Bankac\u0131l\u0131k hesaplar\u0131ndan kaynaklanan faiz oran\u0131 riski standart rasyosu, ekonomik de\u011fer de\u011fi\u015fimi risk tutar\u0131n\u0131n ana sermayeye b\u00f6l\u00fcnmesi suretiyle hesaplanacak. Konsolide ve konsolide olmayan bankac\u0131l\u0131k hesaplar\u0131ndan kaynaklanan faiz oran\u0131 riski standart rasyosu y\u00fczde 15\u2019i a\u015famayacak.<\/p>\n
Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu (BDDK) taraf\u0131ndan haz\u0131rlanan “Bankac\u0131l\u0131k Hesaplar\u0131ndan Kaynaklanan Faiz Oran\u0131 Riskinin Standart Yakla\u015f\u0131mla \u00d6l\u00e7\u00fclmesine ve De\u011ferlendirilmesine \u0130li\u015fkin Y\u00f6netmelik” Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n
Y\u00f6netmeli\u011fin amac\u0131 ve kapsam\u0131; bankac\u0131l\u0131k hesaplar\u0131nda yer alan bilan\u00e7o i\u00e7i ve bilan\u00e7o d\u0131\u015f\u0131 pozisyonlardan kaynaklanan faiz oran\u0131 riskinin standart yakla\u015f\u0131mla \u00f6l\u00e7\u00fclmesine ve de\u011ferlendirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemek olarak belirlendi.<\/p>\n
Bankac\u0131l\u0131k hesaplar\u0131ndan kaynaklanan faiz oran\u0131 riski standart rasyosunun hesaplanmas\u0131nda, bankac\u0131l\u0131k hesaplar\u0131nda yer alan pozisyonlardan kat\u0131lma hesab\u0131 kaynakl\u0131 olanlar Kurulca belirlenecek oranda dikkate al\u0131nacak.<\/p>\n
Ekonomik de\u011fer de\u011fi\u015fimi hesaplamas\u0131nda, faize duyarl\u0131 \u00e7ekirdek sermayeden indirilen varl\u0131klar, maddi duran varl\u0131klar, maddi olmayan duran varl\u0131klar ve hisse senedi yat\u0131r\u0131mlar\u0131 d\u0131\u015f\u0131nda kalan bankac\u0131l\u0131k hesaplar\u0131nda izlenen t\u00fcm aktif kalemler, \u00e7ekirdek sermaye d\u0131\u015f\u0131nda kalan t\u00fcm pasifkalemler ve bilan\u00e7o d\u0131\u015f\u0131 kalemler pozisyonlar\u0131ndan kaynaklanan gelecekteki t\u00fcm nakit ak\u0131\u015flar\u0131 dikkate al\u0131nacak.<\/p>\n
Ekonomik de\u011fer de\u011fi\u015fimi hesaplamas\u0131nda a\u015fa\u011f\u0131daki a\u015famalar izlenecek:<\/p>\n
a) Ekonomik de\u011fer de\u011fi\u015fimi, birinci f\u0131kran\u0131n (a) bendi uyar\u0131nca hesaplanan toplam aktif veya birinci f\u0131kran\u0131n (b) bendi uyar\u0131nca hesaplanan toplam pasif i\u00e7erisindeki pay\u0131 %5 veya \u00fczerinde olan para birimleri ve faizle ili\u015fkilendirilen emtialar baz\u0131nda, 6 farkl\u0131 faiz oran\u0131 \u015foku senaryosu i\u00e7in ayr\u0131 ayr\u0131 hesaplan\u0131r. Bu hesaplama her raporlama d\u00f6neminde yap\u0131l\u0131r.<\/p>\n
b) Birinci f\u0131kradaki pozisyonlar 6 nc\u0131 madde uyar\u0131nca standartla\u015ft\u0131r\u0131lmaya tam uyumlu, 7 nci madde uyar\u0131nca standartla\u015ft\u0131r\u0131lmaya uyumlu olmayan ve 8 inci madde uyar\u0131nca standartla\u015ft\u0131r\u0131lmaya az uyumlu olmak \u00fczere \u00fc\u00e7 s\u0131n\u0131fa ayr\u0131l\u0131r.<\/p>\n
c) Faize duyarl\u0131 bilan\u00e7o i\u00e7i ve bilan\u00e7o d\u0131\u015f\u0131 varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerin yeniden fiyatlanan t\u00fcm nakit ak\u0131\u015flar\u0131, para birimi veya faizle ili\u015fkilendirilen emtia baz\u0131nda standartla\u015ft\u0131r\u0131lmaya uyumlu oldu\u011fu \u00f6l\u00e7\u00fcde ilgili vade dilimlerine yerle\u015ftirilir. Bu yerle\u015ftirme yap\u0131l\u0131rken faiz oranlar\u0131na ili\u015fkin marjlar da nakit ak\u0131\u015f\u0131 hesaplamas\u0131na d\u00e2hil edilir.<\/p>\n<\/div>\n
\u00e7) G\u00f6m\u00fcl\u00fc olan ve olmayan otomatik faiz oran\u0131 opsiyonalitesi i\u00e7eren ara\u00e7lar\u0131n de\u011ferlerindeki de\u011fi\u015fiklikler 8 inci madde uyar\u0131nca hesaplanan eklenti tutar uygulanarak ekonomik de\u011fer de\u011fi\u015fimi hesaplamas\u0131nda dikkate al\u0131n\u0131r.<\/p>\n<\/div>\n<\/p>\n
<\/p>\n
Kaynak :\u00a0https:\/\/www.bloomberght.com\/bankacilik-hesaplarindan-kaynaklanan-faiz-orani-riskine-iliskin-yonetmelik-degisikligi-3748214<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" Resmi Gazete’de yay\u0131nlanan y\u00f6netmeli\u011fe g\u00f6re, konsolide ve konsolide olmayan bankac\u0131l\u0131k hesaplar\u0131ndan kaynaklanan faiz oran\u0131 riski standart rasyosu y\u00fczde 15’i a\u015famayacak.<\/p>\n","protected":false},"author":1,"featured_media":34698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[1186,405,3581,3579,3580],"manset":[],"class_list":["post-34697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bilanco","tag-faiz","tag-hesaplama","tag-standart","tag-uyarinca"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/34697","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=34697"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/34697\/revisions"}],"predecessor-version":[{"id":34699,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/34697\/revisions\/34699"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/34698"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=34697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=34697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=34697"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=34697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}