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TMS Terimlerinin Belirlenmesine İlişkin Duyuru

TMS Terimlerinin Belirlenmesine İlişkin Duyuru
TMS Terimlerinin Belirlenmesine İlişkin Duyuru

TMS Terimlerinin Belirlenmesine İlişkin Duyuru

        Türkiye Muhasebe Standartlarının (TMS) anlaşılmasını ve uygulanmasını kolaylaştırmak amacıyla Kurumumuzca sürdürülen revizyon çalışmaları çerçevesinde, Uluslararası Finansal Raporlama Standartlarında kullanılan terimlerin Türkçeleri kamuoyunun görüş ve önerilerine açılmıştır. Görüş birliğine varılamayan bazı terimler (/) ile ayrılarak alternatif anlamları ile birlikte sunulmuştur.

        Öneriler, ilgili olduğu terim ve önerilen kullanımı belirtilmek suretiylemuhasebe.standartlari@kgk.gov.tr adresine veya yazılı olarak Kurumumuza en geç 04/02/2015 tarihine kadar gönderebilecektir.

        Kamuoyuna saygıyla duyurulur.

        TMS Terimleri

Term in EnglishDaireSource (term not unique to reference)Context
annuitantSigortalı/Yıllık Gelir SigortalısıIFRS 4 BCBC15 ...An insurance contract is a contract that exposes the insurer to identified risks of loss from events or circumstances occurring or discovered within a specified period, including death (in the case of an annuity, the survival of the annuitant), sickness, disability, property damage, injury to others and business interruption.
BC28 ...(a) In life insurance, there is no direct link between the adverse event and the financial loss to the policyholder. Moreover, it is not clear that survival adversely affects an
annuitant. Any contract that is contingent on human life should meet the definition of insurance contract....
AntidilutionTers seyreltme (Hisse senetleri sayısında artış olsa bile hisse başına kârın artışı ya da hisse başına zararın azalışı)
TMS 33 ->Ters sulandırma (Hisse senetlerinde artış olsa bile hisse başına kazancın/kârın artışı veya hisse başına zararın azalışı):
IAS 33Antidilution is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.
AntidilutiveTers seyreltici etki (Hisse senetleri sayısında artış olsa bile hisse başına kâr artışı ya da hisse başına zarar azalışı etkisine sebep olan)IAS 33Potential ordinary shares are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations.
beneficial contractslehte  sözleşmeler IFRS 3 IEIE37 Employment contracts that are beneficial contracts from the perspective of the employer because the pricing of those contracts is favourable relative to market terms are one type of contract-based intangible asset.
book of contracts sözleşme sınıfı/cüzdanıIFRS 4 BCBC 34 ...An assessment contract by contract is likely to increase the proportion of contracts that qualify as insurance contracts. If a relatively homogeneous book of contracts is known to consist of contracts that all transfer insurance risk, the Board did not intend to require insurers to examine each contract within that book to identify a few non-derivative contracts that transfer insignificant insurance risk (paragraph B25 of the IFRS). The Board intended to make it easier, not harder, for a contract to meet the definition.
Bottom-up testTabandan yukarıya  testKT (IAS 36)BC137 The previous version of IAS 36 required goodwill to be tested for impairment as part of impairment testing the cash-generating units to which it relates. It employed a ‘bottom-up/top-down’ approach under which the goodwill was in effect tested for impairment by allocating its carrying amount to each of the smallest cash-generating units to which a portion of that carrying amount could be allocated on a reasonable and consistent basis.
CollarBant/aralık IAS 32Many other types of derivative instruments embody a right or obligation to make a future exchange, including interest rate and currency swaps, interest rate caps, collars and floors, loan commitments, note issuance facilities and letters of credit.
credit spreadKredibilite farkı/kredi  farkıIAS 39If, however, the premium or discount results from a change in the credit spread over the floating rate specified in the instrument, or other variables that are not reset to market rates, it is amortised over the expected life of the instrument.
preferred stock(Kârda) imtiyazlı pay  
Cumulative preference dividendsBirikmiş imtiyaz temettüleri KT (IAS 1)137. An entity shall disclose in the notes:
(a) the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the period, and the related amount per share; and
(b) the amount of any cumulative preference dividends not recognised.
cushionsTamponIFRS 3 BCIFRS 3 BC'de bu kelime yer almamaktadır.
