Publication: Katılım bankalarının kullandıkları krediler ve karşılaştıkları riskler
Abstract
1970'lerden itibaren uluslararası finans piyasalarında ağırlığını hissettirmeye başlayan faizsiz bankacılık sistemi birçok ülkede atıl kaynakları harekete geçirmek suretiyle ekonomik kalkınmaya sağladığı katkılar nedeniyle benimsenmiş ve giderek yaygınlık kazanmıştır. Türkiye’de 1983 yılında Kanun hükmünde Kararname ile kurulmasına izin verilen ilk adıyla Özel Finans Kurumları yeni adıyla Katılım Bankaları Dünyada özellikle son yıllarda çok büyük bir gelişme kaydetmişlerdir. Ülkemizde Katılım Bankaları özellikle 2001 yılından sonra büyük bir atılım içerisine girmiş ve diğer ticari bankalar ile rekabet edebilir hale gelmişlerdir. Bunda 1999 ve 2001 yıllarında mevzuatta yapılan değişiklik ile Katılım Bankalarının Bankalar Kanununa tabi olması ve Katılım Bankalarının ticari bankalar ile eşit haklara kavuşmasının büyük etkisi bulunmaktadır. Katılım bankaları özel cari hesaplar ve katılma hesapları ( kar ve zarara katılma) yöntemiyle fon toplamaktadırlar. Katılma hesaplarında önceden belirlenmiş bir getirisi garantisi yoktur. TL, USD ve EURO bazında vadeli hesaplarda toplanan fonlar, Kurumsal Finansman Desteği, Bireysel Finansman Desteği, Finansal Kiralama ve kâr/ zarar ortaklığı yöntemleriyle değerlendirilmektedir. Ticaretin ve sanayinin ihtiyaç duyduğu, hammadde, emtia, gayrimenkul, makine ve teçhizatın temini, katılım bankacılığı prensiplerine uygun olarak, yani mal alım satımının finansmanı yoluyla sağlanmaktadır. Ayrıca katılım bankaları gayri nakdi kredi ve kredi kartı, kiralık kasa hizmeti gibi diğer bankacılık hizmetlerini de sunmaktadırlar. Katılım bankaları kredi riski, ülke riski, operasyonel risk, sermaye yetersizliği ve likidite riskini faaliyetleri gereği üstlenirler. Katılım bankaları faizsiz bankacılık esasına göre çalıştıklarından faiz oranı riskini üstlenmezler. Döviz kuru riskini ise topladıkları mevduatın döviz cinsine ve vadesine göre kredi kullandırımı yaptıklarından kur riskini üstlenmezler. Katılım Bankaları kur riskini sadece uluslararası işlemler ve piyasalarda döviz alım satımı yaptıklarında üstlenmektedirler. Türkiye’de faiz bankacılık esasına göre çalışan kurumlar içinde tek tasfiye edilen İhlas Finans Kurumu A.Ş. tasfiyesine iten nedenler likidite riski, ortaklara kullandırılan krediler ve risk bilincinin oluşmaması olarak belirlenmiştir.
The interest-free banking system which started making its effect being felt in the international financial markets starting from 1970’s is adopted in principle and became wide-spread over time by mobilizing the idle resources and thus contributing to the economic development. This system started being adapted in Turkey in 1983 with a decree which has the enforcing power and was known as Special Finance Organizations at the beginning, and later on it was known as Participation Banks. Participation Banks in our country has made big investments especially after 2001 and have come to a point where they can compete with other commercial banks. The main reason for and contribution to this was that the Participation Banks were subject to the Banking Code and that they could therefore compete with commercial banks, as they had equal rights with other banking organizations. Participation Banks collect funds by methods of special current accounts and participation accounts (participation in profit and loss). Participation accounts have no return which is determined beforehand. The funds which are collected in time deposit accounts in terms of TL, USD, and EURO are evaluated according to such criteria as Corporate Financing Support, Individual Financing Support, Financial Leasing, and partnership of profits/ losses. The purchase of raw materials, commercial commodities, unmovable assets, and machinery and equipment are obtained in accordance and compliance with the principles of participation banking, that is, by financing the sales and purchase of such commodities. Participation banks also provide such banking services for their customers as non-cash credits, credit cards, rented safes, etc. Participation banks undertake such risks as credit risks, country risks, operational risks, insufficiency- of- capital risks, liquidity risks as a part of their activities. Because participation banks operate according to the principles of interest-free banking, they don’t carry the risk of interest rate. They also don’t take on the risk of foreign exchange rate, because they let their customers use the foreign exchange as a credit according to the type of the foreign exchange and the term of the credit. Participation Banks take on the risk of foreign exchange rate only when they purchase and sell foreign exchange in the international operations. The only participation bank closed in Turkey was İhlas Finans Kurumu A.Ş. And the reasons for closing this bank were liquidity risks, credits which were used by the partners, and the unconsciousness of risk.
The interest-free banking system which started making its effect being felt in the international financial markets starting from 1970’s is adopted in principle and became wide-spread over time by mobilizing the idle resources and thus contributing to the economic development. This system started being adapted in Turkey in 1983 with a decree which has the enforcing power and was known as Special Finance Organizations at the beginning, and later on it was known as Participation Banks. Participation Banks in our country has made big investments especially after 2001 and have come to a point where they can compete with other commercial banks. The main reason for and contribution to this was that the Participation Banks were subject to the Banking Code and that they could therefore compete with commercial banks, as they had equal rights with other banking organizations. Participation Banks collect funds by methods of special current accounts and participation accounts (participation in profit and loss). Participation accounts have no return which is determined beforehand. The funds which are collected in time deposit accounts in terms of TL, USD, and EURO are evaluated according to such criteria as Corporate Financing Support, Individual Financing Support, Financial Leasing, and partnership of profits/ losses. The purchase of raw materials, commercial commodities, unmovable assets, and machinery and equipment are obtained in accordance and compliance with the principles of participation banking, that is, by financing the sales and purchase of such commodities. Participation banks also provide such banking services for their customers as non-cash credits, credit cards, rented safes, etc. Participation banks undertake such risks as credit risks, country risks, operational risks, insufficiency- of- capital risks, liquidity risks as a part of their activities. Because participation banks operate according to the principles of interest-free banking, they don’t carry the risk of interest rate. They also don’t take on the risk of foreign exchange rate, because they let their customers use the foreign exchange as a credit according to the type of the foreign exchange and the term of the credit. Participation Banks take on the risk of foreign exchange rate only when they purchase and sell foreign exchange in the international operations. The only participation bank closed in Turkey was İhlas Finans Kurumu A.Ş. And the reasons for closing this bank were liquidity risks, credits which were used by the partners, and the unconsciousness of risk.