Finans
faktoring
İngilizce: factoring
Türkçe Tanım
Bir isletmenin alacak hesaplarini aninda nakit karsiliginda iskontolu olarak ucuncu bir tarafa (faktore) sattigi finansal islemdir. Faktor daha sonra alacaklari borclu taraflardan tahsil eder. Ruculu faktoringde satici kredi riskini korurken, rucusuz faktoringde faktor temerrut riskinin tamamini ustlenir. Ticaret ve tedarik zinciri finansmaninda onemli bir aracidir.
English Definition
A financial transaction whereby a business sells its accounts receivable to a third party (factor) at a discount in exchange for immediate cash. The factor then collects the receivables from the debtors. Factoring can be with recourse, where the seller retains credit risk, or without recourse, where the factor assumes full default risk. It is a key tool in trade and supply chain finance.