Toplam 4 adet sonuctan sayfa basi 1 ile 4 arasi kadar sonuc gösteriliyor

Konu: N.Kurdoğlu Enf.Düz.Çalışması Yazısı

  1. #1
    Yönetici
    Üyelik tarihi
    03.Şubat.2004
    Nereden
    Antalya, Turkey
    Mesajlar
    4,609
    ENFLASYON DÜZELTMESİNDE
    MUHASEBE İŞLEMLERİ
    ve KAYIT ZAMANI<?:namespace prefix = o ns = "urn:schemas-microsoft-comfficeffice" />

    <H1 style="MARGIN: 0cm 0cm 0pt">SMMM Nusret KURDOĞLU</H1>

    2004 yılı gelir ve kurumlar vergisi beyannamelerinin verilme dönemine girdiğimiz şu günlerde muhasebe uygulamasının biçimi ve kayıt zamanı ile ilgili bir dolu soru geliyor.

    Kayıt zamanı ile ilgili olarak gelen soru hep aynı.. “Kayıtlar hangi tarihe yapılacak?”

    Bu sorunun yanıtı, 2004 yılı 4. Geçici Vergi Beyannamesinde yapılan uygulamaya göre değişiyor.

    A) Eğer, 2004 yılı 4. Geçici Vergi Beyannamesi enflasyon düzeltmesi yapılarak verildiyse;

    2003 yılına ait düzeltme kayıtları 01.10.2004 – 30.12.2004 tarihleri arasındaki istenilen bir tarihe alınabilir. 2004 yılına ait düzeltme kayıtları ise, 31.12.2004 tarihine alınacaktır.

    B) Eğer, 2004 yılı 4. Geçici Vergi Beyannamesi enflasyon düzeltmesi yapılmadan verildiyse;

    Bu durumda, hem 2003 hem de 2004 düzeltme kayıtları tümüyle 31.12.2004 tarihine alınacaktır.

    Muhasebe kayıtlarının biçimi konusuna gelince, bu noktayı değişik örneklerle açmak daha yararlı olacaktır;

    1) Bir Ticaret İşletmesinin 2003 Yılı Düzeltme Kayıtları;

    “A” işletmesinin 2003 yılı enflasyon düzeltmesi işlemleri sonucunda aşağıda listelenen farkların oluştuğunu varsayalım; (İşletmede 2003 bilançosunu düzeltmeye hazır hale getirme çalışmaları sırasında eksik ayrıldığı görülen amortismanlar, 590/257 maddesiyle tamamlanmış, düzeltme işlemine ondan sonra başlanmıştır.)

    <H2 style="MARGIN: 0cm 0cm 0pt"> Olumlu Olumsuz</H2>
    “150- İlk Madde ve Malzeme” Hs.da 48.658.800
    “153-Ticari Mallar” Hs.da 537.389.700
    “254-Taşıtlar” Hs.da 11.650.495.256
    “257-Birikmiş Amortismanlar”Hs.da 9.320.516.041
    “255-Demirbaşlar” Hs.da 346.266.206 236.226.960
    “257-Birikmiş Amortismanlar” Hs.da 346.266.206 188.948.211
    “500-Sermaye” Hs.da 1.033.581.228.980
    “540-Yasal Yedekler” Hs.da 138.074.308.059
    “542-Olağanüstü Yedekler” Hs.da 772.169.334.027

    (Olumsuz farklar, enflasyon düzeltmesi sonucu bilançoda görünen değerlerinin altına düşen demirbaşlarda doğmuştur. Yeniden değerleme oranlarının TEFE oranlarından yüksek belirlendiği dönemler nedeniyle böyle durumlar doğabilmektedir.)

    Bu arada işletmenin 2003 bilançosundaki sıfırlanacak hesaplara ait tutarlar da aşağıdaki gibidir;
    “522- MDV Yeniden Değerleme Fonu” 48.484.686.592
    “580-Geçmiş Yıllar Zararları” 25.945.298.998
    “590-Dönem Net Karı” 20.729.000.000

    Bu verilere göre, işletmenin 31.12.2003 düzeltme işlemlerinin muhasebe kayıtları aşağıdaki gibi olmalıdır; (Bu işletmede 2004 yılı 4. Geçici Vergi Beyannamesi düzeltme yapılmadan verildiği için, tüm düzeltme kayıtları 31.12.2004 tarihinde yapılmalıdır.)

