Finans
Genel mudurluk masraflari
İngilizce: head office charges
Türkçe Tanım
Bir ana sirket veya merkez ofis tarafindan yonetim, bilgi teknolojileri, hukuk ve muhasebe destegi gibi paylasilan kurumsal hizmetler icin bagali sirketlerine, subelerine veya proje kuruluslarina dagitilan maliyetlerdir. Bu sirketler arasi masraflar, transfer fiyatlandirmasi duzenlemelerine ve emsal bedel ilkesine uygun olmalidir. Proje finansmaninda kredi verenler, nakit akisinin proje sirketinden saptirilmamasi icin genel mudurluk masraflarini titizlikle inceler.
English Definition
Costs allocated by a parent company or central office to its subsidiaries, branches, or project entities for shared corporate services such as management, IT, legal, and accounting support. These intercompany charges must comply with transfer pricing regulations and arm's length principles. In project finance, lenders scrutinise head office charges to ensure they do not divert cash flow from the project company.