<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">YÖNETMELİK</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Balk11pt"><span style="font-size:9.0pt">Bankacılık Düzenleme ve Denetleme Kurumundan:</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="OrtaBalkBold"><span style="font-size:9.0pt">FİNANSAL KİRALAMA, FAKTORİNG VE FİNANSMAN ŞİRKETLERİNİN</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="OrtaBalkBold"><span style="font-size:9.0pt">MUHASEBE UYGULAMALARI İLE FİNANSAL TABLOLARI</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="OrtaBalkBold"><span style="font-size:9.0pt">HAKKINDA YÖNETMELİKTE DEĞİŞİKLİK YAPILMASINA</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="OrtaBalkBold"><span style="font-size:9.0pt">DAİR YÖNETMELİK</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 1 –</span></b><span style="font-size:9.0pt"> <span class="GramE">24/12/2013</span> tarihli ve 28861 sayılı Resmî Gazete’de yayımlanan Finansal Kiralama, <span class="SpellE">Faktoring</span> ve Finansman Şirketlerinin Muhasebe Uygulamaları ile Finansal Tabloları Hakkında Yönetmeliğin 8 inci maddesinin birinci fıkrasının (a) bendine aşağıdaki (8) numaralı alt bent eklenmiş,<span style="mso-spacerun:yes"> </span>aynı fıkranın (b) bendinin (8) numaralı alt bendi aşağıdaki şekilde değiştirilmiş ve aynı bende aşağıdaki (10), (11) ve (12) numaralı alt bentler eklenmiştir.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><span style="font-size:9.0pt">“8) İhracat işlemlerinde OECD ülkelerinde faaliyet gösteren muhabirler tarafından verilen garantileri,”</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><span style="font-size:9.0pt">“8) Deniz konşimentosuna veya taşıma senedine dayalı ya da ihracat kredi sigortası poliçesi kapsamında sigortalanmış ihracat vesaikini,”</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><span style="font-size:9.0pt">“10) Ticari alacak sigortası poliçelerini,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><span style="font-size:9.0pt">11) Hazine Müsteşarlığının desteğini haiz olmayan Kredi Garanti Fonu kefaletlerini,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><span style="font-size:9.0pt">12) İhracat işlemlerinde birinci fıkranın (a) bendinin (8) numaralı alt bendinde belirtilen ülkeler dışında faaliyet gösteren yurt dışı muhabirler tarafından verilen garantileri,”</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 2 –</span></b><span style="font-size:9.0pt"> Bu Yönetmelik yayımı tarihinde yürürlüğe girer.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 3 –</span></b><span style="font-size:9.0pt"> Bu Yönetmelik hükümlerini Bankacılık Düzenleme ve Denetleme Kurumu Başkanı yürütür.</span></p> <p align="center" style="text-align:center;text-indent:0cm; line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><span style="font-size: 9.0pt"> </span></p> <div align="center"> <table width="567" cellspacing="0" cellpadding="0" border="1" style="width:15.0cm;border-collapse:collapse;border:none;mso-border-alt: solid windowtext .5pt;mso-yfti-tbllook:480;mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-border-insideh:.5pt solid windowtext;mso-border-insidev:.5pt solid windowtext" class="MsoTableGrid"> <tbody> <tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td width="567" valign="top" style="width:15.0cm;border:solid windowtext 1.0pt; border-bottom:none;mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt" colspan="3"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Yönetmeliğin Yayımlandığı Resmî Gazete'nin</span></b></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td width="284" valign="top" style="width:212.7pt;border-top:none; border-left:solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt; border-right:none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt" colspan="2"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Tarihi</span></b></p> </td> <td width="283" valign="top" style="width:212.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Sayısı</span></b></p> </td> </tr> <tr style="mso-yfti-irow:2"> <td width="284" valign="top" style="width:212.7pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt" colspan="2"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span class="GramE"><span style="font-size:9.0pt">24/12/2013</span></span></p> </td> <td width="283" valign="top" style="width:212.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">28861</span></p> </td> </tr> <tr style="mso-yfti-irow:3"> <td width="567" valign="top" style="width:15.0cm;border-top:none; border-left:solid windowtext 1.0pt;border-bottom:none;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt; mso-border-left-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt" colspan="3"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Yönetmelikte Değişiklik Yapan Yönetmeliklerin Yayımlandığı Resmî Gazete'nin</span></b></p> </td> </tr> <tr style="mso-yfti-irow:4"> <td width="284" valign="top" style="width:212.7pt;border-top:none; border-left:solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt; border-right:none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt" colspan="2"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Tarihi</span></b></p> </td> <td width="283" valign="top" style="width:212.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Sayısı</span></b></p> </td> </tr> <tr style="mso-yfti-irow:5"> <td width="29" valign="top" style="width:21.85pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">1-</span></p> </td> <td width="254" valign="top" style="width:190.85pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="margin-right:23.45pt;text-align: center;line-height:12.0pt;mso-line-height-rule:exactly;tab-stops:35.4pt" class="3-NormalYaz"><span class="GramE"><span style="font-size:9.0pt">7/2/2014</span></span></p> </td> <td width="283" valign="top" style="width:212.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">28906</span></p> </td> </tr> <tr style="mso-yfti-irow:6;mso-yfti-lastrow:yes"> <td width="29" valign="top" style="width:21.85pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">2-</span></p> </td> <td width="254" valign="top" style="width:190.85pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="margin-right:23.45pt;text-align: center;line-height:12.0pt;mso-line-height-rule:exactly;tab-stops:35.4pt" class="3-NormalYaz"><span class="GramE"><span style="font-size:9.0pt">26/6/2015</span></span></p> </td> <td width="283" valign="top" style="width:212.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt"> <p align="center" style="text-align:center;line-height: 12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">29398</span></p> </td> </tr> </tbody> </table> </div> <p align="center" style="text-align:center;text-indent:0cm; line-height:12.0pt;mso-line-height-rule:exactly" class="Metin"><span style="font-size: 9.0pt"> </span></p>