AN ALTERNATIVE APPROACH ON THE EFFECT OF FEES AND COMMISSIONS COLLECTED IN FUND RATING TRANSACTIONS AT PARTICIPATION BANKS ON THE CALCULATION OF PROFIT DISTRIBUTION TO POOLS
KATILIM BANKALARINDA FON KULLANDIRMA İŞLEMLERİNDE TAHSİL EDİLEN ÜCRET VE KOMİSYONLARIN, HAVUZLARA YAPILAN KAR DAĞITIM HESAPLAMASINA ETKİSİ ÜZERİNE ALTERNATİF BİR YAKLAŞIM
In this study, the fees and commissions which have been collected from the customers related to the fund disbursement transactions carried out in participation banks are actually collected independently of profit and not recorded as income, the said figure may be equal to the expenses paid by the bank on behalf of the customer, elaborating the opinion that even if a fee exceeding the expense provision will be charged, this figure should be included in the profit figure, it is aimed to make the subject more understandable with a numerical example.
📌 3 Key Takeaways
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Objective & Hypothesis:In this study, the fees and commissions which have been collected from the customers related to the fund disbursement transactions carried out in participation banks are actually collected independently of profit and not recorded as income, the said figure may be equal to the expenses paid by the bank on behalf of the customer, elaborating the opinion that even if a fee exceeding the expense provision will be charged, this figure should be included in the profit figure, it is aimed to make the subject more understandable with a numerical example.
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Key Findings & Data:In this study, the fees and commissions which have been collected from the customers related to the fund disbursement transactions carried out in participation banks are actually collected independently of profit and not recorded as income, the said figure may be equal to the expenses paid by the bank on behalf of the customer, elaborating the opinion that even if a fee exceeding the expense provision will be charged, this figure should be included in the profit figure, it is aimed to make the subject more understandable with a numerical example.
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Conclusion & Impact:In this study, the fees and commissions which have been collected from the customers related to the fund disbursement transactions carried out in participation banks are actually collected independently of profit and not recorded as income, the said figure may be equal to the expenses paid by the bank on behalf of the customer, elaborating the opinion that even if a fee exceeding the expense provision will be charged, this figure should be included in the profit figure, it is aimed to make the subject more understandable with a numerical example.
🔬Design:Derleme
📍Scope:Comprehensive Sample
⚙️Variables:Katılım bankacılığı · Ücret ve komisyonlar · Kar dağıtımı.
Abstract
In this study, the fees and commissions which have been collected from the customers related to the fund disbursement transactions carried out in participation banks are actually collected independently of profit and not recorded as income, the said figure may be equal to the expenses paid by the bank on behalf of the customer, elaborating the opinion that even if a fee exceeding the expense provision will be charged, this figure should be included in the profit figure, it is aimed to make the subject more understandable with a numerical example.
Özet
Bu çalışmada, katılım bankalarında gerçekleştirilen fon kullandırım işlemleri ile ilişkili müşterilerden tahsil etmiş oldukları ücret ve komisyonların aslında kardan bağımsız şekilde tahsil edilerek gelir kaydedilmemesi, söz konusu rakamın, müşteri adına banka tarafından ödenen masraflar karşılığı kadar olabileceği, masraf karşılığını aşan bir ücret alınacak ise de bu rakamın kar rakamına dahil edilmesi gerektiği yönünde oluşan görüşü detaylandırarak, sayısal örnek ile konuyu daha anlaşılır hale getirmek amaçlanmıştır.
Tağtekin, T., Ünkaya, G. (2022). AN ALTERNATIVE APPROACH ON THE EFFECT OF FEES AND COMMISSIONS COLLECTED IN FUND RATING TRANSACTIONS AT PARTICIPATION BANKS ON THE CALCULATION OF PROFIT DISTRIBUTION TO POOLS. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, Cilt: 7 Sayı: 1, 67–77. https://doi.org/10.29106/fesa.1059148
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