feat: Turkish Chart Of Accounts (backport #41756) (#42028)

* feat: Create Turkish Chart Of Accounts

(cherry picked from commit 5c8ea86a3f)

* feat: Create Turkish Chart Of Accounts

(cherry picked from commit b401ba2c26)

---------

Co-authored-by: fzozyurt <fzozyurt@outlook.com>
This commit is contained in:
mergify[bot]
2024-06-26 16:50:41 +05:30
committed by GitHub
parent f2feeaf264
commit 63b26e679b
2 changed files with 1473 additions and 531 deletions

View File

@@ -1,531 +0,0 @@
{
"country_code": "tr",
"name": "Turkey - Tek D\u00fczen Hesap Plan\u0131",
"tree": {
"Duran Varl\u0131klar": {
"Di\u011fer Alacaklar": {
"Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {},
"Di\u011fer Alacak Senetleri Reeskontu(-)": {},
"Di\u011fer \u00c7e\u015fitli Alacaklar": {},
"Ortaklardan Alacaklar": {},
"Personelden Alacaklar": {},
"\u0130\u015ftiraklerden Alacaklar": {},
"\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
},
"Di\u011fer Duran Varl\u0131klar": {
"Birikmi\u015f Amortismanlar(-)": {},
"Di\u011fer KDV": {},
"Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar": {},
"Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar": {},
"Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar": {},
"Gelecek Y\u0131llarda \u0130ndirilecek KDV": {},
"Pe\u015fin \u00d6denen Vergi Ve Fonlar": {},
"Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
},
"Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131": {
"Gelecek Y\u0131llara Ait Giderler": {},
"Gelir Tahakkuklar\u0131": {}
},
"Maddi Duran Varl\u0131klar": {
"Arazi Ve Arsalar": {},
"Binalar": {},
"Birikmi\u015f Amortismanlar(-)": {},
"Demirba\u015flar": {},
"Di\u011fer Maddi Duran Varl\u0131klar": {},
"Ta\u015f\u0131tlar": {},
"Tesis, Makine Ve Cihazlar": {},
"Verilen Avanslar": {},
"Yap\u0131lmakta Olan Yat\u0131r\u0131mlar": {},
"Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri": {}
},
"Maddi Olmayan Duran Varl\u0131klar": {
"Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
"Birikmi\u015f Amortismanlar(-)": {},
"Di\u011fer Maddi Olmayan Duran Varl\u0131klar": {},
"Haklar": {},
"Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri": {},
"Verilen Avanslar": {},
"\u00d6zel Maliyetler": {},
"\u015eerefiye": {}
},
"Mali Duran Varl\u0131klar": {
"Ba\u011fl\u0131 Menkul K\u0131ymetler": {},
"Ba\u011fl\u0131 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
"Ba\u011fl\u0131 Ortakl\u0131klar": {},
"Ba\u011fl\u0131 Ortakl\u0131klar Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
"Ba\u011fl\u0131 Ortakl\u0131klara Sermaye Taahh\u00fctleri(-)": {},
"Di\u011fer Mali Duran Varl\u0131klar": {},
"Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
"\u0130\u015ftirakler": {},
"\u0130\u015ftirakler Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
"\u0130\u015ftiraklere Sermaye Taahh\u00fctleri(-)": {}
},
"Ticari Alacaklar": {
"Alacak Senetleri": {},
"Alacak Senetleri Reeskontu(-)": {},
"Al\u0131c\u0131lar": {},
"Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {},
"Verilen Depozito Ve Teminatlar": {},
"\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
},
"root_type": "",
"\u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": {
"Arama Giderleri": {},
"Birikmi\u015f T\u00fckenme Paylar\u0131(-)": {},
"Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": {},
"Haz\u0131rl\u0131k Ve Geli\u015ftirme Giderleri": {},
"Verilen Avanslar": {}
}
},
"D\u00f6nen Varl\u0131klar": {
"Di\u011fer Alacaklar": {
"Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {},
"Di\u011fer Alacak Senetleri Reeskontu(-)": {},
"Di\u011fer \u00c7e\u015fitli Alacaklar": {},
"Ortaklardan Alacaklar": {},
"Personelden Alacaklar": {},
"\u0130\u015ftiraklerden Alacaklar": {},
"\u015e\u00fcpheli Di\u011fer Alacaklar": {},
"\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
},
"Di\u011fer D\u00f6nen Varl\u0131klar": {
"Devreden KDV": {},
"Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
"Di\u011fer KDV": {},
"Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar": {},
"Personel Avanslar\u0131": {},
"Pe\u015fin \u00d6denen Vergiler Ve Fonlar": {},
"Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131": {},
"\u0130ndirilecek KDV": {},
"\u0130\u015f Avanslar\u0131": {}
},
"Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131": {
"Gelecek Aylara Ait Giderler": {},
"Gelir Tahakkuklar\u0131": {}
},
"Haz\u0131r De\u011ferler": {
"Al\u0131nan \u00c7ekler": {},
"Bankalar": {
"account_type": "Bank"
},
"Di\u011fer Haz\u0131r De\u011ferler": {},
"Kasa": {
"account_type": "Cash"
},
"Verilen \u00c7ekler ve \u00d6deme Emirleri(-)": {}
},
"Menkul K\u0131ymetler": {
"Di\u011fer Menkul K\u0131ymetler": {},
"Hisse Senetleri": {},
"Kamu Kesimi Tahvil, Senet ve Bonolar\u0131": {},
"Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
"\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131": {}
},
"Stoklar": {
"Mamuller": {},
"Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {},
"Ticari Mallar": {},
"Verilen Sipari\u015f Avanslar\u0131": {},
"Yar\u0131 Mamuller": {},
"\u0130lk Madde Malzeme": {}
},
"Ticari Alacaklar": {
"Alacak Senetleri": {},
"Alacak Senetleri Reeskontu(-)": {},
"Al\u0131c\u0131lar": {},
"Di\u011fer Ticari Alacaklar": {},
"Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {},
"Verilen Depozito ve Teminatlar": {},
"\u015e\u00fcpheli Ticari Alacaklar": {},
"\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131": {}
},
"Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri": {
"Ta\u015feronlara Verilen Avanslar": {},
"Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri": {}
},
"root_type": ""
},
"Gelir Tablosu Hesaplar\u0131": {
"Br\u00fct Sat\u0131\u015flar": {
"Di\u011fer Gelirler": {},
"Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar": {},
"Yurt \u0130\u00e7i Sat\u0131\u015flar": {}
},
"Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar": {
"Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri": {},
"Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar": {},
"Enflasyon D\u00fczeltme K\u00e2rlar\u0131": {},
"Faiz Gelirleri": {},
"Kambiyo K\u00e2rlar\u0131": {},
"Komisyon Gelirleri": {},
"Konusu Kalmayan Kar\u015f\u0131l\u0131klar": {},
"Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131": {},
"Reeskont Faiz Gelirleri": {},
"\u0130\u015ftiraklerden Temett\u00fc Gelirleri": {}
},
"Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)": {
"Di\u011fer Ola\u011fan Gider Ve Zararlar(-)": {},
"Enflasyon D\u00fczeltmesi Zararlar\u0131(-)": {},
"Kambiyo Zararlar\u0131(-)": {},
"Kar\u015f\u0131l\u0131k Giderleri(-)": {},
"Komisyon Giderleri(-)": {},
"Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)": {},
"Reeskont Faiz Giderleri(-)": {}
},
"D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131": {
"D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)": {},
"D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131": {},
"D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131": {},
"Enflasyon D\u00fczeltme Hesab\u0131": {},
"Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131": {}
},
"Faaliyet Giderleri(-)": {
"Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)": {},
"Genel Y\u00f6netim Giderleri(-)": {},
"Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)": {}
},
"Finansman Giderleri": {
"K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)": {},
"Uzun Vadeli Bor\u00e7lanma Giderleri(-)": {}
},
"Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": {
"Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": {},
"\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131": {}
},
"Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)": {
"Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)": {},
"\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)": {},
"\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)": {}
},
"Sat\u0131\u015f \u0130ndirimleri (-)": {
"Di\u011fer \u0130ndirimler": {},
"Sat\u0131\u015f \u0130ndirimleri(-)": {},
"Sat\u0131\u015ftan \u0130adeler(-)": {}
},
"Sat\u0131\u015flar\u0131n Maliyeti(-)": {
"Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)": {},
"Sat\u0131lan Hizmet Maliyeti(-)": {},
"Sat\u0131lan Mamuller Maliyeti(-)": {},
"Sat\u0131lan Ticari Mallar Maliyeti(-)": {}
},
"root_type": ""
},
"K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": {
"Al\u0131nan Avanslar": {
"Al\u0131nan Di\u011fer Avanslar": {
"account_type": "Payable"
},
"Al\u0131nan Sipari\u015f Avanslar\u0131": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
"Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
"account_type": "Payable"
},
"D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131": {
"account_type": "Tax"
},
"D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)": {
"account_type": "Tax"
},
"K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {},
"Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131": {},
"account_type": "Payable"
},
"Di\u011fer Bor\u00e7lar": {
"Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": {
"account_type": "Payable"
},
"Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": {
"account_type": "Payable"
},
"Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": {
"account_type": "Payable"
},
"Ortaklara Bor\u00e7lar": {
"account_type": "Payable"
},
"Personele Bor\u00e7lar": {
"account_type": "Payable"
},
"account_type": "Payable",
"\u0130\u015ftiraklere Bor\u00e7lar": {
"account_type": "Payable"
}
},
"Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": {
"Di\u011fer KDV": {
"account_type": "Tax"
},
"Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar": {},
"Hesaplanan KDV": {
"account_type": "Tax"
},
"Merkez Ve \u015eubeler Cari Hesab\u0131": {},
"Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131": {},
"account_type": "Payable"
},
"Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131": {
"Gelecek Aylara Ait Gelirler": {},
"Gider Tahakkuklar\u0131": {}
},
"Mali Bor\u00e7lar": {
"Banka Kredileri": {
"account_type": "Payable"
},
"Di\u011fer Mali Bor\u00e7lar": {
"account_type": "Payable"
},
"Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": {
"account_type": "Payable"
},
"Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": {
"account_type": "Payable"
},
"Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": {
"account_type": "Payable"
},
"Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri": {
"account_type": "Payable"
},
"Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri": {
"account_type": "Payable"
},
"account_type": "Payable",
"\u00c7\u0131kar\u0131lan Bonolar Ve Senetler": {
"account_type": "Payable"
},
"\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": {
"account_type": "Payable"
}
},
"Ticari Bor\u00e7lar": {
"Al\u0131nan Depozito Ve Teminatlar": {
"account_type": "Payable"
},
"Bor\u00e7 Senetleri": {
"account_type": "Payable"
},
"Bor\u00e7 Senetleri Reeskontu(-)": {
"account_type": "Payable"
},
"Di\u011fer Ticari Bor\u00e7lar": {
"account_type": "Payable"
},
"Sat\u0131c\u0131lar": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri": {
"350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"root_type": "",
"\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
"Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
"account_type": "Tax"
},
"account_type": "Tax",
"\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
"account_type": "Tax"
},
"\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri": {
"account_type": "Tax"
},
"\u00d6denecek Vergi Ve Fonlar": {
"account_type": "Tax"
}
}
},
"Maliyet Hesaplar\u0131": {
"Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
"Direkt \u0130lk Madde Ve Malzeme Giderleri": {
"Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131": {},
"Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131": {},
"Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131": {},
"Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131": {}
},
"Direkt \u0130\u015f\u00e7ilik Giderleri": {
"Direkt \u0130\u015f\u00e7ilik Giderleri": {},
"Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131": {},
"Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131": {},
"Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131": {}
},
"Finansman Giderleri": {
"Finansman Giderleri": {},
"Finansman Giderleri Fark Hesab\u0131": {},
"Finansman Giderleri Yans\u0131tma Hesab\u0131": {}
},
"Genel Y\u00f6netim Giderleri": {
"Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131": {},
"Genel Y\u00f6netim Giderleri": {},
"Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131": {}
},
"Genel \u00dcretim Giderleri": {
"Genel \u00dcretim Giderleri": {},
"Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131": {},
"Genel \u00dcretim Giderleri Kapasite Farklar\u0131": {},
