Özet:

The Covid-19 epidemic draws attention not only with the problems it has caused in the health sector, but also with its economic and financial effects. In this study, how the problems experienced during the pandemic by public, private and foreign capital deposit banks, which plays an active role in the economic and financial fields of the Turkish banking sector, were reflected in their financial statements are examined. During the pandemic period, the profitability, net interest margin, loan/deposit, liquidity ratios and operating income with using cash flow statements were analyzed in this sector. Compared to pre-pandemic period; the decreasing of profitability, decline in banking main activities and liquidity holding tendencies were determined. On the other hand, the legal regulations made for the banking sector to play an active role and in order to improve the negative economic conditions experienced and expected to be experienced in the markets and how these regulations are reflected in the financial statements were analyzed. According to this; it can be summarized as deposit banks provided loans to households and real sector against the negative effects of the pandemic, extended maturity of loan tracking, turned to government debt securities in order to reduce the impact of foreign currency on the markets and performed swap transactions. Although this is the three-quarter situation table of the pandemic, considering the fact that the epidemic still continues, we see the assessment of the measures taken in the financial statements so far. When the financial statements in the following periods are considered, it can be observed whether these measures fulfilled the requirements and how much the banking sector was affected despite all these measures.

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