Muhasebe
degisken faizli varliklar
İngilizce: floating rate assets
Türkçe Tanım
Faiz geliri belirli bir referans gosterge oranina dayali olarak donemsel sekilde ayarlanan kredi, tahvil veya senet gibi finansal varliklardir. Bankalar ve finans kuruluslari degisken faizli varlikari degisken faizli yukumluluklerle esleyerek faiz orani riskini yonetir. Bu varliklar yukselen faiz oranlarina karsi dogal koruma saglar ancak referans oranlar dustugunde daha dusuk gelir uretir.
English Definition
Financial assets such as loans, bonds, or notes whose interest income is periodically adjusted based on a reference benchmark rate. Banks and financial institutions hold floating rate assets to manage interest rate risk by matching them against floating rate liabilities. These assets provide natural protection against rising interest rates but generate lower income when benchmark rates decline.