100            AKASA                               CASH                               10  AB101            AALINAN CEKLER                      CHECKS RECEIVED                    10  AB102            ABANKALAR                           BANKS                              10  A 103            AVERILEN CEKLER VE ODEME EM.(-)     CHECKS GIVEN & PAYMENT ORDERS      10  A 104            A                                                                      10  A 105            A                                                                      10  A 106            A                                                                      10  A 107            A                                                                      10  A 108            ADIGER HAZIR DEGERLER               OTHER LIQUID ASSETS                10  A 109            A                                                                      10  A 110            AHISSE SENETLERI                    STOCK CERTIFICATES                 11  A 111            AOZEL KESIM TAHVIL,SENET VE BON     PRIVATE SECTOR BONDS AND DEBT.     11  A 112            AKAMU KESIMI TAHVIL,SENET BONO      PUBLIC SECTOR BONDS AND DEBT.      11  A 113            A                                                                      11  A 114            A                                                                      11  A 115            A                                                                      11  A 116            A                                                                      11  A 117            A                                                                      11  A 118            ADIGER MENKUL KIYMETLER             OTHER SECURITIES                   11  A 119            AMEN.KIY.DEGER DUSUKLUGU KARS.(-)   ALLOWANCE FOR THE IMPAIRMENT       11  A 120            AALICILAR                           CUSTOMERS                          12  B 121            AALACAK SENETLERI                   NOTES RECEIVABLE                   12  A 122            AALACAK SENETLERI REESKONTU (-)     REDISCOUNT OF NOTES RECEIVABLE     12  A 123            A                                                                      12  A 124            AKAZANILMAMIŞ FİN.KİRA.FAİZ GELİR(-)                                   12  A 125            A                                                                      12  A 126            AVERILEN DEPOZITO VE TEMINATLAR     DEPOSITS AND GUARANTEES GIVEN      12  A 127            ADİĞER TİCARİ ALACAKLAR                                                12  A 128            ASUPHELI TICARI ALACAKLAR           DOUBTFUL TRADE RECEIVABLES         12  A 129            ASUPHELI TICARI ALACAKLAR KARS.(-)  ALLOWANCE FOR DOUBTFUL TRADE       12  A 130            A                                                                      13  A 131            AORTAKLARDAN ALACAKLAR              RECEIVABLE FROM SHAREHOLDERS       13  A 132            AISTIRAKLERDEN ALACAKLAR            RECEIVABLE FROM PARTICIPATION      13  A 133            ABAGLI ORTAKLIKLARDAN ALACAKLAR     RECEIVABLES FROM SUBSIDIARIES      13  A 134            A                                                                      13  A 135            APERSONELDEN ALACAKLAR              RECEIVABLES OF PERSONNEL           13  A 136            ADIGER CESITLI ALACAKLAR            OTHER RECEIVABLES                  13  A 137            ADIGER ALAC.SEN.REESKONTU (-)       REDISCOUNT OF OTH.NOTES RECEI.     13  A 138            ASUPHELI DIGER ALACAKLAR            OTHER DOUBTFUL RECEIVABLES         13  A 139            ASUPHELI DIGER ALACAKLAR KARS.(-)   ALL. FOR OTH. DOUBTFUL RECEIVE     13  A 150            AILK MADDE VE MALZEME               RAW MATERIALS AND SUPPLIES         15  A 151            AYARI MAMULLER - URETIM             WORK-IN-PROCESS                    15  A 152            AMAMULLER                           FINISHED GOODS                     15  A 153            ATICARI MALLAR                      MERCHANDISE                        15  A 154            A                                                                      15  A 155            A                                                                      15  A 156            A                                                                      15  A 157            ADIGER STOKLAR                      OTHER STOCK                        15  A 158            ASTOK DEGER DUSUKLUGU KARS.