Tahvil ve Bonoların 2015 yılı ikinci geçici vergi dönemi sonu itibariyle değerlemeye esas alınacak borsa rayici.
SİRKÜLER
07/04
02/07/2015
KONU:
TAHVİL VE BONOLARIN 2015 YILI İKİNCİ GEÇİCİ VERGİ DÖNEMİ SONU İTİBARİYLE DEĞERLEMEYE ESAS ALINACAK BORSA RAYİCİ
Vergi Usul Kanunu’nun 279. maddesinde hisse senetleri ile fon portföyünün en az % 51'i Türkiye'de kurulmuş bulunan şirketlerin hisse senetlerinden oluşan yatırım fonu katılma belgeleri alış bedeliyle, bunlar dışında kalan her türlü menkul kıymetin borsa rayici ile değerleneceği ifade edilmiştir.
30.06.2015 tarihi itibariyle Borsa İstanbul’da işlem gören tahvil ve bonoların borsada oluşan ağırlıklı ortalama fiyatları aşağıdaki gibidir (Bu bilgiler http://www.borsaistanbul.com internet adresinden alınmıştır):
|
MENKUL KIYMET |
PARA BİRİMİ |
VALÖR |
AĞ. ORT. TAKAS |
|
|
|
|
|
|
Kamu Menkul Kıymetleri |
|
|
|
|
Devlet Tahvili |
|
|
|
|
TRT150715T17 |
TLR |
30.6.2015 |
99,602 |
|
TRT190815T12 |
TLR |
30.6.2015 |
98,753 |
|
TRT071015T12 |
TLR |
30.6.2015 |
101,577 |
|
TRT181115T18 |
TLR |
30.6.2015 |
96,496 |
|
TRT161215T19 |
TLR |
30.6.2015 |
95,723 |
|
TRT270116T18 |
TLR |
30.6.2015 |
103,288 |
|
TRT240216T10 |
TLR |
30.6.2015 |
104,131 |
|
TRT040516T11 |
TLR |
30.6.2015 |
140,448 |
|
TRT130716T18 |
TLR |
30.6.2015 |
102,113 |
|
TRT161116T19 |
TLR |
30.6.2015 |
99,224 |
|
TRT040117T14 |
TLR |
30.6.2015 |
101,029 |
|
TRT080317T18 |
TLR |
30.6.2015 |
102,040 |
|
TRT140617T17 |
TLR |
30.6.2015 |
100,463 |
|
TRT190717T11 |
TLR |
30.6.2015 |
102,798 |
|
TRT251017T18 |
TLR |
30.6.2015 |
100,255 |
|
TRT140218T10 |
TLR |
30.6.2015 |
95,085 |
|
TRT200618T18 |
TLR |
30.6.2015 |
97,137 |
|
TRT141118T19 |
TLR |
30.6.2015 |
99,091 |
|
TRT200219T11 |
TLR |
30.6.2015 |
119,436 |
|
TRT270319T13 |
TLR |
30.6.2015 |
105,471 |
|
TRT100719T18 |
TLR |
30.6.2015 |
101,102 |
|
TRT150120T16 |
TLR |
30.6.2015 |
109,155 |
|
TRT050220T17 |
TLR |
30.6.2015 |
95,477 |
|
TRT110320T18 |
TLR |
30.6.2015 |
99,440 |
|
TRT010420T19 |
TLR |
30.6.2015 |
159,480 |
|
TRT060121T16 |
TLR |
30.6.2015 |
147,867 |
|
TRT190521T17 |
TLR |
30.6.2015 |
98,084 |
|
TRT210721T11 |
TLR |
30.6.2015 |
141,789 |
|
TRT120122T17 |
TLR |
30.6.2015 |
105,227 |
|
TRT230222T13 |
TLR |
30.6.2015 |
133,930 |
|
TRT140922T17 |
TLR |
30.6.2015 |
98,715 |
|
TRT261022T10 |
TLR |
30.6.2015 |
122,227 |
|
TRT080323T10 |
TLR |
30.6.2015 |
90,903 |
|
TRT030523T13 |
TLR |
30.6.2015 |
106,692 |
|
TRT020823T11 |
TLR |
30.6.2015 |
123,177 |
|
TRT270923T11 |
TLR |
30.6.2015 |
99,595 |
|
TRT081123T10 |
TLR |
30.6.2015 |
118,447 |
|
