Özet:

In general, similar to the classical deadline accounts, the Kur Protected Deposit Accounts (KKMH) provide investors with a return of interest/profit share and a return of currency difference in possible exchange rate changes. The difference between the currencies at the closing date of the KKMH is accepted by the central bank if the currencies at the closing date are higher than the currencies at the opening date. That is, an investor who owns the KKMH, besides the interest return, also gains a profit on the possible rate difference. The KKMH carries the financial asset criteria and therefore the enterprises implementing a full set of TMS/TFRS account the relevant financial asset under the TFRS 9 Financial Instruments Standard. However, that are subject to independent audit and do not apply a full set of TMS/TFRS carry out the accounting process according to the BOBI FRS provisions, which are less expensive, understandable and more simple. In this context, it is important to note how the KKMH should be accounted in the BOBI FRS framework.

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