Finans
Ibra (Quittance)
İngilizce: quittance
Türkçe Tanım
Bir borcun odendigini ya da bir yukumlulugun ifa edildigini teyit eden ve alacaklinin borcluyu ibra ettigini gosteren yazili belgedir; makbuzun otesinde, alacaklinin o borctan dogan taleplerinden feragatini de icerir. Ibranin kapsaminin kesin bicimde yazilmasi hayatidir; nitekim proje finansmaninda bir alt yukleniciye yapilan odemede alinan ibraname, yalnizca odenen tutari degil o is kalemine iliskin gelecekteki tum talep haklarini da kapsayacak bicimde duzenlenmezse, kapanmis sanilan bir kalem sonradan gecikme ya da ayip talebiyle yeniden acilabilir.
English Definition
A written instrument confirming that a debt has been paid or an obligation performed and evidencing that the creditor has released the debtor; beyond a receipt, it embodies the creditor's waiver of claims arising from that debt. Drafting the scope of the release precisely is vital, since in project finance a release taken on payment to a subcontractor, unless it extends beyond the amount paid to cover all future claims relating to that work item, can leave a supposedly closed item to be reopened later on a delay or defect claim.