................... 147
D‹PNOT 11 F‹NANSAL VARLIKLAR .......................................................................................................... 147
D‹PNOT 12 KRED‹LER VE ALACAKLAR ................................................................................................... 149
D‹PNOT 13 TÜREV F‹NANSAL ARAÇLAR................................................................................................. 151
D‹PNOT 14 NAK‹T VE NAK‹T BENZERLER‹ .............................................................................................. 151
D‹PNOT 15 SERMAYE ............................................................................................................................ 151
D‹PNOT 16 D‹⁄ER YEDEKLER VE ‹STE⁄E BA⁄LI KATILIMIN SERMAYE B‹LEfiEN‹ .................................... 152
D‹PNOT 17 S‹GORTA BORÇLARI VE REASÜRANS VARLIKLARI .............................................................. 152
D‹PNOT 18 YATIRIM ANLAfiMASI YÜKÜMLÜLÜKLER‹ ............................................................................. 158
D‹PNOT 19 T‹CAR‹ VE D‹⁄ER BORÇLAR, ERTELENM‹fi GEL‹RLER .......................................................... 158
D‹PNOT 20 KRED‹LER ............................................................................................................................ 158
D‹PNOT 21 ERTELENM‹fi GEL‹R VERG‹S‹ ............................................................................................... 158
D‹PNOT 22 EMEKL‹L‹K SOSYAL YARDIM YÜKÜMLÜLÜKLER‹ .................................................................. 159
D‹PNOT 23 D‹⁄ER YÜKÜMLÜLÜKLER VE MASRAF KARfiILIKLARI .......................................................... 160
D‹PNOT 24 NET S‹GORTA PR‹M GEL‹R‹ .................................................................................................. 160
D‹PNOT 25 A‹DAT (ÜCRET) GEL‹RLER‹ ................................................................................................... 160
D‹PNOT 26 YATIRIM GEL‹RLER‹ .............................................................................................................. 160
D‹PNOT 27 F‹NANSAL VARLIKLARIN NET TAHAKKUK GEL‹RLER‹ ............................................................ 160
D‹PNOT 28 MAKUL DE⁄ER FARKI GEL‹R TABLOSUNA YANSITILAN AKT‹FLER ........................................ 160
D‹PNOT 29 S‹GORTA HAK VE TALEPLER‹ ............................................................................................... 161
D‹PNOT 30 YATIRIM ANLAfiMASI HAKLARI ............................................................................................. 161
D‹PNOT 31 ZARUR‹ D‹⁄ER G‹DERLER .................................................................................................... 161
D‹PNOT 32 G‹DER ÇEfi‹TLER‹ ................................................................................................................. 161
D‹PNOT 33 ÇALIfiANLARA SA⁄LANAN FAYDA G‹DERLER‹ ..................................................................... 161
D‹PNOT 34 F‹NANSAL MAL‹YETLER ....................................................................................................... 162
D‹PNOT 35 GEL‹R VERG‹LER‹ ................................................................................................................. 162
D‹PNOT 36 NET KUR DE⁄‹fi‹M GEL‹RLER‹ .............................................................................................. 162
D‹PNOT 37 H‹SSE BAfiINA KAZANÇ ....................................................................................................... 163
D‹PNOT 38 H‹SSE BAfiINA KAR PAYI ...................................................................................................... 163
D‹PNOT 39 FAAL‹YETLERDEN YARATILAN NAK‹T .................................................................................... 163
D‹PNOT 40 H‹SSE SENED‹NE DÖNÜfiTÜRÜLEB‹L‹R TAHV‹LLER ............................................................. 163
D‹PNOT 41 PARAYA ÇEVR‹LEB‹L‹R ‹MT‹YAZLI H‹SSE SENETLER‹ ............................................................. 163
D‹PNOT 42 R‹SKLER .............................................................................................................................. 163
D‹PNOT 43 TAAHHÜTLER ...................................................................................................................... 163
D‹PNOT 44 ‹fiLETME B‹RLEfiMELER‹ ...................................................................................................... 163
D‹PNOT 45 ‹L‹fiK‹L‹ TARAFLARLA ‹fiLEMLER ........................................................................................... 164
D‹PNOT 46 B‹LANÇO TAR‹H‹NDEN SONRA ORTAYA ÇIKAN OLAYLAR .................................................... 166
D‹PNOT 47 D‹⁄ER ................................................................................................................................. 166
EK 1 KAR DA⁄ITIM TABLOSU ...................................................................................................... 168
117