TRT200324T13 |
TLR |
30.6.2015 |
110,065 |
|
TRT080524T17 |
TLR |
30.6.2015 |
109,103 |
|
TRT240724T15 |
TLR |
30.6.2015 |
102,701 |
|
TRT180924T11 |
TLR |
30.6.2015 |
102,183 |
|
TRT120325T12 |
TLR |
30.6.2015 |
94,581 |
|
TRT160425T17 |
TLR |
30.6.2015 |
98,037 |
|
Kira Sertifikaları |
|||
|
TRD190815T10 |
TLR |
30.6.2015 |
103,699 |
|
TRD280916T17 |
TLR |
30.6.2015 |
105,731 |
|
TRD150217T18 |
TLR |
30.6.2015 |
104,126 |
|
Özel Sektör Menkul Kıymetleri |
|||
|
Kot Dışı Finansman Bonosu |
|||
|
TRFISFAA1517 |
TLR |
30.6.2015 |
95,077 |
|
Kot Dışı Özel Sektör Tahvili |
|||
|
TRSSRDS81514 |
TLR |
30.6.2015 |
101,753 |
|
TRSPLDG91517 |
TLR |
30.6.2015 |
101,424 |
|
TRSAKFTE1513 |
TLR |
30.6.2015 |
104,068 |
|
TRSAKDNK1513 |
TLR |
30.6.2015 |
101,442 |
|
TRSZORFA1516 |
TLR |
30.6.2015 |
100,900 |
|
TRSBDOY11611 |
TLR |
30.6.2015 |
103,033 |
|
TRSTRYK21610 |
TLR |
30.6.2015 |
101,623 |
|
TRSANLZ21614 |
TLR |
30.6.2015 |
101,210 |
|
TRSKORT31610 |
TLR |
30.6.2015 |
99,973 |
|
TRSBEDS41611 |
TLR |
30.6.2015 |
102,348 |
|
TRSISFN41612 |
TLR |
30.6.2015 |
102,341 |
|
TRSBASR51618 |
TLR |
30.6.2015 |
102,210 |
|
TRSMDPK61619 |
TLR |
30.6.2015 |
100,442 |
|
TRSINAN81610 |
TLR |
30.6.2015 |
102,569 |
|
TRSAKFK81618 |
TLR |
30.6.2015 |
101,169 |
|
TRSZORN81616 |
TLR |
30.6.2015 |
102,165 |
|
TRSMETGE1615 |
TLR |
30.6.2015 |
103,451 |
|
TRSINANK1614 |
TLR |
30.6.2015 |
101,896 |
|
TRSBASRK1612 |
TLR |
30.6.2015 |
101,623 |
|
TRSEKOFK1615 |
TLR |
30.6.2015 |
101,537 |
|
TRSBOYPK1610 |
TLR |
1.7.2015 |
101,270 |
|
TRSNTHLA1618 |
TLR |
30.6.2015 |
100,927 |
|
TRSBISE11712 |
TLR |
30.6.2015 |
105,324 |
|
TRSFFKR11718 |
TLR |
30.6.2015 |
101,970 |
|
TRSNTHL21711 |
TLR |
30.6.2015 |
100,644 |
|
TRSZFKL21718 |
TLR |
30.6.2015 |
101,726 |
|
TRSUSAK31714 |
TLR |
30.6.2015 |
101,394 |
|
TRSTUER31719 |
TLR |
30.6.2015 |
100,928 |
|
TRSGLMD51716 |
TLR |
30.6.2015 |
102,210 |
|
TRSPALM51713 |
TLR |
30.6.2015 |
102,050 |
|
TRSTIMG51718 |
TLR |
30.6.2015 |
101,458 |
|
TRSKRSNE1713 |
TLR |
30.6.2015 |
102,575 |
|
Özel Sektör Tahvili |
|||
|
TRSDZBK41613 |
TLR |
30.6.2015 |
101,959 |
|
TRSBOSA51615 |
TLR |
30.6.2015 |
101,266 |
|
TRSAKFHA1719 |
TLR |
30.6.2015 |
100,962 |
|
Kot Dışı Banka Bonosu |
|||
|
TRQTCZB71526 |
TLR |
30.6.2015 |
99,599 |
|
TRQTISB81535 |
TLR |
30.6.2015 |
99,041 |
|
TRQSKBK91513 |
TLR |
30.6.2015 |
97,757 |
|
TRQDZBKE1534 |
TLR |
30.6.2015 |
97,308 |
|
TRQFIBAK1511 |
TLR |
30.6.2015 |
96,111 |
|
Banka Bonosu |
|||
|
TRQVKFBE1528 |
TLR |
30.6.2015 |
97,386 |
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