Finans
Sartli Rapor (Qualified Report)
İngilizce: qualified report
Türkçe Tanım
Genel bir beyanin ya da denetim sonucunun belirli cekincelerle birlikte sunuldugu rapordur; cogu baglamda sartli denetim raporunun es anlamlisi olarak kullanilir. Raporun tasidigi cekincenin agirligi, onu okuyan tarafin pozisyonuna gore farkli sonuclar dogurur; nitekim ayni serh, azinlik hissedari icin bir uyari sinyali iken teminatli kredi veren icin dogrudan bir yeniden degerleme tetikleyicisidir, zira borc veren teminatin defter degeri ile gerceklesebilir degeri arasindaki farki serh uzerinden yeniden hesaplar.
English Definition
A report in which a general statement or audit conclusion is presented together with specified reservations, used in most contexts as a synonym for a qualified audit report. The weight the reservation carries produces different consequences depending on the reader's position; the same caveat that reads as a warning signal to a minority shareholder operates as a direct revaluation trigger for a secured lender, who recomputes the gap between the collateral's book value and its realisable value through the lens of the reservation.