{"status":true,"post":{"id":28821,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:50:25","created_at":"2021-10-07T21:00:00.000000Z","updated_at":"2022-10-24T12:50:25.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":28821,"is_featured":0,"title":"Finansal kiralama i\u015flemleri","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 290. maddesi \u2018Finansal Kiralama \u0130\u015flemlerinde De\u011ferleme\u2019 konusu ile ilgili d\u00fczenlemeleri tan\u0131mlamaktad\u0131r. \u015e\u00f6yle ki:<\/span><\/p>  <p><span class=\"large\">1. Finansal kiralama i\u015flemlerinde, finansal kiralamaya konu olan iktisadi k\u0131ymet ile s\u00f6zle\u015fmeden do\u011fan hak, bor\u00e7 ve alacaklar\u0131n de\u011ferlemesi a\u015fa\u011f\u0131daki esaslara g\u00f6re yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Kirac\u0131 taraf\u0131ndan finansal kiralama i\u015flemine konu iktisadi k\u0131ymeti kullanma hakk\u0131 ve s\u00f6zle\u015fmeden do\u011fan bor\u00e7, kiralama konusu iktisadi k\u0131ymetin rayi\u00e7 bedeli veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinden d\u00fc\u015f\u00fck olan\u0131 ile de\u011ferlendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Kiralayan taraf\u0131ndan s\u00f6zle\u015fmeden do\u011fan alacak, kiralama s\u00fcresi boyunca yap\u0131lacak kira \u00f6demelerinin toplam tutar\u0131, kiralama konusu iktisadi k\u0131ymet ise bu iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011ferinden kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar ile de\u011fer \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar\u0131n s\u0131f\u0131r veya negatif olmas\u0131 halinde iktisadi k\u0131ymet bedeliyle de\u011ferlenir ve aradaki fark iktisadi k\u0131ymetin elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7lar gibi i\u015fleme tabi tutulur.<\/span><\/p>  <p><span class=\"large\">Kiralayan taraf\u0131ndan aktifle\u015ftirilen alacak tutar\u0131 ile kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri aras\u0131ndaki fark, gelecek d\u00f6nemlere ait faiz geliri olarak pasifle\u015ftirilmek suretiyle de\u011ferlenir.<\/span><\/p>  <p><span class=\"large\">Kiralayan\u0131n finansal kiralamaya konu iktisadi k\u0131ymetin \u00fcretimini veya al\u0131m sat\u0131m\u0131n\u0131 yapmas\u0131 halinde, iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011feri olarak rayi\u00e7 bedeli dikkate al\u0131n\u0131r. Rayi\u00e7 bedel ile maliyet bedeli aras\u0131ndaki fark, normal bir sat\u0131\u015f i\u015fleminden elde edilen k\u00e2r veya zarar olarak i\u015fleme tabi tutulur.<\/span><\/p>  <p><span class=\"large\">2. Kirac\u0131 taraf\u0131ndan aktifle\u015ftirilen finansal kiralamaya konu iktisadi k\u0131ymeti kullanma hakk\u0131, bu kanunun m\u00fckerrer 298. maddesi ve \u00fc\u00e7\u00fcnc\u00fc kitab\u0131n \u00fc\u00e7\u00fcnc\u00fc k\u0131sm\u0131n\u0131n birinci b\u00f6l\u00fcm\u00fcnde kiralama konusu iktisadi k\u0131ymetin bu maddenin (1) numaral\u0131 f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131na g\u00f6re belirlenen de\u011feri \u00fczerinden amortisman ayr\u0131lmaya devam olunur. Bu madde kapsam\u0131nda de\u011ferlenen bor\u00e7 ve alacak tutarlar\u0131 reeskonta tabi tutulmaz.