"Genel \u00dcretim Giderleri Verimlilik Giderleri": {},
"Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131": {}
},
"Hizmet \u00dcretim Maliyeti": {
"Hizmet \u00dcretim Maliyeti": {},
"Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131": {},
"Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131": {}
},
"Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131": {
"Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131": {},
"Maliyet Muhasebesi Yans\u0131tma Hesab\u0131": {}
},
"Pazarlama, Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri": {
"Atra\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
"Pazarlama Sat\u0131\u015f Ve Dag\u0131t\u0131m Giderleri Yans\u0131tma Hesab\u0131": {},
"Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131": {}
},
"root_type": ""
},
"Naz\u0131m Hesaplar": {
"root_type": ""
},
"Serbest Hesaplar": {
"root_type": ""
},
"Uzun Vadeli Yabanc\u0131 Kaynaklar": {
"Al\u0131nan Avanslar": {
"Al\u0131nan Di\u011fer Avanslar": {
"account_type": "Payable"
},
"Al\u0131nan Sipari\u015f Avanslar\u0131": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
"Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
"account_type": "Payable"
},
"K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {},
"account_type": "Payable"
},
"Di\u011fer Bor\u00e7lar": {
"Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": {
"account_type": "Payable"
},
"Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": {
"account_type": "Payable"
},
"Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": {
"account_type": "Payable"
},
"Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar": {
"account_type": "Payable"
},
"Ortaklara Bor\u00e7lar": {
"account_type": "Payable"
},
"account_type": "Payable",
"\u0130\u015ftiraklere Bor\u00e7lar": {
"account_type": "Payable"
}
},
"Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar": {
"Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar": {
"account_type": "Payable"
},
"Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV": {
"account_type": "Payable"
},
"Tesise Kat\u0131lma Paylar\u0131": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131": {
"Gelecek Y\u0131llara Ait Gelirler": {},
"Gider Tahakkuklar\u0131": {}
},
"Mali Bor\u00e7lar": {
"Banka Kredileri": {
"account_type": "Payable"
},
"Di\u011fer Mali Bor\u00e7lar": {
"account_type": "Payable"
},
"Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": {
"account_type": "Payable"
},
"Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": {
"account_type": "Payable"
},
"Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": {
"account_type": "Payable"
},
"account_type": "Payable",
"\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": {
"account_type": "Payable"
},
"\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller": {
"account_type": "Payable"
}
},
"Ticari Bor\u00e7lar": {
"Al\u0131nan Depozito Ve Teminatlar": {
"account_type": "Payable"
},
"Bor\u00e7 Senetleri": {
"account_type": "Payable"
},
"Bor\u00e7 Senetleri Reeskontu(-)": {
"account_type": "Payable"
},
"Di\u011fer Ticari Bor\u00e7lar": {
"account_type": "Payable"
},
"Sat\u0131c\u0131lar": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"root_type": ""
},
"\u00d6z Kaynaklar": {
"D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)": {
"D\u00f6nem Net K\u00e2r\u0131": {},
"D\u00f6nem Net Zarar\u0131(-)": {}
},
"Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {
"Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {}
},
"Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {
"Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {}
},
"K\u00e2r Yedekleri": {
"Di\u011fer K\u00e2r Yedekleri": {},
"Ola\u011fan\u00fcst\u00fc Yedekler": {},
"Stat\u00fc Yedekleri": {},
"Yasal Yedekler": {},
"\u00d6zel Fonlar": {}
},
"Sermaye Yedekleri": {
"Di\u011fer Sermaye Yedekleri": {},
"Hisse Senedi \u0130ptal K\u00e2rlar\u0131": {},
"Hisse Senetleri \u0130hra\u00e7 Primleri": {},
"Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131": {},
"Maliyet Art\u0131\u015flar\u0131 Fonu": {},
"\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131": {}
},
"root_type": "",
"\u00d6denmi\u015f Sermaye": {
"Sermaye": {},
"\u00d6denmi\u015f Sermaye(-)": {
"account_type": "Payable"
}
}
}
}
}