(-)      ALL.IMPAIR. IN VALUE OF INVENT     15  A 159            AVERILEN SIPARIS AVANSLARI          ADVANCES GIVEN FOR PURCHASE        15  A 170            AYILLARA YAYGIN İNŞ.ONARIM MALİYETLE                                   17  AS171            A                                                                      17  AS178            AYILLARA YAYGIN İNŞ.ENFLAS.DÜZELTME                                    17  AS179            ATAŞERONLARA VERİLEN AVANSLAR                                          17  AS180            AGELECEK AYLARA AIT GIDERLER        PREPAID EXPENSES                   18  A 181            AGELIR TAHAKKUKLARI                 INCOME ACCRUALS                    18  A 182            A                                                                      18  A 183            A                                                                      18  A 184            A                                                                      18  A 185            A                                                                      18  A 186            A                                                                      18  A 187            A                                                                      18  A 188            A                                                                      18  A 189            A                                                                      18  A 190            ADEVREDEN KDV                                                          19  A 191            AINDIRILECEK KDV                    VAT DEDUCTIBLE                     19  A 192            ADIGER KDV                          OTHER VAT                          19  A 193            APESIN ODENEN VERGI VE FONLAR       PREPAID TAXES AND WITHHOLDINGS     19  A 194            A                                                                      19  A 195            AİŞ AVANSLARI                                                          19  A 196            APERSONEL AVANSLARI                 ADVANCES GIVEN TO PERSONNEL        19  A 197            ASAYIM VE TESELLUM NOKSANLARI       BOOK TO PHYSICAL DIFFERENCES       19  A 198            ADIGER CESITLI DONEN VARLIKLAR      OTHER VARIOUS CURRENT ASSETS       19  A 199            ADIGER DONEN VARLIKLAR KARSILI.(-)  ALL.FOR OTH.VAR.CURRENT ASSETS     19  A 220            AALICILAR                           CUSTOMERS                          22  B 221            AALACAK SENETLERI                   NOTES RECEIVABLE                   22  A 222            AALACAK SENETLERİ REESKONTU (-)                                        22  A 223            A                                                                      22  A 224            AKAZANILMAMIŞ FİNAN.KİRA.FAİZ GEL(-)                                   22  A 225            A                                                                      22  A 226            AVERILEN DEPOZITO VE TEMINATLAR     DEPOSITS & GUARANTEES GIVEN        22  A 227            A                                                                      22  A 228            A                                                                      22  A 229            ASUPHELI ALACAKLAR KARSILIGI (-)    ALL. FOR DOUBTFUL RECEIVABLES      22  A 230            A                                   RECEIVABLES FROM SHAREHOLDERS      23  A 231            AORTAKLARDAN ALACAKLAR              RECEIVABLE FROM PARTICIPATIONS     23  A 232            AİŞTİRAKLERDEN ALACAKLAR            RECEIVABLE FROM SUBSIDIARIES       23  A 233            ABAĞLI ORTAKLIKLARDAN ALACAKLAR                                        23  A 234            A                                                                      23  A 235            APERSONELDEN ALACAKLAR              RECEIVABLES FROM PERSONNELL        23  A 236            ADIGER CESITLI ALACAKLAR            OTHER VARIOUS RECEIVABLES          23  A 237            ADIGER ALAC.SENETLERI REESK.(-)     REDISC. OF OTH. NOTES RECEIV.      23  A 238            A                                                                      23  A 239            ASUPHELI DIGER ALACAKLAR KARSI.(-)  ALL. FOR OTH. DOUBTFUL RECEIV.     23  A 240            ABAGLI MENKUL KIYMETLER             NON CURRENT MARKETABLE SECUR.      24  A 241            ABAGLI MEN.KIY.DEGER DUS.KARS.(-)   ALL.IMP.IN VAL.NON CUR.MAR.SEC     24  A 242            AISTIRAKLER                         PARTICIPATIONS                     24  A 243            AISTIRAKLERE SERMAYE TAAHHUTLER(-)  SHARE CAP. COMMIT.TO PARTICIP.     24  A 244            AIST.SER.PAYLARI DEGER DUS.KAR.(-)  ALL. FOR IMP. IN VAL. OF PART.     24  A 245            ABAGLI ORTAKLIKLAR                  NON CURRENT PARTICIPATIONS         24  A 246            ABAGLI ORT.SERMAYE TAAHUTLERI(-)    NON CUR. CAPITAL COMMITMENTS       24  A 247            ABAG.ORT.SER.PAY.DEGER DUS.KAR.(-)  ALL. IMP. NON CURRENT CAPITAL      24  A 248            ADIGER MALI DURAN VARLIKLAR         OTH. NON CUR. FINANCIAL ASSETS     24  A 249            ADIGER MALI DURAN VAR.KARSILIGI(-)  ALL.OTH.NON CUR. FINANCIAL AS.     24  A 250            AARAZI VE ARSALAR                   LAND                               25  A 251            AYERALTI VE YERUSTU DUZENLERI       LAND IMP. ABOVE/UNDER THE LAND     25  A 252            ABINALAR                            BUILDINGS                          25  A 253            ATESIS,MAKINE VE CIHAZLAR           MACHINERY, INST. & EQUIPMENT       25  A 254            ATASITLAR                           TRANSPORTATION VEHICLES            25  A 255            ADEMIRBASLAR                        FURNITURE AND FIXTURE              25  A 256            ADIGER MADDI DURAN VARLIKLAR        OTH. TANGIBLE NON-CURR. ASSETS     25  A 257            ABIRIKMIS AMORTISMANLAR (-)         ACCUMULATED DEPRECIATION (-)       25  A 258            AYAPILMAKTA OLAN YATIRIMLAR         CONSTRUCTION IN PROGRESS           25  A 259            AVERILEN AVANSLAR                   ADVANCES GIVEN                     25  A 260            AHAKLAR                             RIGHTS                             26  A 261            ASEREFIYE                           GOODWILL                           26  A 262            AKURULUS VE ORGUTLENME GIDERLER     PRE OPERATING EXPENSES             26  A 263            AARASTIRMA VE GELISTIRME GIDER.     