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Dictionary

BANKA İHTİYATLARI


Results for "BANKA İHTİYATLARI"

Dictionary of Economics

BANKA İHTİYATLARI

(Dictionary of Economics) :
İleride doğabilecek zararlara karşı yıllık kardan ayrılan fonlardır. Türk Bankalar Kanununa göre bankalar ihtiyatlarının tamamını devlet iç istikrar tahvillerine ya da amortisman ve kredi sandığı tahvillerine yatırmak zorundadırlar. Ayrıcakları ihtiyatın şartları ve oranları da kanunla belirlenmektedir.
Dictionary of Economics

BANKA İHTİYATLARI

(Dictionary of Economics) :
Gelecekte olabilecek zararları temin etmek amacıyla her yıl bankanın kârından ayrılan bir tür güvenlik fonudur. Yasa gereği anonim şirket olarak kurulan bankalar, her yıl safi kârının %5'ini ihtiyat olarak ayırmak zorundadır. Bu işlem, fon bankanın ödenmiş sermayesinin %20'sine ulaşıncaya kadar devam eder. Ayrıca, safi kârın %5'ide muhtemel zararlara karşı ayrılır. Bu işlem ise, ayrılan kısım ödenmiş sermayenin %100'üne ulaşana kadar devam eder. İhtiyatların tümünün devlet tahvillerine yatırılması zorunludur. Banka bu tahviller üzerinde istediği tasarrufu yapmakta serbesttir.
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