Finans
Toplu Parti / Karma Parti (Job Lot)
İngilizce: job lot
Türkçe Tanım
Cesitli ve cogu kez birbirinden farkli kalemlerden olusan bir mal grubunun, tek tek degil topluca ve genellikle iskontolu bir fiyatla satildigi partidir; menkul kiymet piyasasinda standart islem birimini tutmayan kucuk ya da duzensiz lot anlaminda da kullanilir. Iskontonun kaynagi, alicinin heterojen partiyi ayristirma, degerleme ve elden cikarma maliyetini ustlenmesidir. Sikintili varlik ve ekipman elden cikarimlarinda bu mantik onem tasir; bir projenin tasfiyesinde artik ekipman toplu parti olarak satildiginda, geri kazanim degeri kalem bazli satisa kiyasla belirgin biciminde asagida kalir ve teminat degerleme varsayimlarinda bu iskonto onceden dikkate alinmalidir.
English Definition
A batch of assorted, often dissimilar goods sold together as a single lot rather than individually, usually at a discount; in securities markets it also denotes a small or irregular lot that does not meet the standard trading unit. The discount arises because the buyer absorbs the cost of sorting, valuing, and disposing of a heterogeneous parcel. This logic matters in distressed asset and equipment disposals: when a project's surplus equipment is sold as a job lot on wind-up, recovery value sits materially below item-by-item sale, and collateral valuation assumptions should price that discount in advance.