RESEARCH & DEVELOPMENT EXPEN.      26  A 264            AOZEL MALIYETLER                    LEASEHOLD IMPROVEMENTS             26  A 265            A                                                                      26  A 266            A                                                                      26  A 267            ADIGER MADDI OLMAYAN DURAN VAR.     OTHER INTANGIBLE ASSETS            26  A 268            ABIRIKMIS AMORTISMANLAR (-)         ACCUMULATED DEPRECIATION (-)       26  A 269            AVERILEN AVANSLAR                   ADVANCES GIVEN                     26  A 270            A                                                                      27  A 271            AARAMA GIDERLERI                    EXPLORATION EXPENSES               27  A 272            AHAZIRLIK VE GELISTIRME GIDERL.     PREPARATION & DEVELOP. EXPENS.     27  A 273            A                                                                      27  A 274            A                                                                      27  A 275            A                                                                      27  A 276            A                                                                      27  A 277            ADIGER OZEL TUKEN.TABI VARLIK.      OTH. SPECIAL DEPLETABLE ASSETS     27  A 278            ABIRIKMIS TUKENME PAYLARI (-)       ACCUMULA. DEPLETION SHARES (-)     27  A 279            AVERILEN AVANSLAR                   ADVANCES GIVEN                     27  A 280            AGELECEK YILLARA AIT GIDERLER       PREPAID EXPENSES                   28  A 281            AGELIR TAHAKKUKLARI                 INCOME ACCRUALS                    28  A 282            A                                                                      28  A 283            A                                                                      28  A 284            A                                                                      28  A 285            A                                                                      28  A 286            A                                                                      28  A 287            A                                                                      28  A 288            A                                                                      28  A 289            A                                                                      28  A 290            A                                                                      29  A 291            AGELECEK YIL. INDIRILECEK KDV       L-TERM PORTION OF VAT DEDUCT.      29  A 292            ADIGER KATMA DEGER VERGİSİ          OTHER VAT                          29  A 293            AGELECEK YILLAR IHTIYACI STOK.      FUTURE INVENTORY REQUIREMENTS      29  A 294            AELDEN CIK.STOK.VE MADDI DUR.VA     INVEN. & NON-CURR. TAN. ASSETS     29  A 295            APEŞİN ÖDENEN VERGİLER VE FONLAR                                       29  A 296            A                                                                      29  A 297            ADIGER CESITLI DURAN VARLIKLAR      OTHER VARIOUS ASSETS               29  A 298            ASTOK DEGER DUSUKLUGU KARSILIGI(-)  AL. FOR IMPAIR. VAL. OF INVEN.     29  A 299            ABIRIKMIS AMORTISMANLAR (-)         ACCUMULATED DEPRECIATION (-)       29  A 300            ABANKA KREDILERI                    BANK BARROWINGS                    30  P 301            AFİNANSAL KİRALAMA İŞLEMLER.BORÇLAR                                    30  P 302            AERTELENMİŞ FİN.KİRA.BORÇ.MALYT(-)                                     30  P 303            AUZUN VAD.KRE.TAKSIT VE FAIZLER     CUR.PRIN.&INT.OF L-TERM LOANS      30  P 304            ATAHVIL BORC TAKSIT VE FAIZLERI     CUR. PRIN.&INT. OF BONDS ISSUE     30  P 305            ACIKARILMIS BONOLAR VE SENETLER     BONDS ISSUED                       30  P 306            ACIKARILMIS DIGER MENKUL KIYM.      OTH. TYPES OF SECUR. ISSUED        30  P 307            A                                                                      30  P 308            AMENKUL KIYMETLER IHRAC FARKI(-)    ISS. DIF. OF MARKETABLE SEC.       30  P 309            ADIGER MALI BORCLAR                 OTHER FINANCIAL LIABILITIES        30  P 320            ASATICILAR                          SUPPLIERS                          32  B 321            ABORC SENETLERI                     NOTES PAYABLE                      32  P 322            ABORC SENETLERI REESKONTU (-)       REDISCOUNT OF NOTES PAYABLE -      32  P 323            A                                                                      32  P 324            A                                                                      32  P 325            A                                                                      32  P 326            AALINAN DEPOZITO VE TEMINATLAR      DEPOSITS & GUARANTEES RECEIVED     32  P 327            A                                                                      32  P 328            A                                                                      32  P 329            ADIGER TICARI BORCLAR               OTHER TRADE PAYABLES               32  P 330            A                                                                      33  P 331            AORTAKLARA BORCLAR                  PAYABLES TO SHAREHOLDERS           33  P 332            AISTIRAKLERE BORCLAR                PAYABLES TO THE PARTICIPATIONS     33  P 333            ABAGLI ORTAKLIKLARA BORCLAR         PAYABLES TO THE SUBSIDIARIES       33  P 334            A                                                                      33  P 335            APERSONELE BORCLAR                  PAYABLES TO PERSONNEL              33  P 336            ADİĞER ÇEŞİTLİ BORÇLAR                                                 33  P 337            ADIGER BORC SENET.REESKONTU (-)     REDISCOUNT OF OTH. NOTES PAY.      33  P 338            A                                                                      33  P 339            A                                   OTHER VARIOUS PAYABLES             33  P 340            AALINAN SIPARIS AVANSLARI           ADVANCES RECEIVED FOR SALES        34  P 341            A                                                                      34  P 342            A                                                                      34  P 343            A                                                                      34  P 344            A                                                                      34  P 345            A                                                                      34  P 346            A                                                                      34  P 347            A                                                                      34  P 348            A                                                                      34  P 349            AALINAN DIGER AVANSLAR              OTHER ADVANCES RECEIVED            34  P 350            AYILLARA YAYGIN İNŞ.ON.HAK EDİŞ HES.                                   35  PS351            A                                                                      35  PS358            AYILLARA YAYGIN İNŞ.ENF.DÜZELTME HES                                   35  PS360            AODENECEK VERGI VE FONLAR           TAXES & WITHHOLDINGS PAYABLE       36  P 361            AODENECEK SOSYAL GUVENLIK KES.      SOCIAL SEC. WITHHOLDINGS PAY.      36  P 362            A                                                                      36  P 363            A                                                                      36  P 364            A                                                                      36  P 365            A                                                                      36  P 366            A                                                                      36  P 367            A                                                                      36  P 368            AVAD.GECMIS ERTELENMIS VERGILER     POSTPONED OR RESCHEDULED TAXES     36  P 369            AODENECEK DIGER YUKUMLULUKLER       OTHER LIABILITIES                  36  P 370            ADON.KARI VER.VE DIG.YAS.YUK.K.     RESERVES FOR TAXES&OTHER LIAB.     37  P 371            ADON.KAR.PES.OD.VERG.VE DIG.YU.(-)  PREPAID TAXES ON INCOME F PER.     37  P 372            AKIDEM TAZMINATI KARSILIGI          RESERVE FOR RETIREMENT PAY         37  P 373            AMALIYET GIDERLERI KARSILIGI        COST ACCRUALS                      37  P 374            A                                                                      37  P 375            A                                                                      37  P 376            A                                                                      37  P 377            A                                                                      37  P 378            A                                                                      37  P 379            ADIGER BORC VE GIDER KARSILIK.      RESERVE F OTHER LIAB. & EXPEN.     37  P 380            AGELECEK AYLARA AIT GELIRLER        DEFERRED INCOME                    38  P 381            AGIDER TAHAKKUKLARI                 EXPENSE ACCRUALS                   38  P 382            A                                                                      38  P 383            A                                                                      38  P 384            A                                                                      38  P 385            A                                                                      38  P 386            A                                                                      38  P 387            A                                                                      38  P 388            A                                                                      38  P 389            A                                                                      38  P 390            