Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurulu (BDDK), d\u00f6viz varl\u0131\u011f\u0131 olan \u015firketlerin TL kredi kullan\u0131m\u0131na s\u0131n\u0131rlama getiren d\u00fczenlemesinin esnetildi\u011fini a\u00e7\u0131klad\u0131.<\/b><\/p>\n
D\u00f6viz varl\u0131\u011f\u0131 olan \u015firketlerle ilgili d\u00fczenlemede esneme yap\u0131ld\u0131. A\u00e7\u0131klama BDDK\u2019dan geldi. Al\u0131nan yeni kararda \u015fu ifadelere yer verildi;<\/p>\n
\u201c*5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanununun 93 \u00fcnc\u00fc maddesine dayan\u0131larak, finansal istikrar\u0131n g\u00fc\u00e7lendirilmesine ve kaynaklar\u0131n daha verimli kullan\u0131larak kredi sisteminin etkin bir \u015fekilde \u00e7al\u0131\u015fmas\u0131na y\u00f6nelik at\u0131lacak koordineli makro ihtiyati ad\u0131mlar kapsam\u0131nda al\u0131nan 24.06.2022 tarihli ve 10250 say\u0131l\u0131 Kurul Karar\u0131n\u0131n, s\u00f6z konusu Karar tarihinden itibaren ge\u00e7erli olmak \u00fczere, aksi y\u00f6nde bir Kurul Karar\u0131 al\u0131ncaya kadar a\u015fa\u011f\u0131daki \u015fekilde uygulanmas\u0131na ve bu \u00e7er\u00e7evede;<\/p>\n
1)<\/strong> Bankalar ve finansal kurulu\u015flar d\u0131\u015f\u0131ndaki \u015firketlerden, 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname ve ilgili d\u00fczenlemeler uyar\u0131nca ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketlerin (\u015eirket), \u00e0 Kredi ba\u015fvurusu yapt\u0131klar\u0131 tarih itibar\u0131yla yabanc\u0131 para (YP) nakdi varl\u0131klar\u0131n\u0131n T\u00fcrk Liras\u0131 (TL) kar\u015f\u0131l\u0131\u011f\u0131n\u0131n 15 milyon TL’nin \u00fczerinde olmas\u0131 halinde ve \u00e0 Bu \u015eirketlerin YP nakdi varl\u0131klar\u0131n\u0131n, Vergi Usul Kanunu (VUK) ve ilgili d\u00fczenlemeleri uyar\u0131nca d\u00fczenlenerek vergi dairesine sunulmu\u015f olan (ge\u00e7ici vergi d\u00f6nemleri dahil) en g\u00fcncel finansal tablolar\u0131na g\u00f6re aktif toplam\u0131ndan veya son 1 y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131ndan b\u00fcy\u00fck olan\u0131n\u0131n y\u00fczde 10’ununu a\u015fmas\u0131 durumunda, s\u00f6z konusu \u015eirketlere TL cinsinden yeni bir nakdi ticari kredi kulland\u0131r\u0131lmamas\u0131na,<\/p>\n 2)<\/strong> \u015eirketlerin, \u00e0 Alt\u0131n dahil efektif d\u00f6vizinin, \u00e0 Bankalardaki YP mevduat\u0131n\u0131n, \u00e0 T\u00fcrkiye Cumhuriyeti taraf\u0131ndan ihra\u00e7 edilen Eurobond’lar d\u0131\u015f\u0131nda kalan, yurt i\u00e7i ya da yurt d\u0131\u015f\u0131 yerle\u015fiklerce YP cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden\/hisse senetlerinden olu\u015fan varl\u0131klar\u0131n\u0131n, \u00e0 Alt\u0131n veya d\u00f6vize endeksli ya da bunlara ili\u015fkin endeksleri takip eden borsa yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131n\u0131n, \u00e0 Yurt d\u0131\u015f\u0131 yerle\u015fiklerle YP cinsinden yap\u0131lan ters repo i\u015flemlerinin, \u00e0 Bankalar ile ger\u00e7ekle\u015ftirilen swap i\u015flemleri kapsam\u0131nda spotta TL temin etmek \u00fczere bankalara (alt\u0131n dahil) d\u00f6viz olarak verilen YP varl\u0131klar\u0131n\u0131n bu Karar\u0131n uygulanmas\u0131nda \u015eirketlerin YP nakdi varl\u0131klar\u0131 kapsam\u0131na dahil edilmesine,<\/p>\n 3)<\/strong> \u015eirketlerin bankalar ile ger\u00e7ekle\u015ftirdikleri