Muhasebe
Maddi varliklar
İngilizce: hard assets
Türkçe Tanım
Gayrimenkul, altyapi, makine, emtia ve degerli metaller gibi piyasa duyarliliginden bagimsiz olarak ozsel degere sahip somut, fiziksel varliklardir. Maddi varliklar proje finansmaninda teminat gorevi gorur ve enflasyonist donemlerde dayanakliliklari nedeniyle deger gorur. Bilanco analizinde, serefiye veya fikri mulkiyet gibi maddi olmayan varliklardan ayirt edilir.
English Definition
Tangible, physical assets such as real estate, infrastructure, machinery, commodities, and precious metals that possess intrinsic value independent of market sentiment. Hard assets serve as collateral in project finance and are valued for their resilience during inflationary periods. In balance sheet analysis, they are distinguished from intangible assets like goodwill or intellectual property.