Demonstrably committedAçıkça taahhüt etmişKTAn entity is demonstrably committed to pay termination benefits when, and only when, an entity has a detailed formal plan for the termination and is without realistic possibility of withdrawal. The detailed plan shall include, as a minimum:
(a) the location, function, and approximate number of employees whose services are to be terminated;
(b) the termination benefits for each job classification or function; and
(c) the time at which the plan will be implemented. Implementation shall begin as soon as possible and the period of time to complete implementation shall be such that material changes to the plan are not likely.
deposit accountingTevdiat muhasebesiIFRS 4 BCParagraphs B22–B28 of Appendix B of the IFRS discuss how much insurance risk must be present before a contract qualifies as an insurance contract. In developing this material, the Board noted the conditions in US GAAP for a contract to be treated as an insurance contract. SFAS 113 requires two conditions for a contract to be eligible for reinsurance accounting, rather than deposit accounting...
deposit componentTevdiat bileşeniIFRS 4A contractual component that is not accounted for as a derivative under IAS 39 and would be within the scope of IAS 39 if it were a separate instrument.
Diluted earnings per shareHisse başına seyreltilmiş kazançKTThe amount of net profit for the period that is attributable to ordinary shareholders divided by the weighted average number of ordinary shares outstanding during the period, both adjusted for the effects of all dilutive potential ordinary shares. 
DilutionSeyreltmeIAS 33A reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified cond
Dilutive effectSeyreltici etkiIAS 33In the calculation of diluted earnings per share, those options or warrants have a dilutive effect if (a) the average market price of the related ordinary shares for the period exceeds the exercise price or (b) the selling price of the instrument to be tendered is below that at which the instrument may be tendered under the option or warrant agreement and the resulting discount establishes an effective exercise price below the market price of the ordinary shares obtainable upon exercise.
Dilutive potential ordinary sharesSeyreltme  potansiyeli olan hisse senetleri KTPotential ordinary shares whose conversion to ordinary shares would decrease net profit per share from continuing ordinary operations or increase loss per share from continuing ordinary operations.
Earnings - diluted Kazanç -seyreltilmiş KTTerimin içinde geçtiği metin bulunmamaktadır.
Employer payroll taxes and insurance contributionsİşverenin ücret vergisi ve sosyal güvenlik katkı paylarıKTTerimin içinde geçtiği metin bulunmamaktadır.
Equity compensation benefits(=Stock (=Share) compensation benefits)Özkaynağa dayalı faydalar (=Hisse senedine (=Paya) dayalı faydalar)KTEmployee benefits under which either:(a) employees are entitled to receive equity financial instruments issued by the enterprise (or its parent); or(b) the amount of the enterprise’s obligation to employees depends on the future price of equity financial instruments issued by the enterprise.
Equity compensation plans (=Share (=Stock) compensation plans) Özkaynağa dayalı planlar (=Hisse senedine (=Paya) dayalı planlar)KTFormal or informal arrangements under which an enterprise provides equity compensation benefits for one or more employees. 
Equity instrument granted özkaynak aracına ilişkin hakIFRS 2The right (conditional or unconditional) to an equity instrument of the entity conferred by the entity on another party, under a share-based payment arrangement.
Forgivable loansvazgeçilebilecek alacaklarKTLoans which the lender undertakes to waive repayment of under certain prescribed conditions.
Gross marginBrüt kârKTDistinguishing between items of income and expense and combining them in different ways also permits several measures of entity performance to be displayed. These have differing degrees of inclusiveness. For example, the income statement could display gross margin, profit or loss from ordinary activities before taxation, profit or loss from ordinary activities after taxation, and profit or loss.
Incidental income arızi gelirlerKT (IAS 11)These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract.
Incidental operationsArızi faaliyetlerIAS 16Because incidental operations are not necessary to bring an asset to the condition necessary for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognised in profit or loss, and included in their respective classifications of income and expense.
Induced conversionÖzendirici dönüştürme IAS 33The redemption or induced conversion of convertible preference shares may affect only a portion of the previously outstanding convertible preference shares.
In-substance defeasanceözde borç silme/ödemeIAS 39Payment to a third party, including a trust (sometimes called 'in-substance defeasance'), does not, by itself, relieve the debtor of its primary obligation to the creditor, in the absence of legal release.
