Finans
Elde tutma suresi
İngilizce: holding period
Türkçe Tanım
Bir yatirimcinin bir finansal varligi satis, itfa veya vade yoluyla elden cikarmadan once sahip oldugu veya tuttugu suredirr. Elde tutma suresi vergi islemi icin temel bir belirleyicidir; bircok ulke belirli bir minimum sureyi asan varliklar icin imtiyazli sermaye kazanci oranlari uygular. Ozel sermaye ve proje finansmaninda elde tutma sureleri, yatirim stratejisi ve cikis kosullarina bagli olarak genellikle uc ila yedi yil arasinda degisir.
English Definition
The duration for which an investor owns or retains a financial asset before disposing of it through sale, redemption, or maturity. The holding period is a key determinant of tax treatment, as many jurisdictions apply preferential capital gains rates to assets held beyond a specified minimum duration. In private equity and project finance, holding periods typically range from three to seven years depending on the investment strategy and exit conditions.