{"id":11328,"date":"2022-11-16T14:01:27","date_gmt":"2022-11-16T11:01:27","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11328"},"modified":"2022-11-16T14:01:27","modified_gmt":"2022-11-16T11:01:27","slug":"donusturulebilir-tahviller-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri-2","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/donusturulebilir-tahviller-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri-2\/","title":{"rendered":"D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir Tahviller \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"<h3 style=\"text-align: center\"><strong><span style=\"color: #3366ff;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir Tahviller<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu b\u00f6l\u00fcmde, sahibinin se\u00e7imine ba\u011fl\u0131 olarak belirli say\u0131da adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilen bor\u00e7lanma senetlerini ele alaca\u011f\u0131z. Bu menkul k\u0131ymetler, birka\u00e7 t\u00fcr menkul k\u0131ymetin \u00f6zelliklerini i\u00e7eren melez olduklar\u0131ndan, net bir \u015fekilde bor\u00e7 veya hisse senedi olarak s\u0131n\u0131fland\u0131r\u0131lmazlar.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu hibrit menkul k\u0131ymetlerin de\u011ferlemesi zor olma e\u011filimindedir. Asl\u0131nda, bu menkul k\u0131ymetlerin avantajlar\u0131ndan biri, bunlar\u0131 ihra\u00e7 eden \u015firket ile bunlar\u0131 almay\u0131 d\u00fc\u015f\u00fcnen yat\u0131r\u0131mc\u0131lar\u0131n farkl\u0131 de\u011fer tahminlerine sahip olabilmesidir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir menkul k\u0131ymetler, sabit (iyi tan\u0131mlanm\u0131\u015f) bir faiz geliri ve ayn\u0131 zamanda yukar\u0131 y\u00f6nl\u00fc bir potansiyel isteyen yat\u0131r\u0131mc\u0131lar aras\u0131nda pop\u00fclerdir. D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir \u00f6zellik, hisse senedi h\u0131zla de\u011fer kazan\u0131rsa, yat\u0131r\u0131mc\u0131lar i\u00e7in b\u00fcy\u00fck kazan\u00e7 olas\u0131l\u0131\u011f\u0131n\u0131 a\u00e7ar. Menkul k\u0131ymetin tahvil \u00f6zelliklerinden dolay\u0131 b\u00fcy\u00fck kay\u0131plar i\u00e7in \u00e7ok k\u00fc\u00e7\u00fck bir olas\u0131l\u0131k vard\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Tahvil \u00f6zelli\u011fi, hisse senedi fiyat\u0131 d\u00f6n\u00fc\u015f\u00fcm\u00fc hakl\u0131 \u00e7\u0131karacak kadar artmazsa, belirli bir vade tarihinde (tahvil daha \u00f6nce emekli olmad\u0131ysa) periyodik faiz \u00f6demelerini ve anapara \u00f6demesini garanti etme e\u011filimindedir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu d\u00f6n\u00fc\u015ft\u00fcrme \u00f6zellikleri, yat\u0131r\u0131mc\u0131lara maliyetsiz de\u011fildir; d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahviller, d\u00f6n\u00fc\u015ft\u00fcrme \u00f6zelli\u011fi olmayan kar\u015f\u0131la\u015ft\u0131r\u0131labilir tahvillerden daha d\u00fc\u015f\u00fck bir faiz oran\u0131 ta\u015f\u0131r. Tart\u0131\u015fman\u0131n \u00e7o\u011fu d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir imtiyazl\u0131 hisse senedi i\u00e7in de ge\u00e7erli olsa da, d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir menkul k\u0131ymetlerle ilgili bu tart\u0131\u015fma, d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahviller a\u00e7\u0131s\u0131ndan olacakt\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">20 adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilen 1.000 ABD Dolar\u0131 de\u011ferinde veya nominal de\u011feri 