<\/span><\/p>  <p><span class=\"large\">Kirac\u0131 taraf\u0131ndan finansal kiralama s\u00f6zle\u015fmesine g\u00f6re yap\u0131lan kira \u00f6demeleri, bor\u00e7 anapara \u00f6demesi ve faiz gideri olarak ayr\u0131\u015ft\u0131r\u0131l\u0131r. Ayr\u0131\u015ft\u0131rma i\u015flemi, her bir d\u00f6nem sonunda kalan bor\u00e7 tutar\u0131na sabit bir d\u00f6nemsel faiz oran\u0131 uygulanmas\u0131n\u0131 sa\u011flayacak \u015fekilde yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Kiralayan taraf\u0131ndan gelecek d\u00f6nemlere ait faiz gelirleri, kiralanan iktisadi k\u0131ymetin finansal kiralama s\u00f6zle\u015fmesinin yap\u0131ld\u0131\u011f\u0131 tarihteki rayi\u00e7 bedelinden, her bir d\u00f6nem sonunda anapara geri \u00f6demelerinin d\u00fc\u015f\u00fclmesi sonucu kalan tutar \u00fczerinden sabit bir d\u00f6nemsel faiz oran\u0131 yaratacak \u015fekilde hesaplanmas\u0131 suretiyle tahakkuk ettirilir.<\/span><\/p>  <p><span class=\"large\">3. Bu maddenin uygulanmas\u0131nda a\u015fa\u011f\u0131da yer alan tan\u0131mlar dikkate al\u0131n\u0131r.<\/span><br><span class=\"large\"> Finansal kiralama: Kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devredilip devredilmedi\u011fine bak\u0131lmaks\u0131z\u0131n, bir iktisadi k\u0131ymetin m\u00fclkiyetine sahip olmaktan kaynaklanan t\u00fcm riskler ile yararlar\u0131n kirac\u0131ya b\u0131rak\u0131lmas\u0131 sonucunu do\u011furan kiralamalard\u0131r.<\/span><\/p>  <p><span class=\"large\">Kiralama i\u015fleminde; iktisadi k\u0131ymetin m\u00fclkiyetinin kira s\u00fcresi sonunda kirac\u0131ya devredilmesi, kirac\u0131ya kira s\u00fcresi sonunda iktisadi k\u0131ymeti rayi\u00e7 bedelinden d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nmas\u0131, kiralama s\u00fcresinin iktisadi k\u0131ymetin ekonomik \u00f6mr\u00fcn\u00fcn y\u00fczde 80\u2019inden daha b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fc kapsamas\u0131 veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferlerinin toplam\u0131n\u0131n iktisadi k\u0131ymetin rayi\u00e7 bedelinin y\u00fczde 90\u2019\u0131ndan daha b\u00fcy\u00fck bir de\u011feri olu\u015fturmas\u0131 hallerinden herhangi birinin varl\u0131\u011f\u0131 durumunda kiralama i\u015flemi finansal kiralama kabul edilir.<\/span><\/p>  <p><span class=\"large\">Do\u011fal kaynaklar\u0131n ara\u015ft\u0131r\u0131lmas\u0131 veya kullan\u0131lmas\u0131na y\u00f6nelik kiralama s\u00f6zle\u015fmeleri ile sinema filmleri, video kay\u0131tlar\u0131, patentler, kopyalama haklar\u0131 gibi k\u0131ymetlerle ilgili lisans s\u00f6zle\u015fmeleri, bu madde kapsam\u0131nda de\u011ferlendirilmez.<\/span><\/p>  <p><span class=\"large\">Arazi, arsa ve binalarla ilgili kiralama s\u00f6zle\u015fmeleri, sadece s\u00f6zle\u015fmede kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devri \u00f6ng\u00f6r\u00fclm\u00fc\u015fse veya kirac\u0131ya kira s\u00fcresi sonunda kiralama konusu gayrimenkul\u00fc d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nm\u0131\u015fsa bu madde kapsam\u0131nda de\u011ferlendirilir.<\/span><\/p>  <p><span class=\"large\">Kira \u00f6demeleri: S\u00f6zle\u015fmeye g\u00f6re, kira s\u00fcresi boyunca yap\u0131lmas\u0131 gereken kira \u00f6demeleridir. Kira s\u00fcresi sonunda, kiralama konusu iktisadi k\u0131ymetin kalan de\u011ferine ili\u015fkin bir taahh\u00fct olmas\u0131 halinde bu de\u011ferde kira \u00f6demesi kabul edilir.