Sermaye Piyasaları
olagandisi kur kazanci
İngilizce: unusual exchange gain
Türkçe Tanım
Olagandisi kur kazanci, doviz islemlerinden veya yabanci para cinsinden varliklarin ve yukumluluklerin yeniden degerlendirilmesinden kaynaklanan istisnai veya tekrarlanmayan kardir. Bu tur kazanclar genellikle anormal kur hareketleri, yapisal duzenlemeler veya olagan isleyis disinda kalan tek seferlik riskten korunma sonuclarindan kaynaklanir. Paydaslarin tekrarlayan faaliyet performansi ile olagandisi kur etkilerini ayirt edebilmeleri icin bu kalemler finansal tablolarda genellikle ayri olarak aciklanir.
English Definition
An unusual exchange gain is an exceptional or non-recurring profit arising from foreign currency transactions or the revaluation of foreign-currency-denominated assets and liabilities. Such gains typically result from abnormal currency movements, structural adjustments, or one-time hedging outcomes that fall outside the normal course of business. These items are often separately disclosed in financial statements to ensure that stakeholders can distinguish between recurring operating performance and extraordinary currency effects.