Finans
emanet fonlar
İngilizce: fiduciary funds
Türkçe Tanım
Ucuncu taraflar adina mutevelli veya saklama kapasitesiyle bir kurum tarafindan tutulan ve yonetilen, genellikle kurumun kendi bilancosunda kaydedilmeyen fonlardir. Devlet muhasebesinde emanet fonlar emeklilik vakif fonlari, yatirim vakif fonlari ve diger kuruluslar adina tutulan ajanlik fonlarini icerir. Kalkinma bankalari da belirli program amaclari icin donator hukumetlerin katkilariyla olusturulan emanet fonlari yonetir.
English Definition
Funds held and managed by an institution in a trustee or custodial capacity on behalf of third parties, typically not recorded on the institution's own balance sheet. In government accounting, fiduciary funds include pension trust funds, investment trust funds, and agency funds held for other entities. Development banks also manage fiduciary funds contributed by donor governments for specific programme purposes.