swap i\u015flemleri kapsam\u0131nda, spotta (alt\u0131n dahil) d\u00f6viz verip TL bor\u00e7land\u0131\u011f\u0131 tutarlar\u0131n da, bu Karar\u0131n uygulanmas\u0131 kapsam\u0131nda, ilgili banka taraf\u0131ndan s\u00f6z konusu \u015eirkete kulland\u0131r\u0131lan TL cinsinden nakdi bir ticari kredi olarak ele al\u0131nmas\u0131na,<\/p>\n 4)<\/strong> Kamu G\u00f6zetim Kurumu (KGK) taraf\u0131ndan yay\u0131mlanan muhasebe ve finansal raporlama standartlar\u0131 \u00e7er\u00e7evesinde konsolide finansal tablo haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan \u015eirketler i\u00e7in; \u00e0 1 inci madde uyar\u0131nca yap\u0131lacak de\u011ferlendirmenin, KGK taraf\u0131ndan yay\u0131mlanan muhasebe ve finansal raporlama standartlar\u0131na uygun olarak haz\u0131rlan\u0131p KGK taraf\u0131ndan yetkilendirilmi\u015f ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nca (ba\u011f\u0131ms\u0131z denetim kurulu\u015fu) denetlenmi\u015f en g\u00fcncel konsolide finansal tablolar \u00fczerinden \u015eirketin yurt d\u0131\u015f\u0131 ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleri dahil edilmeden yap\u0131lmas\u0131na, \u00e0 Bu Karar kapsam\u0131nda YP nakdi varl\u0131klar\u0131 toplam\u0131n\u0131n hesaplamas\u0131nda, bu \u015eirketlerin bankalar ve finansal kurulu\u015flar d\u0131\u015f\u0131nda kalan konsolidasyona tabi yurt i\u00e7indeki ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n ve i\u015ftiraklerinin YP nakdi varl\u0131klar\u0131n\u0131n da hesaplamaya dahil edilmesine, \u00e0 Bu \u00e7er\u00e7evede bir \u015eirketin (ana ortakl\u0131k) konsolide finansal tablolar\u0131 \u00fczerinden bu Karar kapsam\u0131nda TL kredi kulland\u0131r\u0131m\u0131na uygun olmad\u0131\u011f\u0131 tespit edilirse yaln\u0131zca ana ortakl\u0131k i\u00e7in bu Karar kapsam\u0131ndaki kredi s\u0131n\u0131rlamas\u0131n\u0131n uygulanmas\u0131na ve ana ortakl\u0131\u011f\u0131n konsolidasyona tabi di\u011fer ba\u011fl\u0131 ortakl\u0131k ve i\u015ftiraklerine kulland\u0131r\u0131lacak krediler i\u00e7in bu Kararda belirtilen h\u00fck\u00fcmlerin her bir ortakl\u0131k ve i\u015ftirak i\u00e7in ayr\u0131 ayr\u0131 ele al\u0131nmas\u0131 suretiyle kredi s\u0131n\u0131rlamas\u0131na tabi olup olmad\u0131klar\u0131n\u0131n belirlenmesine,<\/p>\n 5)<\/strong> Bu Karar kapsam\u0131ndaki kredi s\u0131n\u0131rlamas\u0131n\u0131n istisnas\u0131 olarak, ilgili mevzuat uyar\u0131nca YP cinsinden kredi kullanmas\u0131 m\u00fcmk\u00fcn olmayan \u015firketlerle s\u0131n\u0131rl\u0131 olmak \u00fczere, bu \u015firketlerin bankaya kredi ba\u015fvurusunda bulundu\u011fu tarihten itibaren 3 ayl\u0131k d\u00f6nem i\u00e7inde;<\/p>\n *YP net pozisyon a\u00e7\u0131\u011f\u0131 bulundu\u011funu ve pozisyon a\u00e7\u0131\u011f\u0131 tutar\u0131n\u0131 beyan etmeleri \u015fart\u0131yla,<\/p>\n *Yaln\u0131zca ba\u015fvuru tarihini izleyen 3 ayl\u0131k d\u00f6nemdeki s\u00f6z konusu beyan edilen pozisyon a\u00e7\u0131\u011f\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere TL cinsinden nakdi ticari kredi kulland\u0131r\u0131labilmesine ve pozisyon a\u00e7\u0131\u011f\u0131n\u0131 belirten s\u00f6z konusu beyan\u0131n do\u011frulu\u011funun, 7 nci maddede belirtilen usul ve esaslara g\u00f6re ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nca ya da 1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununa (3568 say\u0131l\u0131 Kanun) g\u00f6re ruhsat alm\u0131\u015f yeminli mali m\u00fc\u015favirlerce (YMM) onaylanmak suretiyle teyit edilerek bankaya belgelendirilmesine,<\/p>\n 6)<\/strong> Bu Karar\u0131n uygulanmas\u0131nda, kredili mevduat hesab\u0131 (KMH) ve di\u011fer rotatif nitelikli krediler ile kurumsal kredi kartlar\u0131ndan nakit \u00e7ekimi yoluyla veya g\u00fcn i\u00e7i ve gecelik krediler yoluyla \u015eirketlere kulland\u0131r\u0131lacak kredi tutar\u0131n\u0131n hesaplamas\u0131nda, bu kredi t\u00fcrleri i\u00e7in 30.06.2022 tarihi itibar\u0131yla \u015eirketlere kulland\u0131r\u0131lm\u0131\u015f toplam kredi bakiyesi ba\u015flang\u0131\u00e7 olarak kabul edilmek \u00fczere; *3 Her ay sonu itibar\u0131yla \u00f6nceki ay sonuna g\u00f6re bu toplam nakdi kredi bakiyesindeki art\u0131\u015f miktar\u0131n\u0131n yeni kulland\u0131r\u0131m olarak kabul edilmesine,<\/p>\n *Her ay sonundaki yap\u0131lacak bu hesaplamaya g\u00f6re bakiye art\u0131\u015f\u0131 olmas\u0131 durumunda, yeni kredi kulland\u0131r\u0131m\u0131 olarak kabul edilecek bu bakiye art\u0131\u015f\u0131na ili\u015fkin olarak ilgili \u015eirket i\u00e7in bankalarca bu Karar kapsam\u0131ndaki kredi kulland\u0131r\u0131m s\u0131n\u0131rlamalar\u0131na y\u00f6nelik kontrollerin ger\u00e7ekle\u015ftirilmesine ve gerekli bilgi ve belgelerin temin edilmesine,<\/p>\n 7)<\/strong> YP nakdi varl\u0131klar\u0131n\u0131n \u00e0 TL kar\u015f\u0131l\u0131\u011f\u0131 15 milyon TL’yi a\u015fmayan veya TL kar\u015f\u0131l\u0131\u011f\u0131 15 milyon TL’yi a\u015fsa bile 1 inci ve 4 \u00fcnc\u00fc maddelerde belirtilen finansal tablolar\u0131na g\u00f6re aktif toplam\u0131ndan veya son 1 y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131ndan b\u00fcy\u00fck olan\u0131n\u0131n y\u00fczde 10’nunu ge\u00e7meyen veya Bu s\u0131n\u0131rlamalara tak\u0131lsa bile yaln\u0131zca YP kredi kullanmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131 kayd\u0131yla ve yaln\u0131zca kredi ba\u015fvuru tarihini izleyen 3 ayl\u0131k d\u00f6nemdeki YP net pozisyon a\u00e7\u0131\u011f\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere kredi kullanmak isteyen \u015eirketlerin, krediyi kulland\u0131klar\u0131 tarih itibar\u0131yla ya da rotatif, KMH, kredi kart\u0131ndan nakit \u00e7ekim, g\u00fcn i\u00e7i ve gecelik krediler i\u00e7in 6.nc\u0131 maddede belirtildi\u011fi \u015fekilde yeni kredi kulland\u0131r\u0131lm\u0131\u015f say\u0131ld\u0131\u011f\u0131n\u0131n tespit edildi\u011fi tarih itibar\u0131yla, YP nakdi varl\u0131klar\u0131n\u0131n TL kar\u015f\u0131l\u0131\u011f\u0131n\u0131n 15 milyon TL’yi a\u015fmayaca\u011f\u0131n\u0131 ya da YP nakdi varl\u0131klar\u0131n\u0131n TL kar\u015f\u0131l\u0131\u011f\u0131n\u0131n 15 milyon TL’yi a\u015fsa bile aktif toplam\u0131ndan veya son 1 y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131ndan b\u00fcy\u00fck olan\u0131n\u0131n y\u00fczde 10’nunu ge\u00e7meyece\u011fini ya da<\/p>\n *Bu s\u0131n\u0131rlamalara tak\u0131lsa bile yaln\u0131zca YP kredi kullanmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131 nedeniyle ve yaln\u0131zca kredi ba\u015fvuru tarihini izleyen 3 ayl\u0131k d\u00f6nemdeki YP net pozisyon a\u00e7\u0131\u011f\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere yeni kredi kullan\u0131m\u0131nda