Finans
ucret ve komisyon gelirleri
İngilizce: fee and commission income
Türkçe Tanım
Finansal kuruluslarin kredi kullandirma, fon yonetimi, ticaret finansmani, odeme isleme ve danismanlik hizmetleri gibi faiz gelirinden farkli hizmetler sunarak elde ettigi gelirlerdir. Bu faiz disi gelir akimi banka karliligi ve cesitlendirmesi icin giderek daha onemli hale gelmektedir. Ucret ve komisyon gelirleri, temel hizmet yukumluluklerinin ifasina dayali olarak IFRS 15 uyarinca muhasabelestirilir.
English Definition
Revenue earned by financial institutions from providing services such as loan origination, fund management, trade finance, payment processing, and advisory mandates, as distinct from interest income. This non-interest revenue stream is increasingly important for bank profitability and diversification. Fee and commission income is recognised in accordance with IFRS 15 based on the performance of the underlying service obligations.