    “150” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    150 İLK MADDE ve MALZEME
    150 99 İLK MADDE ve MLZ ENF. DÜZ.FARKI 48.658.800
    698 ENFLASYON DÜZELTME HESABI 48.658.800
    -------------------------------------------------------

    “153” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    153 TİCARİ MALLAR
    153 99 TİCARİ MALLAR ENF. DÜZ.FARKI 537.389.700
    698 ENFLASYON DÜZELTME HESABI 537.389.700
    -------------------------------------------------------

    “254” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    254 TAŞITLAR
    254 99 TAŞITLAR ENF. DÜZ.FARKI 11.650.495.256
    698 ENFLASYON DÜZELTME HESABI 11.650.495.256
    -------------------------------------------------------
    (Not : Taşıt sayısı birden fazla ise, her taşıt için oluşan fark, o taşıtla ilgili alt hesaba alınmalıdır.)

    “257” Hesap düzeltmesi; (Taşıtlarla ilgili)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 9.320.516.041
    257 BİRİKMİŞ AMORTİSMANLAR
    257 99 BRKMŞ.AMORT. ENF. DÜZ.FARKI 9.320.516.041
    -------------------------------------------------------

    “255” Hesap düzeltmesi; (Düzeltme sonucu değeri artan demirbaşlar için)
    ---------------- 31.12.2004 -----------------------
    255 DEMİRBAŞLAR
    255 99 DEMİRBAŞLAR ENF. DÜZ.FARKI 346.266.206
    698 ENFLASYON DÜZELTME HESABI 346.266.206
    -------------------------------------------------------
    “257” Hesap düzeltmesi; (Değeri artan demirbaşlarla ilgili)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 346.266.206
    257 BİRİKMİŞ AMORTİSMANLAR
    257 99 BRKMŞ.AMORT. ENF. DÜZ.FARKI 346.266.206
    -------------------------------------------------------

    “255” Hesap düzeltmesi; (Değeri azalan demirbaşlar için)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 236.226.960
    255 DEMİRBAŞLAR
    255 99 DEMİRBAŞLAR ENF. DÜZ.FARKI 236.226.960
    -------------------------------------------------------

    “257” Hesap düzeltmesi; (Değeri azalan demirbaşlarla ilgili)
    ---------------- 31.12.2004 -----------------------
    257 BİRİKMİŞ AMORTİSMANLAR
    257 99 BRKMŞ.AMORT. ENF. DÜZ.FARKI 188.948.211
    698 ENFLASYON DÜZELTME HESABI 188.948.211
    -------------------------------------------------------

    “500” Hesap düzeltmesi; (İşlem, “500” hesapta değil, artış varsa “502”, azalış varsa “503” hesapta yapılacaktır.)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 1.033.581.228.980
    502 SERMAYE DÜZELTMESİ OLUMLU FRK. 1.033.581.228.980 -------------------------------------------------------

    “540” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 138.074.308.059
    540 YASAL YEDEKLER 138.074.308.059
    -------------------------------------------------------
    “542” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 772.169.334.027
    542 OLAĞANÜSTÜ YEDEKLER 772.169.334.027
    -------------------------------------------------------

    Düzeltme işlemlerinin yanı sıra, (2003 yılı enflasyon düzeltmesine özgü bir işlem olan) bir kısım hesapların sıfırlanması işleminin de yapılması gereklidir. Kural olarak, 5024 sayılı Yasa öncesi kullanılan kısmi düzeltme yöntemleri nedeniyle ortaya çıkan 522, 523 ve 524 hesaplar ve önceki uygulamalar sonucu ortaya çıkan kar ve zararlar (570, 580 ve 590 veya 591 hesaplar) tümüyle (698 hesaba aktarılarak) sıfırlanacaktır.

    “522” Hesap sıfırlanması;
    ---------------- 31.12.2004 -----------------------
    522 MDV YENİDEN DEĞERLEME FONU 48.484.686.592
    698 ENFLASYON DÜZELTME HESABI 48.484.686.592
    -------------------------------------------------------
    “580” Hesap sıfırlanması;
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 25.945.298.998
    580 GEÇMİŞ YILLAR ZARARLARI 25.945.298.998
    -------------------------------------------------------

    “590” Hesap sıfırlanması;
    ---------------- 31.12.2004 -----------------------
    590 DÖNEM NET KARI 20.729.000.000
    698 ENFLASYON DÜZELTME HESABI 20.729.000.000
    -------------------------------------------------------