A                                                                      39  P 391            AHESAPLANAN KATMA DEĞER VERGİSİ     VAT PAYABLE                        39  P 392            ADIGER KDV                          OTHER VAT                          39  P 393            AMERKEZ VE ŞUBELER CARİ HESABI                                         39  P 394            A                                                                      39  P 395            A                                                                      39  P 396            A                                                                      39  P 397            ASAYIM VE TESELLÜM FAZLALARI                                           39  P 398            ASAYIM VE TESELLUM FAZLALARI(1)     BOOT TO PHYSICAL DIFFERENCES       39  P 399            ADIGER CESITLI YABANCI KAYNAKLA     OTHER VAR. CURRENT LIABILITIES     39  P 400            ABANKA KREDILERI                    BANK LOANS                         40  P 401            AFİNANSAL KİRALAMA İŞLEM. BORÇLAR                                      40  P 402            AERTELENMİŞ FİNAN.KİR.BORÇ.MALYT.(-)                                   40  P 403            A                                                                      40  P 404            A                                                                      40  P 405            ACIKARILMIS TAHVILLER               BONDS ISSUED                       40  P 406            A                                                                      40  P 407            ACIKARILMIS DIGER MENK.KIYMET.      OTHER ISSUED SECURITIES            40  P 408            AMENKUL KIYMETLER IHRAC FARKI(-)    ISS. DIF. OF MARKETABLE SEC.       40  P 409            ADIGER MALI BORCLAR                 OTHER FINANCIAL LIABLITIES         40  P 420            ASATICILAR                          SUPPLIERS                          42  B 421            ABORC SENETLERI                     NOTES PAYABLE                      42  P 422            ABORC SENETLERI REESKONTU (-)       REDISCOUNT OF NOTES PAYABLE        42  P 423            A                                                                      42  P 424            A                                                                      42  P 425            A                                                                      42  P 426            AALINAN DEPOZITO VE TEMINATLAR      DEPOSITS & GUARANTEES RECEIVED     42  P 427            A                                                                      42  P 428            A                                                                      42  P 429            ADIGER TICARI BORCLAR               OTHER TRADE PAYABLES               42  P 430            A                                                                      43  P 431            AORTAKLARA BORCLAR                  PAYABLES TO SHAREHOLDERS           43  P 432            AISTIRAKLERE  BORCLAR               PAYABLES TO PARTICIPATIONS         43  P 433            ABAGLI ORTAKLIKLARA BORCLAR         PAYABLES TO SUBSIDIARIES           43  P 434            A                                                                      43  P 435            A                                                                      43  P 436            ADİĞER ÇEŞİTLİ BORÇLAR                                                 43  P 437            ADIGER BORC SENETLERI REESKONTU(-)  OTH. REDISCOUNT OF NOTES PAY.      43  P 438            AKAMUYA OLAN ERT.TAKSIT.BORCLAR     RESCHEDULED TAXES OF GOVERMNT.     43  P 439            A                                   OTHER VARIOUS PAYABLES             43  P 440            AALINAN SIPARIS AVANSLARI           ADVANCES RECEIVED FOR SALES        44  P 441            A                                                                      44  P 442            A                                                                      44  P 443            A                                                                      44  P 444            A                                                                      44  P 445            A                                                                      44  P 446            A                                                                      44  P 447            A                                                                      44  P 448            A                                                                      44  P 449            AALINAN DIGER AVANSLAR              OTHER ADVANCES RECEIVED            44  P 470            A                                                                      47  P 471            A                                                                      47  P 472            AKIDEM TAZMINATI KARSILIGI          RESERVE FOR RETIREMENT PAY         47  P 473            A                                                                      47  P 474            A                                                                      47  P 475            A                                                                      47  P 476            A                                                                      47  P 477            A                                                                      47  P 478            A                                                                      47  P 479            ADIGER BORC VE GIDER KARSILIK.      