1. THE PARTICIPATION BANKS
ASSOCIATION OF TURKEY
STATISTICAL APPLICATIONS IN PARTICIPATION BANKING SECTOR Aydın YABANLI, TKBB
SESRIC-IDB TCE Meeting on IBFStat, Ankara, March 25/26, 2014

2. THE BANKING SYSTEM OF TURKEY
Participation Banks
(Islamic Banks)
Development and Investment Banks
Deposit Banks (Conventional Banks)

3. Interest-Free Banking Regulatory Environment
There is no separate regulation regarding participation banking. The Banking Law nr. 5411, however, distinguishes deposit and participation banking.
Regulations governing fund collection and fund utilization are different between these two types of banks.
Minor differences in accounting methods. I.e. Accounting areas.
The law taking into account, the nature of the profit and loss participation accounts, also allows for a slightly different calculation method for Capital Adequacy Ratio for participation banks.

4. MAIN INSTRUMENTS OF PBs
DEPOSITS SIDE
SPECIAL CURRENT ACCOUNTS (25%)
(DEMAND ACCOUNTS)
PROFIT / LOSS PARTICIPATION ACCOUNTS (75%)
(TIME DEPOSIT ACCOUNTS)
MUDARABA ORIGINATED
LABOUR – PBs
CAPITAL - DEPOSITORS
LOANS SIDE
DOMINANTLY MURABAHA (90%)
PBs buy the commodity which the customer need, and sell it to the customer afterwards.

5. SOME INDICATORS OF PBs.

6. SOME INDICATORS OF PBs.

7. PRESENT CIRCUMSTANCE IN SECTOR STATISTICS
2005 and following periods statistics of the sector are generally available on web sites of PBs and BDDK, the auditing state institution.
Main source is PBs Auditing Reports which have been prepared in four quarters within 45 days (75 days for the year-ends)
PBs report to BDDK, TCMB, and Finance Ministry periodically. On the other hand, i.e. Leasing financials are sent the Union of Leasing, Factoring and Financing Institutions.

8. INTERACTIVE DATABASE ON TKBB WEB / tkbb.org.tr
Yet Turkish. Will be improved for English. ( )
Year, Period, Type of Data (Income break-downs, credits, deposits, ratios…etc.) and Displaying Modes: as per Banks, as sector,..
Being improved to be interactive to produce new series. ( )
Available from 2010 data.

9. AUDITING REPORTS ON PBs WEB
English versions are available.
All financials including assets, liabilities, Income statements, ratios,.. are available.
The explanations of breakdowns are ready to standardise indicators for globally. Guiding the principles.
Quarterly available.

10. BDDK Statistical Reports
Available from 2005 for PBs.
Deposits and Tenors, Type classification
Credits and utilized areas
Ratios of profitability, assets quality,..
Monthly prepared.

11. INDICATORS / Quarterly

12. INDICATORS / Quarterly (continued)

13. SUMMARY TKBB Support Referring BDDK Member Banks oriented Data Base
TUIK (NSO) Effect
Recommendations

14. Thank you…