    Tüm bu işlemler sonucunda “698 – Enflasyon Düzeltme Hesabı” aşağıdaki sonucu verecektir;

    <TABLE style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; BORDER-LEFT: medium n&#111;ne; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=0 cellPadding=0 border=1>
    <T>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 460.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" vAlign=top width=614 colSpan=4>
    698- ENFLASYON DÜZELTME HESABI</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    9.320.516.041</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    150 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    48.658.800</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    346.266.206</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    153 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    537.389.700</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    255 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    236.226.960</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    254 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    11.650.495.256</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    500 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    1.033.581.228.980</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    255 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    346.266.206</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    540 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    138.074.308.059</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    188.948.211</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    542 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    772.945.298.998</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    522 HS.SIFIRLAMA</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    48.484.686.592</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    580 HS.SIFIRLAMA</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    25.945.298.998</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    590 HS.SIFIRLAMA</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    20.729.000.000</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    TOPLAM</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    1.979.673.179.271</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    TOPLAM</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    81.985.444.765</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    BAKİYE</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    1.897.687.734.506</TD></TR></T></TABLE>
    <FONT
    ------------------
    Uyarı: Kişi veya kurumları eleştiri taşıyan mesajların altında eğer imza yok ise, gerekli görüldüğü zaman mesajlara forum yetkililerince uyarısız müdehale yapılacaktır.

  2. #2
    Yönetici
    Üyelik tarihi
    03.Şubat.2004
    Nereden
    Antalya, Turkey
    Mesajlar
    4,609
    Bu verilere göre, işletmenin 31.12.2003 düzeltme işlemlerinin muhasebe kayıtları aşağıdaki gibi olmalıdır; (2004 yılı 4. Geçici Vergi Beyannamesi düzeltme yapılmadan verildiği için, tüm düzeltme kayıtları 31.12.2004 tarihinde yapılmalıdır.)
    <?:namespace prefix = o ns = "urn:schemas-microsoft-comfficeffice" />
    “150” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    150 İLK MADDE ve MALZEME
    150 99 İLK MADDE ve MLZ ENF. DÜZ.FARKI 848.113.263
    698 ENFLASYON DÜZELTME HESABI 848.113.263
    -------------------------------------------------------

    “152” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    152 MAMULLER
    152 99 MAMULLER ENF. DÜZ.FARKI 1.092.791.509
    698 ENFLASYON DÜZELTME HESABI 1.092.791.509
    -------------------------------------------------------

    “170” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    170 KANAL İNŞ. İŞİ MLYT.
    170 99 KANAL İNŞ.İŞİ ENF. DÜZ.FARKI 14.597.433.634.027
    697 YILLARA YAYG. İNŞ. ENF.DÜZ.HS.
    697 01 KANAL İNŞ. ENF. DÜZ. HS. 14.597.433.634.027
    -------------------------------------------------------

    “171” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    171 HÜK. KON. İNŞ. İŞİ MLYT.
    171 99 HÜK. KON.İNŞ.İŞİ ENF. DÜZ.FARKI 4.607.566.525.694
    697 YILLARA YAYG. İNŞ. ENF.DÜZ.HS.
    697 02 HÜK. KON. İNŞ. ENF. DÜZ. HS. 4.607.566.525.694
    -------------------------------------------------------

    “172” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    172 OKUL İNŞ. İŞİ MLYT.
    172 99 OKUL İNŞ.İŞİ ENF. DÜZ.FARKI 68.566.245.250
    697 YILLARA YAYG. İNŞ. ENF.DÜZ.HS.
    697 03 OKUL İNŞ. ENF. DÜZ. HS. 68.566.245.250
    -------------------------------------------------------

    “180” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    180 GELECEK AYLARA AİT GİDERLER
    180 99 GEL.AYL. AİT GİD. ENF. DÜZ.FARKI 202.332.615
    698 ENFLASYON DÜZELTME HESABI 202.332.615
    -------------------------------------------------------


    “242” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    242 İŞTİRAKLER
    242 99 İŞTİRAKLER ENF. DÜZ.FARKI 25.238.185.000
    698 ENFLASYON DÜZELTME HESABI 25.238.185.000
    -------------------------------------------------------

    “250” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    250 ARAZİ VE ARSALAR
    250 99 ARAZİ VE ARSALAR ENF. DÜZ.FARKI 435.630.000
    698 ENFLASYON DÜZELTME HESABI 435.630.000
    ------------------------------------------------------