RESER. FOR OTH. LIAB.&EXPENS.      47  P 480            AGELECEK YILLARA AIT GELIRLER       DEFERRED INCOME                    48  P 481            AGIDER TAHAKKUKLARI                 EXPENSE ACCRUALS                   48  P 482            A                                                                      48  P 483            A                                                                      48  P 484            A                                                                      48  P 485            A                                                                      48  P 486            A                                                                      48  P 487            A                                                                      48  P 488            A                                                                      48  P 489            A                                                                      48  P 490            A                                                                      49  P 491            A                                                                      49  P 492            AGEL.YIL.ERT.VEYA TERKIN ED.KDV     VAT POSTPONED OR WRITTEN OFF       49  P 493            ATESISE KATILMA PAYLARI             PARTICIP. SHARES TO THE FACI.      49  P 494            A                                                                      49  P 495            A                                                                      49  P 496            A                                                                      49  P 497            A                                                                      49  P 498            A                                                                      49  P 499            ADIGER CES.UZUN VADELI YAB.KAY.     OTH. VAR. L-TERM LIABILITIES       49  P 500            ASERMAYE                            SHARE CAPITAL                      50  P 501            AODENMEMIS SERMAYE (-)              UNPAID CAPITAL                     50  P 502            ASERMAYE DÜZELTMESİ OLUMLU FARKLARI                                    50  PS503            ASERMAYE DÜZELTMESİ OLUMSUZ FARK.(-)                                   50  PS520            AHISSE SENETLERI IHRAC PRIMLERI     ISSUED PREMIUM ON STOCK SHARES     52  P 521            AHISSE SENETLERI IPTAL KARLARI      PROFITS FROM CANCEL. STOCK SH.     52  P 522            AMDV YENIDEN DEGERLEME ARTISLAR     REV. SURPLUS FROM FIXED ASSETS     52  P 523            AISTIRAKLER YEN.DEGERLEME ARTIS     REV.SURPLUS FROM PARTICIPATION     52  P 524            AMALİYET BEDELİ ARTIŞ FONU                                             52  P 525            A                                                                      52  P 526            A                                                                      52  P 527            A                                                                      52  P 528            A                                                                      52  P 529            ADIGER SERMAYE YEDEKLERI            OTHER RESERVES                     52  P 540            AYASAL YEDEKLER                     LEGAL RESERVES                     54  P 541            ASTATU YEDEKLERI                    STATUTORY RESERVES                 54  P 542            AOLAGANUSTU YEDEKLER                GENERAL RESERVES                   54  P 543            A                                                                      54  P 544            A                                                                      54  P 545            A                                                                      54  P 546            A                                                                      54  P 547            A                                                                      54  P 548            ADIGER KAR YEDEKLERI                OTHER RESERVES                     54  P 549            AOZEL FONLAR                        SPECIAL FUNDS                      54  P 570            AGECMIS YILLAR KARLARI              INCOME FROM PREVIOUS YEARS         57  P 580            AGECMIS YILLAR ZARARLARI            LOSSES FROM PREVIOUS YEARS         58  P 590            ADONEM NET KARI                     NET INCOME FOR THE PERIOD          59  P 591            ADONEM NET ZARARI (-)               NET LOSS FOR THE PERIOD            59  P 600            AYURTICI SATISLARI                  DOMESTIC SALES                     60  G 601            AYURTDISI SATISLAR                  EXPORT SALES                       60  G 602            ADIGER GELIRLER                     OTHER INCOME                       60  G 610            ASATISTAN IADELER                   SALES RETURNS                      61  I 611            ASATIS ISKONTALARI (-)              SALES DISCOUNTS                    61  I 612            ADIGER INDIRIMLERI (-)              OTHER DEDUCTIONS                   61  I 613            