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  Citation Number 7
 Views 22
 Downloands 1
Sukuk İhraçlarına Yeni Bir Dayanak Varlık Önerisi Olarak Elektronik Ürün Senetleri (ELÜS)
2021
Journal:  
ADAM AKADEMİ Sosyal Bilimler Dergisi
Author:  
Abstract:

Türkiye’de ve dünyada Sukuk ihraç işlemlerinin geçmişi çok kısa bir döneme yayılmıştır. Bu süreç içerisinde sukuklar pek çok çeşitli dayanak varlığa dayalı olarak ihraç edilegelmişlerdir. Alt yapı projeleri, mal alım satımı, duran varlıklar, kullanım hakkı sahipliği vb. yapılar dayanak varlıklar olarak kullanılmaktadır. Tarıma dayalı varlıklar kullanılarak ihraç edilen sukuklar ise oldukça kısıtlıdır. Son yıllarda tarım ürünleri, Lisanslı Depo İşletmelerinde depolanarak karşılığında depolanan ürünü temsil eden Elektronik Ürün Senetleri (ELÜS) adı verilen sertifikalar ihraç edilmektedir. Bu sertifikaların dayanak varlık olarak kullanımı sayesinde hem sukuk ihraçlarına yeni bir dayanak varlık kazandırılacak hem de ELÜS’lerin kullanım alanının genişlemesine katkı sağlanacaktır. Makalede dayanak varlık olarak ELÜS kullanılarak, hem varlığa dayalı hem de varlık temelli dört farklı sukuk ihraç yöntemi modellenmiştir.

Keywords:

Electronic Products (ELUS) as a New Resistant Asset Recommendation for Sukuk Exports
2021
Author:  
Abstract:

In Turkey and worldwide, the history of Sukuk export transactions has spread to a very short period. During this process, the coats are exported on the basis of a variety of base assets. Sub-building projects, procurement of goods, stable assets, ownership of use rights, etc. The structures are used as resource assets. For example, the production of agricultural products is quite limited. In recent years, agricultural products are being exported certificates called Electronic Products Seats (ELUS) which represent the product stored in exchange by storing in Licensed Depo Enterprises. Through the use of these certificates as a base asset, a new base asset will be provided for both the exports of crop and will contribute to the expansion of the use of ELUSs. The article, using ELUS as a base asset, has modeled four different asset-based and asset-based methods of export.

Keywords:

0
2021
Author:  
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ADAM AKADEMİ Sosyal Bilimler Dergisi

Field :   Hukuk; Sosyal, Beşeri ve İdari Bilimler; Ziraat, Orman ve Su Ürünleri

Journal Type :   Uluslararası

Metrics
Article : 212
Cite : 394
2023 Impact : 0.068
ADAM AKADEMİ Sosyal Bilimler Dergisi