Özet:

If the currency rate in the opening date of the account is higher than the currency rate in the end of the deposit account and the interest/participation income that the deposit account owner will obtain, the difference is paid to the deposit account owner when the corresponding difference is below the currency profit that the deposit account owner will obtain from the currency rate increase. The main objective here is to preserve the value of the Turkish Lira by preventing excessive demand for the currency. In this context, the Presidency, the Ministry of Finance and the Central Bank have made various arrangements, the income obtained from the KKMH has been excluded from the tax declaration. On the other hand, 01.03. In 2022, the Public Supervision Accounting and Audit Standards Authority (KGK) published an announcement "On the Accounting of Currency/Gold Convertible Rate/Price Protected TL Deposit Accounts", in this announcement it is stated that KKMH is a financial asset, according to the TFRS 9 Financial Instruments Standard, the change of value appropriate to the reality should be measured by reflecting profit loss. In this regard, it is important that after the conversion of a company’s exchange accounts into the CFD, the relevant deposit accounts will be classified within the framework of TFRS 9, how the period ends will be measured and how the income or expenditure formed should be accounted.

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