Interest rate stripFaiz STRİP'i/stripi (STRIP-Sözleşmeyle Tefrik edilen Riba (Faiz) İle AnaPara)IAS 39For example, when an entity enters into an interest rate strip whereby the counterparty obtains the right to the interest cash flows, but not the principal cash flows from a debt instrument, paragraphs 17-23 are applied to the interest cash flows.
interest-only stripYalnız Faiz STRİP'i/stripiIAS 39(e)  An embedded prepayment option in an interest-only or principal-only strip is closely related to the host contract provided the host contract (i) initially resulted from separating the right to receive contractual cash flows of a financial instrument that, in and of itself, did not contain an embedded derivative, and (ii) does not contain any terms not present in the original host debt contract.
Investor-owned entityYatırımcı kuruluşça sahip olunan işletmeIFRS 3 BC In considering those comments, the boards noted that respondents’ reasons for their objections to the acquisition method were generally the same as the factors discussed in paragraphs BC67 and BC68. For the same reasons discussed in those paragraphs, the boards affirmed their conclusion that the attributes of mutual entities are not sufficiently different from those of investor-owned entities to justify a different method of accounting for combinations of mutual entities. 
Leveraged written optionKaldıraçlı  satılmış opsiyon IFRS 7 IGIFRS7.IG38 For example, an entity may acquire a zero-cost interest rate collar that includes an out-of-the-money leveraged written option 
Life-contingent annuityKaydı hayat şartıyla yıllık gelir sigortası IFRS 4 BCThe Board decided to retain the notion of insurable interest because it gives a principle-based distinction, particularly between insurance contracts and other contracts that happen to be used for hedging. Furthermore, it is preferable to base a distinction on the type of contract, rather than the way an entity manages a contract or group of contracts. Moreover, the Board decided that it was unnecessary to refine this notion for a life insurance contract or life-contingent annuity, because such contracts typically provide for a predetermined amount to quantify the adverse effect (see paragraph B13 of the IFRS).
mutual entityPaydaş ortaklı işletme
A: Müşteri ortaklı işletme
A2:müşterek işletme
Mutual cooperative entityPaydaş ortaklı kooperatif  işletmesi
A: Müşteri ortaklı kooperatif  işletmesi
A2:müşterek kooperatif işletmesi 
IFRS 3Terimin içinde geçtiği metin bulunmamaktadır.
Originated loans and receivablesbaşlatılmış kredi ve alacaklar KTSee loans and receivables originated by the enterprise
Origination costsbaşlatma maliyetleriIFRS 4...measuring contractual rights to future investment management fees at an amount that exceeds their fair value as implied by a comparison with current fees charged by other market participants for similar services. It is likely that the fair value at inception of those contractual rights equals the origination costs paid, unless future investment management fees and related costs are out of line with market comparables.
Pension liabilityEmekli maaşı yükümlülüğü IFRS 1The pension liability increased by 130 during 2004, which caused increases in cost of sales (50), distribution costs (30) and administrative expenses (50).
principal-only stripYalnız Anapara STRİP'i/stripiIAS 39(e) An embedded prepayment option in an interest-only or principal-only strip is closely related to the host contract provided the host contract (i) initially resulted from separating the right to receive contractual cash flows of a financial instrument that, in and of itself, did not contain an embedded derivative, and (ii) does not contain any terms not present in the original host debt contract.
Projected unit credit methodÖngörülen birim kredi yöntemiKTAn actuarial valuation method that sees each period of service as giving rise to an additional unit of benefit entitlement and measures each unit separately to build up the final obligation (sometimes known as the accrued benefit method pro rated on service or as the benefit/years of service method).
Rebuttable presumptionAdi Karine (çürütülebilir)KTIf other entities in similar circumstances comply with the requirement, there is a rebuttable presumption that the entity’s compliance with the requirement would not be so misleading that it would conflict with the objective of financial statements set out in the Framework. 
Redemption prohibition Geri satın alma yasağıIFRIC 2In some cases, the number of shares or the amount of paid-in capital subject to a redemption prohibition may change from time to time.  
Reload featureYeniden hak tanıma özelliğiIFRS 2A feature that provides for an automatic grant of additional share options whenever the option holder exercises previously granted options using the entity’s shares, rather than cash, to satisfy the exercise price.
Reload optionYeniden hak tanıma opsiyonuIFRS 2A new share option granted when a share is used to satisfy the exercise price of a previous share option.
Reverse share splitPay birleştirmesi KTIf the number of ordinary or potential ordinary shares outstanding increases as a result of a capitalisation, bonus issue or share split, or decreases as a result of a reverse share split, the calculation of basic and diluted earnings per share for all periods presented shall be adjusted retrospectively.
