Accounting of Currency-Protected TL Time Deposit Accounts in Banks Within the Framework of Deposits

Tolga Macit Güsar; Gülümser Ünkaya

Makale detayları

Accounting of Currency-Protected TL Time Deposit Accounts in Banks Within the Framework of Deposits

Yazarlar:

Tolga Macit Güsar | Gülümser Ünkaya

Yayıncı:

Akdeniz University

Ana Başlıklar:

Finans

Dergi:

Akdeniz İİBF Dergisi Vol.23 Issue 2, pp.152-162

Belge Tipi:

Makale

Yayın Tarihi:

11/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001289610

pISSN:

1302-9975

Anahtar kelimeler:

Özet:

 Deposit banks are financial institutions authorized to collect the deposits of real persons and legal entities. The development of deposits in TL and foreign currency shapes the credit development and trend. The permanent and predominantly foreign currency development of deposits causes the TL to depreciate against foreign currencies. Permanent and high rate of depreciation of TL causes an increase in inflation due to increasing costs and the pass through from exchange rate to TL prices. Currency Protected TL Time Deposits and Participation Accounts, which came into effect in December 2021, were started after the rapid depreciation of TL against foreign currencies in the last months of the year was implemented by the T.R. Ministry of Treasury and Finance. Currency Protected TL Time Deposit and Participation Accounts, which can be opened as of December 21, 2021, are accounts that can be used by real persons residing in Turkey, that can be used more than once, and that have no upper or lower limit. In this study, the accounting of the aforementioned accounts in the financial statements of deposit banks, excluding participation banks, will be examined.

 Deposit banks are financial institutions authorized to collect the deposits of real persons and legal entities. The development of deposits in TL and foreign currency shapes the credit development and trend. The permanent and predominantly foreign currency development of deposits causes the TL to depreciate against foreign currencies. Permanent and high rate of depreciation of TL causes an increase in inflation due to increasing costs and the pass through from exchange rate to TL prices. Currency Protected TL Time Deposits and Participation Accounts, which came into effect in December 2021, were started after the rapid depreciation of TL against foreign currencies in the last months of the year was implemented by the T.R. Ministry of Treasury and Finance. Currency Protected TL Time Deposit and Participation Accounts, which can be opened as of December 21, 2021, are accounts that can be used by real persons residing in Turkey, that can be used more than once, and that have no upper or lower limit. In this study, the accounting of the aforementioned accounts in the financial statements of deposit banks, excluding participation banks, will be examined.

 Deposit banks are financial institutions authorized to collect the deposits of real persons and legal entities. The development of deposits in TL and foreign currency shapes the credit development and trend. The permanent and predominantly foreign currency development of deposits causes the TL to depreciate against foreign currencies. Permanent and high rate of depreciation of TL causes an increase in inflation due to increasing costs and the pass through from exchange rate to TL prices. Currency Protected TL Time Deposits and Participation Accounts, which came into effect in December 2021, were started after the rapid depreciation of TL against foreign currencies in the last months of the year was implemented by the T.R. Ministry of Treasury and Finance. Currency Protected TL Time Deposit and Participation Accounts, which can be opened as of December 21, 2021, are accounts that can be used by real persons residing in Turkey, that can be used more than once, and that have no upper or lower limit. In this study, the accounting of the aforementioned accounts in the financial statements of deposit banks, excluding participation banks, will be examined.

 Mevduat bankaları gerçek ve tüzel kişilerin mevduatlarını toplamaya yetkili finansal kurumlardır. Mevduatların Türk Lirası TL ve yabancı para YP cinsinden gelişimi, kredi gelişimini ve eğilimini şekillendirmektedir. Mevduatların kalıcı ve ağırlıklı olarak döviz cinsinden gelişimi ise TLnin YPlar karşısında değer kaybına sebep olmaktadır. TLnin kalıcı ve yüksek oranlı değer kaybı ise artan maliyetler ve kurdan TL cinsi fiyatlara geçiş sebebiyle enflasyon artışına sebep olmaktadır. 2021 yılının Aralık ayında yürürlüğe giren Kur Korumalı TL Vadeli Mevduat ve Katılım Hesapları, ilgili yılın son aylarında, TLnin YPlar karşısında hızlı değer kaybı sonrası T.C. Hazine ve Maliye Bakanlığı tarafından uygulamaya alınmıştır. 21 Aralık 2021 tarihinden itibaren açılabilen Kur Korumalı TL Vadeli Mevduat ve Katılım Hesapları Türkiyede yerleşik gerçek kişilerin faydalanabileceği, birden fazla kez yararlanılabilecek ve alt ile üst limiti olmayan hesaplardır. Bu çalışmada bahsi geçen hesapların, katılım bankaları hariç mevduat bankalarının finansal tablolarında muhasebeleştirilmesi incelenecektir.

Makale detayları

Accounting of Currency-Protected TL Time Deposit Accounts in Banks Within the Framework of Deposits

Yazarlar:

Tolga Macit Güsar | Gülümser Ünkaya

Yayıncı:

Akdeniz University

Ana Başlıklar:

Finans

Dergi:

Akdeniz İİBF Dergisi Vol.23 Issue 2, pp.152-162

Belge Tipi:

Makale

Yayın Tarihi:

11/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001289610

pISSN:

1302-9975

Bank Accounting

Currency Protected TL Time Deposits

Local Residents Deposits

Banks Financial Tables.Banka Muhasebesi

Kur Korumalı TL Vadeli Mevduat Hesapları

Yurtiçi Yerleşiklerin Mevduatları

Banka Finansal Tabloları.

Sayı

Makale detayları

Yazarlar: Tolga Macit Güsar | Gülümser Ünkaya

Yayıncı: Akdeniz University

Ana Başlıklar: Finans

Dergi: Akdeniz İİBF Dergisi Vol.23 Issue 2, pp.152-162

Belge Tipi: Makale

Yayın Tarihi: 11/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001289610

pISSN: 1302-9975

Sayı

Yazarlar:

Tolga Macit Güsar | Gülümser Ünkaya

Yayıncı:

Akdeniz University

Ana Başlıklar:

Finans

Dergi:

Akdeniz İİBF Dergisi Vol.23 Issue 2, pp.152-162

Belge Tipi:

Makale

Yayın Tarihi:

11/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001289610

pISSN:

1302-9975