A                                                                      61  I 614            A                                                                      61  I 615            A                                                                      61  I 616            A                                                                      61  I 617            A                                                                      61  I 618            A                                                                      61  I 619            A                                                                      61  I 620            ASATILAN MAMULLER MALIYETI (-)      COST OF PRODUCTS SOLD              62  I 621            ASATILAN TICARI MALLAR MALIYETI (-) COST OF MERCHANDISE SOLD           62  I 622            ASATILAN HIZMET MALIYETI (-)        COST OF SERVICES RENDERED          62  I 623            ADIGER SATISLARIN MALIYETI (-)      COST OF OTHER SALES                62  I 624            A                                                                      62  I 625            A                                                                      62  I 626            A                                                                      62  I 627            A                                                                      62  I 628            A                                                                      62  I 629            A                                                                      62  I 630            AARASTIRMA GELISTIRME GIDERLERI(-)  RESEARCH & DEVELOP. EXPENSES       63  I 631            APAZARLAMA,SATIS,DAGITIM GIDER.(-)  MARKETING, SELLING & DIST. EX.     63  I 632            AGENEL YONETIM GIDERLERI (-)        GENERAL ADMINISTRATIVE EXPEN.      63  I 633            A                                                                      63  I 634            A                                                                      63  I 635            A                                                                      63  I 636            A                                                                      63  I 637            A                                                                      63  I 638            A                                                                      63  I 639            A                                                                      63  I 640            AISTIRAKLERDEN TEMMETTU GELIRL.     DIVIDEND INCOME FROM PARTICIP.     64  G 641            ABAGLI ORT.TEMETTU GELIRLERI        DIVIDEND INCOME PROM SUBSDIAR.     64  G 642            AFAIZ GELIRLERI                     INTEREST INCOME                    64  G 643            AKOMISYON GELIRLERI                 COMMISSION INCOME                  64  G 644            AKONUSU KALMAYAN KARSILIKLAR        RECOVERIES FROM RESERVES           64  G 645            AMENKUL KIYMET SATIŞ KARLARI                                           64  G 646            AKAMBİYO KARLARI                                                       64  G 647            AREESKONT FAİZ GELİRLERİ                                               64  G 648            AENFLASYON DÜZELTMESİ KARLARI                                          64  G 649            ADİĞER OLAĞAN GELİR VE KARLAR       OTH. OPERATING INCOME & GAINS      64  G 650            A                                                                      65  I 651            A                                                                      65  I 652            A                                   REDISCOUNT EXPENSE                 65  I 653            AKOMISYON GIDERLERI (-)             COMMISSION EXPENSE                 65  I 654            AKARSILIK GIDERLERI (-)             PROVISIONS                         65  I 655            AMENKUL KIYMET SATIŞ ZARARLARI (-)                                     65  I 656            AKAMBİYO ZARARLARI (-)                                                 65  I 657            AREESKONT FAİZ GİDERLERİ (-)                                           65  I 658            AENFLASYON DÜZELTMESİ ZARARLARI (-)                                    65  I 659            ADIGER GIDER VE ZARARLAR (-)        OTHER EXPENSES & LOSSES            65  I 660            AKISA VADELI BORCLANMA GIDERLER(-)  SHORT TERM BORROWING EXPENSES      66  I 661            AUZUN VADELI BORCLANMA GIDERLER(-)  LONG TERM BORROWING EXPENSES       66  I 670            A                                                                      67  G 671            AONCEKI DONEM GELIR VE KARLARI      PRIOR PERIOD INCOME & GAINS        67  G 672            A                                                                      67  G 673            A                                                                      67  G 674            A                                                                      67  G 675            A                                                                      67  G 676            A                                                                      67  G 677            A                                                                      67  G 678            A                                                                      67  G 679            ADIGER OLAGANDISI GELIR VE KARL     OTH. EXTRAORD.INCOME & LOSSES      67  G 680            ACALISMAYAN KISIM GIDER VE ZAR.