bulunaca\u011f\u0131n\u0131 30.06.2022 tarihinden itibaren ge\u00e7erli olmak \u00fczere (30.06.2022 dahil) beyan ve taahh\u00fct etmeleri ve bu tarihi m\u00fcteakip her 3 ayl\u0131k takvim d\u00f6nemi sonunu izleyen ay\u0131n son i\u015f g\u00fcn\u00fc ak\u015fam\u0131na kadar s\u00f6z konusu beyan ve taahh\u00fcd\u00fcn (Ek-1) banka taraf\u0131ndan kontrol\u00fcn\u00fcn sa\u011flanmas\u0131n\u0131 teminen,<\/p>\n *S\u00f6z konusu \u00fc\u00e7er ayl\u0131k d\u00f6nemler i\u00e7inde, \u2013 YP nakdi varl\u0131klar\u0131n\u0131n TL kar\u015f\u0131l\u0131\u011f\u0131n\u0131n 15 milyon TL’yi a\u015fmad\u0131\u011f\u0131n\u0131n veya \u2013 YP nakdi varl\u0131klar\u0131n\u0131n TL kar\u015f\u0131l\u0131\u011f\u0131n\u0131n 15 milyon TL’yi a\u015fsa bile VUK ve ilgili d\u00fczenlemeleri uyar\u0131nca d\u00fczenlenerek vergi dairesine sunulmu\u015f olan (ge\u00e7ici vergi d\u00f6nemleri dahil) en g\u00fcncel finansal tablolar\u0131na g\u00f6re (ya da konsolide finansal tablo haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan \u015eirketler i\u00e7in ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nca denetlenmi\u015f en g\u00fcncel konsolide finansal tablolar \u00fczerinden \u015eirketin yurt d\u0131\u015f\u0131 ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleri dahil edilmeden) aktif toplam\u0131ndan veya son 1 y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131ndan b\u00fcy\u00fck olan\u0131n\u0131n y\u00fczde 10’nunu ge\u00e7medi\u011finin veya, Bu s\u0131n\u0131rlamalara tak\u0131ld\u0131\u011f\u0131 tarihler itibar\u0131yla kredi kulland\u0131r\u0131lm\u0131\u015f ise;<\/p>\n Bu \u015fekilde kulland\u0131r\u0131lan TL cinsinden t\u00fcm ticari nakdi kredilerin toplam\u0131n\u0131n ilgili kredilerin kulland\u0131r\u0131m tarihlerini izleyen 3 ayl\u0131k d\u00f6nemdeki YP net pozisyon a\u00e7\u0131\u011f\u0131n\u0131 4 a\u015fmad\u0131\u011f\u0131n\u0131n ve Bu \u015fekilde kredi kullanm\u0131\u015f olan \u015eirketin s\u00f6z konusu d\u00f6nemde YP kredi kullanmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131n ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nca ya da YMM’lerce onaylanmak suretiyle teyit edilerek ilgili bankaya belgelendirilmesine ve konsolide finansal tablo haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan \u015eirketler i\u00e7in bu belgelendirmelerin ve de\u011ferlendirmelerin ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nca yap\u0131lmas\u0131na,<\/p>\n 8)<\/strong> Ba\u011f\u0131ms\u0131z denetime tabi oldu\u011fu halde denetim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ilk defa 2022 y\u0131l\u0131 sonunda ba\u015flayacak \u015eirketlerin bu Karar kapsam\u0131ndan muaf tutulmas\u0131na, 9) Kredi ba\u015fvurusunda bulunan bir \u015firketin ba\u011f\u0131ms\u0131z denetime tabi olmad\u0131\u011f\u0131n\u0131 ya da ba\u011f\u0131ms\u0131z denetime tabi olmas\u0131na ra\u011fmen 8 inci madde kapsam\u0131na dahil oldu\u011fu i\u00e7in bu Karar kapsam\u0131ndan muaf oldu\u011funu beyan ve taahh\u00fct etmesine ra\u011fmen (Ek-2), ilgili banka nezdinde bu konuda teredd\u00fct olu\u015fmas\u0131 halinde, kredi kulland\u0131r\u0131m tarihinden itibaren bankalarca ilgili \u015firkete ba\u011f\u0131ms\u0131z denetime tabi olmad\u0131\u011f\u0131n\u0131 ya da ba\u011f\u0131ms\u0131z denetime tabi olsa bile