Rights issuerüçhan hakkıIAS 33(b) a bonus element in any other issue, for example a bonus element in a rights issue to existing shareholders;
Settlement date accountingTakas/Teslim tarihi muhasebesiIAS 39Settlement date accounting refers to (a) the recognition of an asset on the day it is received by the entity, and (b) the derecognition of an asset and recognition of any gain or loss on disposal on the day that it is delivered by the entity.
Stewardship of managementYönetimin vekillikten kaynaklanan/vekalet sorumluluğu IFRS 1Furthermore, a failure to disclose the effect of material errors would obscure the 'results of the stewardship of management, or the accountability of management for the resources entrusted to it' (Framework, paragraph 14).
Two-class ordinary sharesİki sınıflı adi paylarIAS 33 IEExample 11 Participating equity instruments and two-class ordinary shares
Unit-linking featureBirim birleştirici/bağlayıcı özellik/fona bağlayıcı unsurIFRS 7IFRS 7.10 (a) For contracts that include a unit-linking feature, changes in market conditions include changes in the performance of the related internal or external investment fund
Vested employee benefitsÇalışanlara sağlanan kazanılmış faydalarKTEmployee benefits that are not conditional on future employment.
‘public-to-private’ service concession arrangement‘kamudan özel sektöre’ imtiyazlı hizmet anlaşması IFRIC 12Such an arrangement is often described as a ‘build-operate-transfer’, a ‘rehabilitate-operate-transfer’ or a ‘public-to-private’ service concession arrangement.
CompensationSağlanan faydalar/Ücret ve sair faydalarGlossaryIncludes all employee benefits (as defined in IAS 19) including employee benefits to which IFRS 2 applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rende
 Full Recourse loan Sınırsız sorumluluk doğuran krediIFRS 09The fact that a full recourse loan is collateralised does not in itself affect the analysis of whether the contractual cash flows are solely payments of principal and interest on the principal amount outstanding
interest-only strip receivableYalnız Faiz STRİP'i/stripi alacağıIFRS9For example, if the entity would not give up any interest upon termination or transfer of the servicing contract, the entire interest spread is an interest-only strip receivable.
removal of accounts provision Geri alım opsiyonuIFRS9A removal of accounts provision is an unconditional repurchase (call) option that gives an entity the right to reclaim assets transferred subject to some restrictions.
amortising interest rate swapİtfa edilen/azalan  faiz oranı swapıIFRS9An entity may transfer to a transferee a fixed rate financial asset that is paid off over time, and enter into an amortising interest rate swap with the transferee to receive a fixed interest rate and pay a variable interest rate based on a notional amount.
surrender riskVazgeçme riskiIFRS9Prepayment risk and surrender risk. Expected prepayment patterns for financial assets and expected surrender patterns for financial liabilities can be estimated on the basis of historical data.
managed on a contractual yield basisSözleşmeye dayalı getiri temelinde yönetilenIFRS 9 BCAccordingly, the exposure draft published in 2009 proposed that a financial asset should be measured at amortised cost only if it is ‘managed on a contractual yield basis’.
look throughGözden geçirmeIFRS 9 BCRespondents proposed other approaches in which an investor ‘looks through’ to the underlying pool of instruments of a waterfall structure and measures the instruments at fair value if looking through is not possible.
outreach programmePaydaşlara erişim programıKTDuring the outreach programme, the Board explored several approaches for classification and subsequent measurement of financial liabilities that would exclude the effects of changes in a liability’s credit risk from profit or loss, including:
frozen credit spread methodSabit kredibilite farkı/kredi farkı yöntemiIFRS 9 BC(b)  measuring liabilities at an ‘adjusted’ fair value whereby the liability would be remeasured for all changes in fair value except for the effects of changes in its credit risk (ie ‘the frozen credit spread method’). 
bifurcation methodologyÇatallanma yöntemiIFRS 9 BC(c)  The bifurcation methodology in IAS 39 is generally working well and practice has developed since those requirements were issued.
repackagingYeniden şekillendirme/paketlemeIFRS 9 BCThe Board decided to clarify that the objective of fair value measurement is to arrive at the price at which a transaction would occur at the balance sheet date in the same instrument (ie  without modification or repackaging) in the most advantageous active market to which an entity has immediate access.
recyclingAktarmaIFRS 9 BCMany respondents, including many users, did not support the proposal to prohibit subsequent transfer (‘recycling’) of fair value changes to profit or loss (on derecognition of the investments in an equity instrument). 