1.000 ABD Dolar\u0131 olan bir tahvil d\u00fc\u015f\u00fcn\u00fcn. D\u00f6n\u00fc\u015f\u00fcm fiyat\u0131, hisse ba\u015f\u0131na 50 ABD Dolar\u0131d\u0131r (1.000 ABD Dolar\u0131&#8217;n\u0131n nominal de\u011ferinin 20&#8217;ye b\u00f6l\u00fcnmesine e\u015fittir). Adi hisse senedi fiyat\u0131 50 dolar\u0131n \u00fczerine \u00e7\u0131karsa, d\u00f6n\u00fc\u015ft\u00fcrme ayr\u0131cal\u0131\u011f\u0131 satmak zorunda olan yat\u0131r\u0131mc\u0131 i\u00e7in de\u011ferlidir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6rne\u011fin, adi hisse senedi \u015fu anda hisse ba\u015f\u0131na 60 dolardan sat\u0131l\u0131yorsa, tahvilin d\u00f6n\u00fc\u015ft\u00fcrme de\u011feri 1.200 dolard\u0131r. Tahvilin piyasa fiyat\u0131 en az 1.200 $ olacak. Tahvil sahibi, tahvilin sat\u0131\u015f\u0131ndan en az 1.200 $ elde edebilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcrme \u00f6zelli\u011fi olmadan ve faiz oranlar\u0131nda herhangi bir de\u011fi\u015fiklik olmadan, bir yat\u0131r\u0131mc\u0131 sat\u0131\u015fta yaln\u0131zca 1.000 ABD Dolar\u0131 kazan\u0131rd\u0131 (e\u011fer faiz oranlar\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde d\u00fc\u015fm\u00fc\u015f olsayd\u0131, yat\u0131r\u0131mc\u0131, d\u00f6n\u00fc\u015ft\u00fcrme \u00f6zelli\u011fi olmasa bile 1.200 ABD Dolar\u0131 veya daha fazlas\u0131n\u0131 elde edebilirdi).<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir bir tahvil sat\u0131n alan bir ki\u015fi, gelecekteki faiz ve anapara \u00f6demelerine ili\u015fkin haklar\u0131n yan\u0131 s\u0131ra arzu edilirse adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcrme ayr\u0131cal\u0131\u011f\u0131na sahip olur. Adi hisse senedinin fiyat\u0131, d\u00f6n\u00fc\u015f\u00fcm\u00fc hakl\u0131 \u00e7\u0131karacak kadar y\u00fckselirse, tahvil sahibi d\u00f6n\u00fc\u015ft\u00fcrme \u00f6zelli\u011finden yararlan\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u0130hra\u00e7 eden kurum, normalde \u00f6demek zorunda kalaca\u011f\u0131ndan daha d\u00fc\u015f\u00fck bir faiz oran\u0131yla bor\u00e7 ihra\u00e7 ederek d\u00f6n\u00fc\u015ft\u00fcrme \u00f6zelli\u011finden yararlan\u0131r. Ayr\u0131ca, gelecekte herhangi bir zamanda, anapara i\u00e7in nakit harcama yap\u0131lmadan, bor\u00e7 adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir ve b\u00f6ylece \u00f6denmemi\u015f bor\u00e7 miktar\u0131 azalt\u0131labilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bir tahvilin d\u00f6n\u00fc\u015ft\u00fcrme ko\u015fullar\u0131, tahvil s\u00f6zle\u015fmesindeki yerle\u015fik ko\u015fullar nedeniyle veya hisse senedi temett\u00fcleri ve hisse b\u00f6l\u00fcnmeleri nedeniyle zaman i\u00e7inde de\u011fi\u015febilir. D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahvillerdeki bilgili yat\u0131r\u0131mc\u0131lar, hisse senedi temett\u00fcleri ve b\u00f6l\u00fcnmelerle suland\u0131rmaya kar\u015f\u0131 koruma konusunda \u0131srar edeceklerdir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcrme \u00f6zelliklerinin ge\u00e7erli oldu\u011fu s\u00fcre tahvilin vadesi ile ayn\u0131 olmayabilir. Al\u0131m yapmay\u0131 d\u00fc\u015f\u00fcnen muhafazakar bir yat\u0131r\u0131mc\u0131 taraf\u0131ndan tahvil s\u00f6zle\u015fmesinin dikkatlice okunmas\u0131 tats\u0131z s\u00fcrprizlerin say\u0131s\u0131n\u0131 azaltmak i\u00e7in \u00f6nemlidir.