    “252” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    252 BİNALAR
    252 99 BİNALAR ENF. DÜZ.FARKI 71.729.951.429
    698 ENFLASYON DÜZELTME HESABI 71.729.951.429
    ------------------------------------------------------

    “257” Hesap düzeltmesi; (Binalarla ilgili)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 2.869.198.057
    257 BİRİKMİŞ AMORTİSMANLAR
    257 01 BİNALAR BRKMŞ. AMORT.
    257 01 99 BİNALAR BRK.AMRT. ENF. DÜZ.FRK. 2.869.198.057
    -------------------------------------------------------

    “253” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    253 TESİS MAKİNA ve CİHAZLAR
    253 99 TES.MAK.CİH. ENF. DÜZ.FARKI 763.172.704.050
    698 ENFLASYON DÜZELTME HESABI 763.172.704.050
    ------------------------------------------------------

    “257” Hesap düzeltmesi; (Tesis, Makina ve Cihazlarla ilgili)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 746.698.149.263
    257 BİRİKMİŞ AMORTİSMANLAR
    257 02 TES. MAK. CİH. BRKMŞ. AMORT.
    257 02 99 BİNALAR BRK.AMRT. ENF. DÜZ.FRK. 746.698.149.263
    -------------------------------------------------------

    “254” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    254 TAŞITLAR
    254 99 TAŞITLAR ENF. DÜZ.FARKI 164.996.982.495
    698 ENFLASYON DÜZELTME HESABI 164.996.982.495
    -------------------------------------------------------
    (Not : Taşıt sayısı birden fazla ise, her taşıt için oluşan fark, o taşıtla ilgili alt hesaba alınmalıdır.)

    “257” Hesap düzeltmesi; (Taşıtlarla ilgili)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 133.630.909.822
    257 BİRİKMİŞ AMORTİSMANLAR
    257 03 TAŞITLAR BRKMŞ. AMORT.
    257 03 99 TAŞITLAR BRK.AMRT. ENF. DÜZ.FRK. 133.630.909.822
    -------------------------------------------------------


    “255” Hesap düzeltmesi; (Düzeltme sonucu değeri artan demirbaşlar için)
    ---------------- 31.12.2004 -----------------------
    255 DEMİRBAŞLAR
    255 99 DEMİRBAŞLAR ENF. DÜZ.FARKI 116.798.441.293
    698 ENFLASYON DÜZELTME HESABI 116.798.441.293
    -------------------------------------------------------


    “257” Hesap düzeltmesi; (Değeri artan demirbaşlarla ilgili)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 108.242.239.227
    257 BİRİKMİŞ AMORTİSMANLAR
    257 04 DEMİRBAŞLAR BRKMŞ. AMORT.
    257 04 99 DEM.LAR BRK.AMRT. ENF. DÜZ.FRK. 108.242.239.227
    -------------------------------------------------------


    “255” Hesap düzeltmesi; (Değeri azalan demirbaşlar için)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 486.226.840
    255 DEMİRBAŞLAR
    255 99 DEMİRBAŞLAR ENF. DÜZ.FARKI 486.226.840
    -------------------------------------------------------

    “257” Hesap düzeltmesi; (Değeri azalan demirbaşlarla ilgili)
    ---------------- 31.12.2004 -----------------------
    257 BİRİKMİŞ AMORTİSMANLAR
    257 04 DEMİRBAŞLAR BRKMŞ. AMORT.
    257 04 99 DEM.LAR BRK.AMRT. ENF. DÜZ.FRK. 317.857.213
    698 ENFLASYON DÜZELTME HESABI 317.857.213
    -------------------------------------------------------

    “258” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    258 YAPILMAKTA OLAN YATIRIMLAR
    258 99 YAP. OL. YAT. ENF. DÜZ.FARKI 311.397.599.642
    698 ENFLASYON DÜZELTME HESABI 311.397.599.642
    -------------------------------------------------------



    “260” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    260 HAKLAR
    260 99 HAKLAR ENF. DÜZ.FARKI 3.232.880.261
    698 ENFLASYON DÜZELTME HESABI 3.232.880.261
    -------------------------------------------------------


    “268” Hesap düzeltmesi; (Haklarla ilgili)
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 227.626.527
    268 BİRİKMİŞ AMORTİSMANLAR
    268 01 HAKLAR BRKMŞ. AMORT.
    268 01 99 HAKLAR BRK.AMRT. ENF. DÜZ.FRK. 227.626.527
    -------------------------------------------------------