two-step approachÇift adımlı yaklaşımIFRS 9 BCThe exposure draft published in 2010 proposed a ‘two-step approach’ for presenting a liability’s credit risk in the statement of comprehensive income, with the result that those changes would not affect profit or loss.
one-step approachTek adımlı yaklaşımIFRS 9 BCThe exposure draft also set out a ‘one-step approach’, which would present the portion of the fair value change that is attributable to changes in the liability’s credit risk directly in other comprehensive income.
back-outVazgeçme IFRS 9 BCIn the second step, the entity would ‘back out’ from profit or loss the portion of the fair value change that is attributable to changes in the liability’s credit risk and present that amount in other comprehensive income.
look through approachGözden geçirme yaklaşımıIFRS 9 BC(d)  IFRS 9 requires a ‘look through’ approach for investments in contractually linked instruments that effect concentrations of credit risk. 
benefit improvements
Fayda iyileştirmeleriIAS 19In practice, benefit improvements often result in a past service cost and an increase in expected future contributions due to increased current service costs of future years. 
contingent consideration arrangementŞarta bağlı ödeme anlaşmasıIFRS 3 BC  Moreover, a contingent consideration arrangement is inherently part of the economic considerations in the negotiations between the buyer and seller. Such arrangements are commonly used by buyers and sellers to reach an agreement by sharing particular specified economic risks related to uncertainties about future outcomes. Differences in the views of the buyer and seller about those uncertainties are often reconciled by their agreeing to share the risks in such ways that favourable future outcomes generally result in additional payments to the seller and unfavourable outcomes result in no or lower payments.
conduitAracı (oluşum)IFRS 10A decision maker (the sponsor) sponsors a multi-seller conduit, which issues short-term debt instruments to unrelated third party investors.
variable interest entity (VIE)Değişken paylı işletmeIFRS 12 BCUS GAAP defines a VIE, in essence, as an entity whose activities are not directed through voting or similar rights. In addition, the total equity at risk in a VIE is not sufficient to permit the entity to finance its activities without additional subordinated financial support.
mine waste materials (‘overburden’)Maden atıkları (örtü tabakası)IFRIC 20In surface mining operations, entities may find it necessary to remove mine waste materials (‘overburden’) to gain access to mineral ore deposits.
derivative clearing agreementsTürev takas (kliring) sözleşmeleriIFRS 7 (Amendments)The similar agreements referred to in paragraphs 13A and B40 include derivative clearing agreements, global master repurchase agreements, global master securities lending agreements, and any related rights to financial collateral.
loan-by-loan basisher bir kredi bazındaamend IFRS 1The Board noted that prohibiting the application of this option on a loan-by-loan basis might introduce further complexity into IFRS 1.
master-feeder structureAna - besleyen fon yapısı (master-feeder fon yapısı)Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)the Master-Feeder structure’s business purpose, which was communicated directly to investors of the feeder funds, is investing solely for capital appreciation and investment income and Master Fund has identified and documented potential exit strategies for its equity and non-financial investments
central clearing of OTC derivativesTezgah üstü türev ürünlerin merkezi takası(kliring)Amends to IAS 39the widespread legislative changes across jurisdictions were prompted by a G20 commitment to improve transparency and regulatory oversight of over-the-counter (OTC) derivatives in an internationally consistent and non-discriminatory way, which includes central clearing of OTC derivatives
fixed-to-floating cross-currency interest rate swap sabitten-değişkene çapraz döviz faiz takası (swap)Amends to IFRS 9In such a situation an entity may enter into a 10-year fixed-to-floating cross-currency interest rate swap that swaps the fixed-rate foreign currency debt into a variable-rate functional currency exposure.
carve-outKısmi muafiyetIFRS 14 BCThis has led to an industry-specific ‘carve-out’ from the application of IFRS in at least one jurisdiction that has otherwise adopted IFRS, to allow rate-regulated entities to continue to use local GAAP (or, in some cases, US GAAP)
carve-insilave yükümlülükIFRS 14 BCIn addition, there are examples of ‘carve-ins’ being created that introduce specific guidance for rate-regulated activities that overlies IFRS requirements as issued by the IASB
stand-alone selling price (of a good or service)(bir ürünün ya da hizmetin) Müstakil satış fiyatıIFRS 15The price at which an entity would sell a promised good or service separately to a customer.
through-the-cycle approachesdöngü bazlı yaklaşım IFRS 9 BCThrough-the-cycle approaches consider a range of possible economic outcomes instead of those that are actually expected at the reporting date.
Kaynak: kgk.gov.tr
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