<\/span><\/p>\n<hr \/>\n<p style=\"text-align: center\"><span style=\"color: #339966\">Paya d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahvil ihrac\u0131 nedir<\/span><br \/>\n<span style=\"color: #339966\">Paya <a href=\"https:\/\/bestessayhomework.com\/tr\/\" target=\"_blank\" rel=\"noopener\">d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir<\/a> tahvil nedir<\/span><br \/>\n<span style=\"color: #339966\">Paya d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahvil \u00f6zellikleri<\/span><br \/>\n<span style=\"color: #339966\">De\u011fi\u015ftirilebilir tahvil nedir<\/span><br \/>\n<span style=\"color: #339966\">SASA paya D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahvil<\/span><br \/>\n<span style=\"color: #339966\">SASA tahvil ihrac\u0131<\/span><br \/>\n<span style=\"color: #339966\">Tahvil Nedir<\/span><br \/>\n<span style=\"color: #339966\">SASA Eurobond<\/span><\/p>\n<hr \/>\n<h3 style=\"text-align: center\"><strong><span style=\"color: #3366ff;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir Tahvil A\u00e7\u0131klamas\u0131<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><strong><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir bir tahvilin finansal \u00f6zellikleri \u00fc\u00e7 farkl\u0131 \u015fekilde a\u00e7\u0131klanabilir:<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">1. Hisse senedine \u00e7evirmek i\u00e7in al\u0131m opsiyonlu bir tahvildir.<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">2. Bor\u00e7 olarak beklenen de\u011fer ile stok olarak beklenen de\u011ferin toplam\u0131d\u0131r.<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">3. Adi hisse senedi, d\u00f6n\u00fc\u015f\u00fcm\u00fc garanti edecek kadar y\u00fckselmezse, olumsuz sigortal\u0131 adi hisse senedidir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Diyelim ki \u00e7ok riskli bir \u015firket bor\u00e7 vermek istiyor, ancak \u00f6deyebilece\u011finden daha fazla faiz \u00f6demedik\u00e7e tahvillerine al\u0131c\u0131 bulam\u0131yor. Bir d\u00f6n\u00fc\u015f\u00fcm \u00f6zelli\u011fi eklemek yat\u0131r\u0131mc\u0131lar\u0131 \u00e7ekebilir. \u00d6rne\u011fin, hisse senedi fiyat\u0131 40 $ ise, tahviller 20 hisseye d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir olarak tan\u0131mlanabilir (y\u00fczde 25&#8217;lik bir d\u00f6n\u00fc\u015ft\u00fcrme primi vard\u0131r).<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir bir ba\u011f bir hibrittir. Bu bir bor\u00e7tur, ancak vade sonunda hisse senedi fiyat\u0131 60$&#8217;a \u00e7\u0131karsa, yat\u0131r\u0131mc\u0131 bunu 20 adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcrmek gibi de\u011ferli bir se\u00e7ene\u011fe sahip olacakt\u0131r. Tahvil bir s\u00fcre i\u00e7in \u00e7a\u011fr\u0131labilir de\u011filse, yat\u0131r\u0131mc\u0131n\u0131n b\u00fcy\u00fck kazan\u00e7 elde etme olas\u0131l\u0131\u011f\u0131 vard\u0131r. Hisse senedi fiyat\u0131 y\u00fckselmezse, yat\u0131r\u0131mc\u0131 vade sonunda 1.000 $ almak gibi bir geri d\u00f6n\u00fc\u015f pozisyonuna sahiptir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahvillerin \u00f6nemli avantajlar\u0131ndan biri de ilgin\u00e7 risk olas\u0131l\u0131klar\u0131 sunmas\u0131d\u0131r. B\u00fcy\u00fck miktarlar\u0131 kaybetme olas\u0131l\u0131\u011f\u0131 \u00e7ok d\u00fc\u015f\u00fckt\u00fcr ve b\u00fcy\u00fck kazan\u00e7 olas\u0131l\u0131\u011f\u0131 vard\u0131r (adi hisse senedi h\u0131zla de\u011fer kazan\u0131rsa). K\u00fc\u00e7\u00fck bir kay\u0131p olas\u0131l\u0131\u011f\u0131 da y\u00fcksektir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">D\u00fcz borca \u200b\u200bg\u00f6re daha d\u00fc\u015f\u00fck faizi kabul etmekten kaynaklanan bir f\u0131rsat kayb\u0131 vard\u0131r (d\u00f6n\u00fc\u015ft\u00fcrme \u00f6zelli\u011finin \u00e7ok az de\u011feri oldu\u011fu veya hi\u00e7 de\u011feri olmad\u0131\u011f\u0131 ortaya \u00e7\u0131karsa kay\u0131p olu\u015fur). Bir f\u0131rsat kayb\u0131 oldu\u011fu i\u00e7in, a\u00e7\u0131ktan \u00e7ok \u00f6rt\u00fcl\u00fcd\u00fcr (d\u00f6n\u00fc\u015f\u00fcm \u00f6zelli\u011fi olmadan tahvillerde daha y\u00fcksek faiz \u00f6demeleri kazan\u0131labilirdi); bu nedenle, baz\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in belirgin de\u011fildir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bir spek\u00fclat\u00f6r i\u00e7in d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir tahvillerin bir avantaj\u0131, tahvillerin bazen hisse senedinden daha k\u00fc\u00e7\u00fck bir marj gereksinimine sahip olmas\u0131d\u0131r. B\u00f6ylece yat\u0131r\u0131mc\u0131lar, hisse senedine yat\u0131rabileceklerinden daha fazla tahvile yat\u0131rd\u0131klar\u0131 dolar ile yat\u0131r\u0131mlar\u0131n\u0131 kald\u0131ra\u00e7layabilirler.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Yat\u0131r\u0131mc\u0131lar s\u0131kl\u0131kla iki \u00f6nlemle ilgilenirler: tahvil de\u011feri \u00fczerindeki prim ve d\u00f6n\u00fc\u015ft\u00fcrme primi. Bu \u00f6l\u00e7\u00fcleri, bazen dolar miktarlar\u0131 olarak sunulsa da, y\u00fczde olarak hesaplayaca\u011f\u0131z.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu, tahvilin (adi hisse senedi olarak) sat\u0131n al\u0131nabilecek adi hisse senedi kadar de\u011ferli olmas\u0131 i\u00e7in gerekli adi hisse senedi fiyat\u0131ndaki y\u00fczde art\u0131\u015f\u0131 verir.<\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6rnek<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Y\u00fczde 8&#8217;lik 1.000 dolarl\u0131k tahvil, 20 adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir. Hisse \u015fu anda hisse ba\u015f\u0131na 45 dolardan sat\u0131l\u0131yor ve tahvil 1.200 dolardan sat\u0131l\u0131yor. Tahvilin d\u00fcz bor\u00e7 olarak 800 $ de\u011ferinde olaca\u011f\u0131n\u0131 varsayal\u0131m.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Yat\u0131r\u0131mc\u0131y\u0131 ilgilendiren di\u011fer unsurlar, arama primi ve arama yap\u0131lmayan d\u00f6nemdir (veren firma bu s\u00fcre i\u00e7inde arama yapamaz). Al\u0131m primi ne kadar y\u00fcksek ve \u00e7a\u011fr\u0131 yap\u0131lmama s\u00fcresi ne kadar uzun olursa, yat\u0131r\u0131mc\u0131lar tahvillerini istemeden satmaya veya d\u00f6n\u00fc\u015ft\u00fcrmeye zorlanmaktan o kadar fazla korunurlar.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u0130hra\u00e7 eden kurulu\u015fun arayamad\u0131\u011f\u0131 s\u00fcre boyunca yat\u0131r\u0131mc\u0131n\u0131n potansiyel kazan\u00e7lar\u0131 s\u0131n\u0131rs\u0131zd\u0131r. E\u011fer ihra\u00e7 eden \u015firket arayabilirse, potansiyel kazan\u00e7 firman\u0131n arama olas\u0131l\u0131\u011f\u0131 ile s\u0131n\u0131rl\u0131d\u0131r. Bir yat\u0131r\u0131mc\u0131 isterse, d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir bir tahvil, belirli bir s\u00fcre i\u00e7inde her zaman adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Al\u0131p satmayaca\u011f\u0131n\u0131za karar verirken kullan\u0131lan bir kriter, faiz \u00f6demelerinin nakit \u00e7\u0131k\u0131\u015f\u0131na k\u0131yasla hisse senedi temett\u00fclerinden kaynaklanan nakit \u00e7\u0131k\u0131\u015f\u0131d\u0131r. Ayn\u0131 derecede \u00f6nemli olan, tahvilin d\u00f6n\u00fc\u015f\u00fcm de\u011ferinin al\u0131m fiyat\u0131n\u0131n \u00fczerinde olup