(-)  IDLE PLANT EXPENSES & LOSSES       68  I 681            AONCEKI DONEM GIDER VE ZARARLAR(-)  PRIOR PERIOD EXPENSES & LOSSES     68  I 682            A                                                                      68  I 683            A                                                                      68  I 684            A                                                                      68  I 685            A                                                                      68  I 686            A                                                                      68  I 687            A                                                                      68  I 688            A                                                                      68  I 689            ADIGER OLAGANDISI GIDER VE ZAR.(-)  OTH. EXTRAORDINARY EXP. & LOSS     68  I 690            ADONEM KARI VEYA ZARARI             INCOME AND LOSS FOR THE PERIOD     69  G 691            ADONEM KARI VERGI YUK.KARSILIGI(-)  PROVISION TAX.&OTH.LEGAL LIAB.     69  G 692            ADONEM NET KARI VEYA ZARARI         NET PROFIT OR LOSS FOR PERIOD      69  G 697            AYILLARA YAYGIN İNŞ.ENF.DÜZELTME HES                                   69  AS698            AENFLASYON DÜZELTME HESABI                                             69  AS700            AMALIYET MUH.BAGLANTI HESABI        COST ACCOUNTING LINK ACCOUNT       70  I 701            AMALIYET MUH.YANSITMA HESABI        COST ACCOUNTING REFLECT. ACC.      70  I 710            ADIREKT ILK MADDE VE MAL.GIDERL     DIRECT RAW MATERIALS               71  I 711            ADIREKT ILK MAD.VE MAL.YAN.FARK     DIRECT RAW MAT. REFLECT. ACC.      71  I 712            ADIREKT ILK MAD.VE MAL.FIY.FARK     DIRECT RAW MAT. PRICE DIFFER.      71  I 713            ADIREKT ILK MAD.VE MAL.MIK.FARK     DIRECT RAW MAT. QUANT. DIFFER.     71  I 720            ADIREKT ISCILIK GIDERLERI           DIRECT LABOUR EXPENSES             72  I 721            ADIREKT ISCI.GIDERLERI YANSITMA     DIRECT LABOR EXP. REFLECT. ACC     72  I 722            ADIREKT ISCI.UCRET FARKLARI         DIRECT RAW MAT. PRICE DIFFER.      72  I 723            ADIREKT ISCILIK SURE FARKLARI       DIRECT LABOR PERIOD DIFFERENCE     72  I 730            AGENEL URETIM GIDERLERI             GENERAL PRODUCTION COSTS           73  I 731            AGENEL URETIM GIDER. YANSITMA       GENERAL PRODUC. COSTS REF. ACC     73  I 732            AGENEL URETIM GIDER. BUTCE FARK     GEN.PRODUCT. COSTS BUDGET DIF.     73  I 733            AGENEL URETIM GIDER. VERIMLILIK     GEN.PRODUCT. COSTS YIELD. DIF.     73  I 734            AGENEL UR.GIDER.KAPASITE FARKL.     GEN. PRODUCT. COST CAP. DIF.       73  I 740            AHIZMET URETIM MALIYETI             SERVICE PRODUCTION COST            74  I 741            AHIZMET URETIM MAL.YANSITMA H.      SER. PRODUCT. COST REF. ACC.       74  I 742            AHIZMET URETIM MALIYETI FARK H.     SER. PRODUCT. COST DIF. ACC.       74  I 750            AARASTIRMA VE GELISTIRME GIDERL     RESEARCH & DEVELOP. EXPENSES       75  I 751            AARAS.GELIS.GIDERL.YANSITMA HES     RESEARCH & DEV. REFLECT. EXP.      75  I 752            AARAS.VE GELIS.GIDER FARKLARI       RESEARCH & DEV. EXPENSE DIF.       75  I 760            APAZARLAMA SATIS VE DAGITIM GID     MARKETING SELL. & DIST. EXP.       76  I 761            APAZ.SATIS VE DAGITIM YANSITMA      MARKETING SELL. & DIST REF.ACC     76  I 762            APAZ.SATIS VE DAG.FARK HESABI       MARKETING SELL.&DIST. DIF.AC.      76  I 770            AGENEL YONETIM GIDERLERI            GENERAL ADMINISTRATION EXPEN.      77  I 771            AGENEL YONETIM GID.YANSITMA HES     GEN. ADMINIS. EXP. REF. ACC.       77  I 772            AGEN.YON.GIDER FARK HESABI          GEN. ADMINIS. EXP. DIF. ACC.       77  I 780            AFINANSMAN GIDERLERI                FINANCIAL EXPENSES                 78  I 781            AFINANSMAN GIDERLERI YANSITMA H     FINANCIAL EXP. REFLECT. ACC.       78  I 782            AFINANSMAN GIDERLERI FARK HES.      FINANCIAL EXP. DIF. ACCOUNT        78  I 790            AILKMADDE VE MALZEME GIDERLERI      RAW MATERIALS                      79  I 791            AISCI UCRET VE GIDERLERI            DIRECT LABOR COSTS                 79  I 792            AMEMUR UCRET VE GIDERLERI           INDIRECT LABOR COSTS               79  I 793            ADISAR.SAGLANAN FAYDA VE HIZMET     SERVICES RECEIVED EXT.SOURCES      79  I 794            ACESITLI GIDERLER                   VARIOUS EXPENSES                   79  I 795            AVERGI,RESIM VE HARCLAR             TAXES, DUTIES & CHARGES            79  I 796            AAMORTISMAN VE TUKENME PAYLARI      DEPRECIATIONS & AMORTIZATIONS      79  I 797            AFINANSMAN GIDERLERI                FINANCE COSTS                      79  I 798            AGIDER CESITLERI YANSITMA HESAP     RECLASIFICATION ACCOUNTS           79  I 799            AURETIM MALIYET HESABI              PRODUCTION COST ACCOUNT            79  I