<\/span><\/p>  <p><span class=\"large\">Kira s\u00fcresi sonunda kirac\u0131ya d\u00fc\u015f\u00fck bir bedelle iktisadi k\u0131ymeti sat\u0131n alma hakk\u0131 tan\u0131nd\u0131\u011f\u0131 ve s\u00f6zle\u015fme tarihinde bu hakk\u0131n kullan\u0131lma olas\u0131l\u0131\u011f\u0131n\u0131n y\u00fcksek oldu\u011fu durumda kira \u00f6demeleri kira s\u00fcresi boyunca yap\u0131lan kira \u00f6demeleri ile sat\u0131n alma hakk\u0131n\u0131n kullan\u0131lmas\u0131 durumunda \u00f6denmesi gereken bedelin toplam\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri: Kira \u00f6demelerinin s\u00f6zle\u015fme tarihinde, kiralamada kullan\u0131lan faiz oran\u0131n\u0131n dikkate al\u0131nmas\u0131 suretiyle hesaplanan bug\u00fcnk\u00fc de\u011ferlerinin toplam\u0131d\u0131r. Kiralamada kullan\u0131lan faiz oran\u0131 tespit edilemiyorsa, kirac\u0131n\u0131n kiralamaya konu iktisadi k\u0131ymeti sat\u0131n almak i\u00e7in ayn\u0131 vade ile almas\u0131 gereken bor\u00e7 i\u00e7in katlanaca\u011f\u0131 faiz oran\u0131 kullan\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Kiralamada kullan\u0131lan faiz oran\u0131: Kira \u00f6demeleri ile garanti edilmemi\u015f kalan de\u011fer toplam\u0131n\u0131n bug\u00fcnk\u00fc de\u011ferini, kiralamaya konu iktisadi k\u0131ymetin rayi\u00e7 bedeline e\u015fitleyen iskonto oran\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">4. Maliye Bakanl\u0131\u011f\u0131, bu maddenin uygulanmas\u0131na y\u00f6nelik usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>  \t\t\t\t","slug":"finansal-kiralama-islemleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Finansal kiralama i\u015flemleri","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1078,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":28920,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":28821,"locale":"tr","category_id":73,"title":"Finansal kiralama i\u015flemleri","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 290. maddesi \u2018Finansal Kiralama \u0130\u015flemlerinde De\u011ferleme\u2019 konusu ile ilgili d\u00fczenlemeleri tan\u0131mlamaktad\u0131r. \u015e\u00f6yle ki:<\/span><\/p>  <p><span class=\"large\">1. Finansal kiralama i\u015flemlerinde, finansal kiralamaya konu olan iktisadi k\u0131ymet ile s\u00f6zle\u015fmeden do\u011fan hak, bor\u00e7 ve alacaklar\u0131n de\u011ferlemesi a\u015fa\u011f\u0131daki esaslara g\u00f6re yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Kirac\u0131 taraf\u0131ndan finansal kiralama i\u015flemine konu iktisadi k\u0131ymeti kullanma hakk\u0131 ve s\u00f6zle\u015fmeden do\u011fan bor\u00e7, kiralama konusu iktisadi k\u0131ymetin rayi\u00e7 bedeli veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinden d\u00fc\u015f\u00fck olan\u0131 ile de\u011ferlendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Kiralayan taraf\u0131ndan s\u00f6zle\u015fmeden do\u011fan alacak, kiralama s\u00fcresi boyunca yap\u0131lacak kira \u00f6demelerinin toplam tutar\u0131, kiralama konusu iktisadi k\u0131ymet ise bu iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011ferinden kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar ile de\u011fer \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin d\u00fc\u015f\u00fclmesi sonucu bulunan tutar\u0131n s\u0131f\u0131r veya negatif olmas\u0131 halinde iktisadi k\u0131ymet bedeliyle de\u011ferlenir ve aradaki fark iktisadi k\u0131ymetin elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7lar gibi i\u015fleme tabi tutulur.