denetim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ilk defa 2022 y\u0131l\u0131 sonunda ba\u015flayaca\u011f\u0131n\u0131, 3568 say\u0131l\u0131 Kanuna g\u00f6re ruhsat alm\u0131\u015f Serbest Muhasebeci Mali M\u00fc\u015favirlerce (SMMM), YMM’lerce ya da ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nca onayl\u0131 olmak \u00fczere belgelendirmeleri i\u00e7in 1 ay s\u00fcre tan\u0131narak, ba\u015fvuruda bulunan \u015firketin beyan\u0131 esas al\u0131nmak suretiyle kredi kulland\u0131r\u0131labilmesine,<\/p>\n 10)<\/strong> Bir \u015eirketin, 7\u2019nci ve 9\u2019uncu maddelerde yer verilen s\u00fcreler i\u00e7inde ba\u011f\u0131ms\u0131z denetim kurulu\u015fu ya da YMM onayl\u0131 olarak bankaya tevdi etmesi gereken bilgi ve belgeleri bankaya tevdi etmemesi veyaBu s\u00fcre i\u00e7inde tevdi etti\u011fi bilgi ve belgelere g\u00f6re \u015eirketin beyan\u0131n\u0131n aksine bu Karar kapsam\u0131ndaki kredi s\u0131n\u0131rlamas\u0131na dahil olmas\u0131 gerekti\u011finin bankalarca anla\u015f\u0131lmas\u0131 ya da<\/p>\n *\u0130lgili banka taraf\u0131ndan bu \u015eirkete TL cinsinden bu Karar kapsam\u0131na giren yeni nakdi ticari kredi kulland\u0131r\u0131lmamas\u0131na,<\/p>\n S\u00f6z konusu duruma ve \u015eirket bilgilerine ili\u015fkin Kurumumuzca belirlenecek usul ve esaslara g\u00f6re ilgili banka taraf\u0131ndan yap\u0131lacak bildirim \u00e7er\u00e7evesinde, bu kapsama giren \u015eirketlere 30.06.2022 tarihinden itibaren kulland\u0131r\u0131lan (bu Karar kapsam\u0131ndan muaf tutulsun tutulmas\u0131n) TL cinsinden ticari nitelikli t\u00fcm nakdi kredilere \u201cBankalar\u0131n Sermaye Yeterlili\u011finin \u00d6l\u00e7\u00fclmesine ve De\u011ferlendirilmesine \u0130li\u015fkin Y\u00f6netmelik\u201d uyar\u0131nca sermaye yeterlili\u011fi oran\u0131 hesaplamas\u0131nda; kredi riskine esas tutar hesaplan\u0131rken kullan\u0131lan yakla\u015f\u0131mdan (standart yakla\u015f\u0131m ya da i\u00e7sel derecelendirmeye dayal\u0131 yakla\u015f\u0131mlar) ba\u011f\u0131ms\u0131z olarak kredi riski azalt\u0131m teknikleri, kredi derecelendirme notlar\u0131 ve gayrimenkul ipotekleri dikkate al\u0131nmadan y\u00fczde 500 risk a\u011f\u0131rl\u0131\u011f\u0131 uygulanmas\u0131na,<\/p>\n 11)<\/strong> Bu Karar kapsam\u0131ndan; \u00e0 (Nakit \u00e7ekimler hari\u00e7) kurumsal kredi kartlar\u0131 yoluyla kulland\u0131r\u0131lan kredilerin, \u00e0 Do\u011frudan Bor\u00e7lanma Sistemi(DBS) arac\u0131l\u0131\u011f\u0131yla nakde d\u00f6n\u00fc\u015fen kredilerin,\u00a0 Cay\u0131lamaz limit taahh\u00fcd\u00fc niteli\u011finde olan ve bankalar\u0131n kredi m\u00fc\u015fterisi 5 olan \u015eirket d\u0131\u015f\u0131ndaki \u00fc\u00e7\u00fcnc\u00fc taraflara \u00f6deme garantisi sundu\u011fu di\u011fer krediler ile al\u0131c\u0131 stat\u00fcs\u00fcndeki \u015eirketin kredilendirilmesi suretiyle tedarik\u00e7ilere \u00f6deme yap\u0131lan tedarik\u00e7i finansman\u0131 kredilerinin,<\/p>\n TL cinsinden nakdi krediye d\u00f6n\u00fc\u015fen tazmin edilen gayri nakdi kredi bedellerinin, \u00e0 Yeniden yap\u0131land\u0131rma kapsam\u0131nda olmayan ve s\u00f6zle\u015fme ko\u015fullar\u0131n\u0131n de\u011fi\u015ftirilmesi suretiyle yenilenen ya da mevcut kredilerin k\u0131smen veya tamamen yeniden finanse edilmesi i\u00e7in kulland\u0131r\u0131lan krediler hari\u00e7; Kredilerin