olmad\u0131\u011f\u0131d\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6rnekteki adi hisse senedi y\u0131lda hisse ba\u015f\u0131na 1 ABD Dolar\u0131 \u00f6d\u00fcyorsa, d\u00f6n\u00fc\u015f\u00fcm y\u0131ll\u0131k 52 ABD Dolar\u0131 vergi sonras\u0131 faize k\u0131yasla y\u0131lda 20 ABD Dolar\u0131 nakit temett\u00fc anlam\u0131na gelir (0,35 kurumlar vergisi oran\u0131 varsay\u0131ld\u0131\u011f\u0131nda, 80 ABD Dolar\u0131 tutar\u0131ndaki s\u00f6zle\u015fmenin vergi sonras\u0131 maliyeti faiz 52 dolar). t zaman\u0131ndaki hisse senedi fiyat\u0131 Pt olsun.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u015eirket, d\u00f6n\u00fc\u015ft\u00fcrme de\u011feri (sPt) arama fiyat\u0131n\u0131n \u00fczerine \u00e7\u0131kar \u00e7\u0131kmaz (veya yat\u0131r\u0131mc\u0131lar\u0131n g\u00f6r\u00fc\u015fmede i\u015flem maliyetleri olmaks\u0131z\u0131n yat\u0131r\u0131mlar\u0131n\u0131 tasfiye etme f\u0131rsat\u0131ndan yararlanmak yerine d\u00f6n\u00fc\u015ft\u00fcrme yapmalar\u0131 i\u00e7in yeterince \u00fczerine \u00e7\u0131karsa) d\u00f6n\u00fc\u015ft\u00fcrmenin arzu edilir oldu\u011funa karar verebilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Yat\u0131r\u0131mc\u0131lar, kendi paylar\u0131na, 80 $&#8217;l\u0131k faiz ve 20 $&#8217; l\u0131k adi hisse senedi temett\u00fcs\u00fcn\u00fc, bu getiriler \u00fczerindeki vergileri ve menkul k\u0131ymetin tahvil \u00f6zelli\u011finin sa\u011flad\u0131\u011f\u0131 g\u00fcvenli\u011fi kar\u015f\u0131la\u015ft\u0131racak ve muhtemelen nakit temett\u00fc artana kadar d\u00f6n\u00fc\u015f\u00fcm\u00fc ertelemeye karar vereceklerdir.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir Tahviller Bu b\u00f6l\u00fcmde, sahibinin se\u00e7imine ba\u011fl\u0131 olarak belirli say\u0131da adi hisse senedine d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilen bor\u00e7lanma senetlerini ele alaca\u011f\u0131z. Bu menkul k\u0131ymetler, birka\u00e7 t\u00fcr menkul k\u0131ymetin \u00f6zelliklerini i\u00e7eren melez olduklar\u0131ndan, net bir \u015fekilde bor\u00e7 veya hisse senedi olarak s\u0131n\u0131fland\u0131r\u0131lmazlar. Bu hibrit menkul k\u0131ymetlerin de\u011ferlemesi zor olma e\u011filimindedir. Asl\u0131nda, bu menkul k\u0131ymetlerin avantajlar\u0131ndan biri, bunlar\u0131 ihra\u00e7 eden&hellip; <br \/> <a class=\"button small blue\" href=\"https:\/\/bestessayhomework.com\/tr\/donusturulebilir-tahviller-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri-2\/\">Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9983,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[28331,28332,28333],"tags":[28337,28334,28335,28336,28339,28338,24526],"class_list":["post-11328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paya-donusturulebilir-tahvil-ihraci-nedir","category-paya-donusturulebilir-tahvil-nedir","category-paya-donusturulebilir-tahvil-ozellikleri","tag-degistirilebilir-tahvil-nedir-sasa-paya-donusturulebilir-tahvil","tag-paya-donusturulebilir-tahvil-ihraci-nedir","tag-paya-donusturulebilir-tahvil-nedir","tag-paya-donusturulebilir-tahvil-ozellikleri","tag-sasa-eurobond","tag-sasa-tahvil-ihraci","tag-tahvil-nedir"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11328","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=11328"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11328\/revisions"}],"predecessor-version":[{"id":11329,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11328\/revisions\/11329"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9983"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}