Finans
fon akis hesabi
İngilizce: flow of funds account
Türkçe Tanım
Hanehalklar, isletmeler, hukumet ve finans kuruluslari dahil ekonomik sektorler genelinde fonlarin kaynaklarini ve kullanimlarini izleyen bir finansal tablo veya ulusal muhasebe cercevesidir. Proje finansmaninda fon akis hesabi proje gelirlerinden yapilan odemelerin oncelik sirasini duzenleyen selale mekanizmasinin ayrintisini verir. Merkez bankalari ulusal finansal istikrar izlemesinin bir parcasi olarak fon akis verilerini yayinlar.
English Definition
A financial statement or national accounting framework that tracks the sources and uses of funds across economic sectors, including households, businesses, government, and financial institutions. In project finance, the flow of funds account details the waterfall mechanism governing the priority of payments from project revenues. Central banks publish flow of funds data as part of national financial stability monitoring.