S\u0131n\u0131fland\u0131r\u0131lmas\u0131 ve Bunlar \u0130\u00e7in Ayr\u0131lacak Kar\u015f\u0131l\u0131klara \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Y\u00f6netmelik uyar\u0131nca ya da 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanununun Ge\u00e7ici 32 nci maddesi uyar\u0131nca yeniden yap\u0131land\u0131r\u0131lan veya bu yeniden yap\u0131land\u0131rmalar kapsam\u0131nda kulland\u0131r\u0131lan kredilerin, muaf tutulmas\u0131na,<\/p>\n 12)<\/strong> Bankalar\u0131n bu Karar kapsam\u0131ndan muaf tutulmayan kredileri, yurt d\u0131\u015f\u0131 \u015fubeleri arac\u0131l\u0131\u011f\u0131yla yurt i\u00e7i yerle\u015fik \u015eirketlere kulland\u0131rmas\u0131 durumunda da bu Karar h\u00fck\u00fcmlerinin uygulanmas\u0131na, 13) 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring, Finansman ve Tasarruf Finansman \u015eirketleri Kanununa tabi finansal kiralama, faktoring ve finansman kurulu\u015flar\u0131n\u0131n; \u00e0 01.08.2022 tarihinden itibaren m\u00fc\u015fterilerine kulland\u0131racaklar\u0131 TL cinsinden ticari nitelikli nakdi kredilerin de bu Karar kapsam\u0131na dahil edilmesine, \u00e0 Bu Kararda bankalar i\u00e7in getirilen y\u00fck\u00fcml\u00fcl\u00fcklerin finansal kiralama, faktoring ve finansman kurulu\u015flar\u0131 i\u00e7in de ayn\u0131 \u015fekilde uygulanmas\u0131na, \u00e0 S\u00f6z konusu kurulu\u015flar\u0131n ticari m\u00fc\u015fterilerinin beyan ve taahh\u00fct y\u00fck\u00fcml\u00fcl\u00fcklerinin de bu tarihinden itibaren ge\u00e7erli olmak \u00fczere (01.08.2022 dahil) 7 nci ve 9 uncu maddelerde belirtilen \u015fekilde uygulanmas\u0131na, 14) Bu Karar kapsam\u0131nda, YP nakdi varl\u0131klar\u0131n TL kar\u015f\u0131l\u0131\u011f\u0131n\u0131n hesaplanmas\u0131nda hesaplama tarihine ait T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kurunun kullan\u0131lmas\u0131na,<\/p>\n 15)<\/strong> 7\u2019nci ve 9 uncu maddeler uyar\u0131nca \u015eirketlerden temin edilmesi gereken beyan ve taahh\u00fctler i\u00e7in; \u00e0 Bankalar taraf\u0131ndan Ek-1 ve Ek-2’de yer alan formlar\u0131n, \u00e0 Finansal kiralama, faktoring ve finansman kurulu\u015flar\u0131 taraf\u0131ndan ise Ek-1 ve Ek2’de yer alan formlar\u0131n uyarlanmak suretiyle kullan\u0131labilmesine,<\/p>\n 16)<\/strong> Bu Karar\u0131n Kurulu\u015f Birliklerine duyurulmas\u0131na ve Kurum internet sitesinde yay\u0131mlanmas\u0131na karar verilmi\u015ftir.<\/p>\n","protected":false},"excerpt":{"rendered":" Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurulu (BDDK), d\u00f6viz varl\u0131\u011f\u0131 olan \u015firketlerin TL kredi kullan\u0131m\u0131na s\u0131n\u0131rlama getiren d\u00fczenlemesinin …<\/p>\n","protected":false},"author":1,"featured_media":4355,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[1522,1523,972,845,113],"class_list":["post-4354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bankalar","tag-finansal","tag-kredi","tag-tarafindan","tag-tarih"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/4354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4354"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/4354\/revisions"}],"predecessor-version":[{"id":4356,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/4354\/revisions\/4356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/4355"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}