<\/span><\/p>  <p><span class=\"large\">Kiralayan taraf\u0131ndan aktifle\u015ftirilen alacak tutar\u0131 ile kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri aras\u0131ndaki fark, gelecek d\u00f6nemlere ait faiz geliri olarak pasifle\u015ftirilmek suretiyle de\u011ferlenir.<\/span><\/p>  <p><span class=\"large\">Kiralayan\u0131n finansal kiralamaya konu iktisadi k\u0131ymetin \u00fcretimini veya al\u0131m sat\u0131m\u0131n\u0131 yapmas\u0131 halinde, iktisadi k\u0131ymetin net bilan\u00e7o aktif de\u011feri olarak rayi\u00e7 bedeli dikkate al\u0131n\u0131r. Rayi\u00e7 bedel ile maliyet bedeli aras\u0131ndaki fark, normal bir sat\u0131\u015f i\u015fleminden elde edilen k\u00e2r veya zarar olarak i\u015fleme tabi tutulur.<\/span><\/p>  <p><span class=\"large\">2. Kirac\u0131 taraf\u0131ndan aktifle\u015ftirilen finansal kiralamaya konu iktisadi k\u0131ymeti kullanma hakk\u0131, bu kanunun m\u00fckerrer 298. maddesi ve \u00fc\u00e7\u00fcnc\u00fc kitab\u0131n \u00fc\u00e7\u00fcnc\u00fc k\u0131sm\u0131n\u0131n birinci b\u00f6l\u00fcm\u00fcnde kiralama konusu iktisadi k\u0131ymetin bu maddenin (1) numaral\u0131 f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131na g\u00f6re belirlenen de\u011feri \u00fczerinden amortisman ayr\u0131lmaya devam olunur. Bu madde kapsam\u0131nda de\u011ferlenen bor\u00e7 ve alacak tutarlar\u0131 reeskonta tabi tutulmaz.<\/span><\/p>  <p><span class=\"large\">Kirac\u0131 taraf\u0131ndan finansal kiralama s\u00f6zle\u015fmesine g\u00f6re yap\u0131lan kira \u00f6demeleri, bor\u00e7 anapara \u00f6demesi ve faiz gideri olarak ayr\u0131\u015ft\u0131r\u0131l\u0131r. Ayr\u0131\u015ft\u0131rma i\u015flemi, her bir d\u00f6nem sonunda kalan bor\u00e7 tutar\u0131na sabit bir d\u00f6nemsel faiz oran\u0131 uygulanmas\u0131n\u0131 sa\u011flayacak \u015fekilde yap\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Kiralayan taraf\u0131ndan gelecek d\u00f6nemlere ait faiz gelirleri, kiralanan iktisadi k\u0131ymetin finansal kiralama s\u00f6zle\u015fmesinin yap\u0131ld\u0131\u011f\u0131 tarihteki rayi\u00e7 bedelinden, her bir d\u00f6nem sonunda anapara geri \u00f6demelerinin d\u00fc\u015f\u00fclmesi sonucu kalan tutar \u00fczerinden sabit bir d\u00f6nemsel faiz oran\u0131 yaratacak \u015fekilde hesaplanmas\u0131 suretiyle tahakkuk ettirilir.<\/span><\/p>  <p><span class=\"large\">3. Bu maddenin uygulanmas\u0131nda a\u015fa\u011f\u0131da yer alan tan\u0131mlar dikkate al\u0131n\u0131r.<\/span><br><span class=\"large\"> Finansal kiralama: Kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devredilip devredilmedi\u011fine bak\u0131lmaks\u0131z\u0131n, bir iktisadi k\u0131ymetin m\u00fclkiyetine sahip olmaktan kaynaklanan t\u00fcm riskler ile yararlar\u0131n kirac\u0131ya b\u0131rak\u0131lmas\u0131 sonucunu do\u011furan kiralamalard\u0131r.<\/span><\/p>  <p><span class=\"large\">Kiralama i\u015fleminde; iktisadi k\u0131ymetin m\u00fclkiyetinin kira s\u00fcresi sonunda kirac\u0131ya devredilmesi, kirac\u0131ya kira s\u00fcresi sonunda iktisadi k\u0131ymeti rayi\u00e7 bedelinden d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nmas\u0131, kiralama s\u00fcresinin iktisadi k\u0131ymetin ekonomik \u00f6mr\u00fcn\u00fcn y\u00fczde 80\u2019inden daha b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fc kapsamas\u0131 veya s\u00f6zle\u015fmeye g\u00f6re yap\u0131lacak kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferlerinin toplam\u0131n\u0131n iktisadi k\u0131ymetin rayi\u00e7 bedelinin y\u00fczde 90\u2019\u0131ndan daha b\u00fcy\u00fck bir de\u011feri olu\u015fturmas\u0131 hallerinden herhangi birinin varl\u0131\u011f\u0131 durumunda kiralama i\u015flemi finansal kiralama kabul edilir.