Muhasebe
ucret ve komisyon giderleri
İngilizce: fee and commission expenses
Türkçe Tanım
Bir finansal kurulusun aracIlik komisyonlari, muhabir banka masraflari ve odeme isleme ucretleri dahil olmak uzere ucuncu taraflardan alinan hizmetler icin katlandigi maliyetlerdir. Bankacilik muhasebe standartlari kapsaminda gelir tablosunda ayri bir kalem olarak raporlanir. Ucret giderlerinin ucret gelirlerine oraninin yonetimi, bir bankanin faiz disi faaliyetlerinin karliliginin degerlendirilmesinde onemlidir.
English Definition
Costs incurred by a financial institution for services received from third parties, including brokerage commissions, correspondent banking charges, and payment processing fees. These expenses are reported as a separate line item in the income statement under banking accounting standards. Managing the ratio of fee expenses to fee income is important for assessing the profitability of a bank's non-interest operations.