    “350” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    697 YILLARA YAYG. İNŞ. ENF.DÜZ.HS.
    697 01 KANAL İNŞ. ENF. DÜZ. HS. 14.997.236.583.133
    350 KANAL İNŞ. İŞİ HAKEDİŞLERİ
    350 99 KANAL İNŞ.İŞİ ENF. DÜZ.FARKI 14.997.236.583.133
    -------------------------------------------------------


    “351” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    697 YILLARA YAYG. İNŞ. ENF.DÜZ.HS.
    697 02 HÜK.KON. İNŞ. ENF. DÜZ. HS. 4.377.195.850.133
    351 HÜK.KON. İNŞ. İŞİ HAKEDİŞLERİ
    351 99 HÜK.KON. İNŞ.İŞİ ENF. DÜZ.FARKI 4.377.195.850.133
    -------------------------------------------------------


    “352” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    697 YILLARA YAYG. İNŞ. ENF.DÜZ.HS.
    697 03 OKUL İNŞ. ENF. DÜZ. HS. 62.536.527.196
    352 OKUL. İNŞ. İŞİ HAKEDİŞLERİ
    352 99 OKUL İNŞ.İŞİ ENF. DÜZ.FARKI 62.536.527.196
    -------------------------------------------------------




    ------------------
    Uyarı: Kişi veya kurumları eleştiri taşıyan mesajların altında eğer imza yok ise, gerekli görüldüğü zaman mesajlara forum yetkililerince uyarısız müdehale yapılacaktır.

  3. #3
    Yönetici
    Üyelik tarihi
    03.Şubat.2004
    Nereden
    Antalya, Turkey
    Mesajlar
    4,609
    “500” Hesap düzeltmesi; (İşlem, “500” hesapta değil, artış varsa “502”, azalış varsa “503” hesapta yapılacaktır.)

    <?:namespace prefix = o ns = "urn:schemas-microsoft-comfficeffice" />
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 760.987.005.724
    502 SERMAYE DÜZELTMESİ OLUMLU FRK. 760.987.005.724 -------------------------------------------------------


    “540” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 44.868.435.581
    540 YASAL YEDEKLER 44.868.435.581
    -------------------------------------------------------

    “542” Hesap düzeltmesi;
    ---------------- 31.12.2004 -----------------------
    698 ENFLASYON DÜZELTME HESABI 72.169.334.027
    542 OLAĞANÜSTÜ YEDEKLER 72.169.334.027
    -------------------------------------------------------

    Düzeltme işlemlerinin yanı sıra, (2003 yılı enflasyon düzeltmesine özgü bir işlem olan) bir kısım hesapların sıfırlanması işleminin de yapılması gereklidir. Kural olarak, 5024 sayılı Yasa öncesi kullanılan kısmi düzeltme yöntemleri nedeniyle ortaya çıkan 522, 523 ve 524 hesaplar ve önceki uygulamalar sonucu ortaya çıkan kar ve zararlar (570, 580 ve 590 veya 591 hesaplar) tümüyle (698 hesaba aktarılarak) sıfırlanacaktır.


    “522” Hesap sıfırlanması;
    ---------------- 31.12.2004 -----------------------
    522 MDV YENİDEN DEĞERLEME FONU 48.484.686.592
    698 ENFLASYON DÜZELTME HESABI 48.484.686.592
    -------------------------------------------------------

    “570” Hesap sıfırlanması;
    ---------------- 31.12.2004 -----------------------
    570 GEÇMİŞ YILLAR KARLARI 21.099.721.379
    698 ENFLASYON DÜZELTME HESABI 21.099.721.379
    -------------------------------------------------------

    “590” Hesap sıfırlanması;
    ---------------- 31.12.2004 -----------------------
    590 DÖNEM NET KARI 8.017.278.714
    698 ENFLASYON DÜZELTME HESABI 8.017.278.714
    -------------------------------------------------------