<\/span><\/p>  <p><span class=\"large\">Do\u011fal kaynaklar\u0131n ara\u015ft\u0131r\u0131lmas\u0131 veya kullan\u0131lmas\u0131na y\u00f6nelik kiralama s\u00f6zle\u015fmeleri ile sinema filmleri, video kay\u0131tlar\u0131, patentler, kopyalama haklar\u0131 gibi k\u0131ymetlerle ilgili lisans s\u00f6zle\u015fmeleri, bu madde kapsam\u0131nda de\u011ferlendirilmez.<\/span><\/p>  <p><span class=\"large\">Arazi, arsa ve binalarla ilgili kiralama s\u00f6zle\u015fmeleri, sadece s\u00f6zle\u015fmede kira s\u00fcresi sonunda m\u00fclkiyet hakk\u0131n\u0131n kirac\u0131ya devri \u00f6ng\u00f6r\u00fclm\u00fc\u015fse veya kirac\u0131ya kira s\u00fcresi sonunda kiralama konusu gayrimenkul\u00fc d\u00fc\u015f\u00fck bir bedelle sat\u0131n alma hakk\u0131 tan\u0131nm\u0131\u015fsa bu madde kapsam\u0131nda de\u011ferlendirilir.<\/span><\/p>  <p><span class=\"large\">Kira \u00f6demeleri: S\u00f6zle\u015fmeye g\u00f6re, kira s\u00fcresi boyunca yap\u0131lmas\u0131 gereken kira \u00f6demeleridir. Kira s\u00fcresi sonunda, kiralama konusu iktisadi k\u0131ymetin kalan de\u011ferine ili\u015fkin bir taahh\u00fct olmas\u0131 halinde bu de\u011ferde kira \u00f6demesi kabul edilir.<\/span><\/p>  <p><span class=\"large\">Kira s\u00fcresi sonunda kirac\u0131ya d\u00fc\u015f\u00fck bir bedelle iktisadi k\u0131ymeti sat\u0131n alma hakk\u0131 tan\u0131nd\u0131\u011f\u0131 ve s\u00f6zle\u015fme tarihinde bu hakk\u0131n kullan\u0131lma olas\u0131l\u0131\u011f\u0131n\u0131n y\u00fcksek oldu\u011fu durumda kira \u00f6demeleri kira s\u00fcresi boyunca yap\u0131lan kira \u00f6demeleri ile sat\u0131n alma hakk\u0131n\u0131n kullan\u0131lmas\u0131 durumunda \u00f6denmesi gereken bedelin toplam\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri: Kira \u00f6demelerinin s\u00f6zle\u015fme tarihinde, kiralamada kullan\u0131lan faiz oran\u0131n\u0131n dikkate al\u0131nmas\u0131 suretiyle hesaplanan bug\u00fcnk\u00fc de\u011ferlerinin toplam\u0131d\u0131r. Kiralamada kullan\u0131lan faiz oran\u0131 tespit edilemiyorsa, kirac\u0131n\u0131n kiralamaya konu iktisadi k\u0131ymeti sat\u0131n almak i\u00e7in ayn\u0131 vade ile almas\u0131 gereken bor\u00e7 i\u00e7in katlanaca\u011f\u0131 faiz oran\u0131 kullan\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Kiralamada kullan\u0131lan faiz oran\u0131: Kira \u00f6demeleri ile garanti edilmemi\u015f kalan de\u011fer toplam\u0131n\u0131n bug\u00fcnk\u00fc de\u011ferini, kiralamaya konu iktisadi k\u0131ymetin rayi\u00e7 bedeline e\u015fitleyen iskonto oran\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">4. Maliye Bakanl\u0131\u011f\u0131, bu maddenin uygulanmas\u0131na y\u00f6nelik usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><\/p>  \t\t\t\t","slug":"finansal-kiralama-islemleri","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Finansal kiralama i\u015flemleri","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1078,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}