    Tüm bu işlemler sonucunda “698 – Enflasyon Düzeltme Hesabı” aşağıdaki sonucu verecektir;
    <TABLE style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; BORDER-LEFT: medium n&#111;ne; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=0 cellPadding=0 border=1>
    <T>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 460.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" vAlign=top width=614 colSpan=4>
    698- ENFLASYON DÜZELTME HESABI</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    255 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    486.226.840</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    150 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    848.113.263</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    2.869.198.057</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    152 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    1.092.791.509</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    746.698.149.263</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    180 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    202.332.615</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    133.630.909.822</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    242 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    25.238.185.000</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    108.242.239.227</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    250 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    435.630.000</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    268 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    227.626.527</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    252 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    71.729.951.429</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    500 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    760.987.005.724</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    253 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    763.172.704.050</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    540 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    44.868.435.581</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    254 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    164.996.982.495</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    542 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    72.169.334.027</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    255 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    116.798.441.293</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    257 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    317.857.213</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    258 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    311.397.599.642</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    260 HS.DÜZ.FARKI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    3.232.880.261</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    522 HS.SIFIRLAMA</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    48.484.686.592</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    570 HS. SIFIRLAMA</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    21.099.721.379</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    590 HS.SIFIRLAMA</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    8.017.278.714</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    TOPLAM</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    1.870.179.125.068</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    TOPLAM</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    1.537.065.155.455</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=bottom width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=154>
    BAKİYE</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    333.113.969.613</TD></TR></T></TABLE>


    “698” Hesap borç bakiyesinin (Enflasyon düzeltmesi sonucunda çıkan zarar tutarı) “580- Geçmiş Yıllar Zararları” hesabına devri;

    ---------------- 31.12.2004 -----------------------
    580 GEÇMİŞ YILLAR ZARARLARI 333.113.969.613
    698 ENFLASYON DÜZELTME HESABI 333.113.969.613
    -------------------------------------------------------

    Üç ayrı yıllara yaygın inşaat ve onarma işine ait, “697” hesabın alt hesaplarında oluşan sonuçlar ise aşağıdaki gibidir;


    <TABLE style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; BORDER-LEFT: medium n&#111;ne; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=0 cellPadding=0 border=1>
    <T>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 460.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" vAlign=top width=614 colSpan=4>
    697 01- KANAL İNŞ.İŞİ ENF. DÜZ. HESABI</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
    350 HS.DÜZ.FRK.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    14.997.236.583.133</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    170 HS.DÜZ.FRK.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    14.597.433.634.027</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    BORÇ KALINTISI</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    399.802.949.106</TD></TR></T></TABLE>


    <TABLE style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; BORDER-LEFT: medium n&#111;ne; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=0 cellPadding=0 border=1>
    <T>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 460.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" vAlign=top width=614 colSpan=4>
    697 02- HÜK. KON. İNŞ.İŞİ ENF. DÜZ. HESABI</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
    351 HS.DÜZ.FRK.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    4.377.195.850.133</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    171 HS. DÜZ.FRK.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    4.607.566.525.694</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
    ALACAK KALINTI.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    230.370.675.561</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    </TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    </TD></TR></T></TABLE>


    <TABLE style="BORDER-RIGHT: medium n&#111;ne; BORDER-TOP: medium n&#111;ne; BORDER-LEFT: medium n&#111;ne; BORDER-BOTTOM: medium n&#111;ne; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=0 cellPadding=0 border=1>
    <T>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 460.6pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" vAlign=top width=614 colSpan=4>
    697 03- OKUL İNŞ.İŞİ ENF. DÜZ. HESABI</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
    352 HS.DÜZ.FRK.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    62.536.527.196</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    172 HS. DÜZ.FRK.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    68.566.245.250</TD></TR>
    <TR>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=154>
    ALACAK KALINTI.</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    6.029.718.054</TD>
    <TD style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 115.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=154>
    </TD>
    <TD style="BORDER-RIGHT:
    ------------------
    Uyarı: Kişi veya kurumları eleştiri taşıyan mesajların altında eğer imza yok ise, gerekli görüldüğü zaman mesajlara forum yetkililerince uyarısız müdehale yapılacaktır.

  4. #4
    Yönetici
    Üyelik tarihi
    03.Şubat.2004
    Nereden
    Antalya, Turkey
    Mesajlar
    4,609





    Çalışma için Hocamıza teşekkür ederim. Ayrıca çalışmaya aşağıdaki bağlantıdan da ulaşabilirisniz.


    [Uye Girisi Yapiniz. ]
    ------------------
    Uyarı: Kişi veya kurumları eleştiri taşıyan mesajların altında eğer imza yok ise, gerekli görüldüğü zaman mesajlara forum yetkililerince uyarısız müdehale yapılacaktır.