Will inflation adjustment be made for the balance in 501 Unpaid Capital?
No inflation adjustment will be made for the amount of the 501 Unpaid Capital account as of 30.06.2024. Only the paid capital payment date will be taken into account and the adjustment will be made. Therefore, the amount in the 500 Capital account will be taken into account together with the 501 Unpaid Capital account and inflation adjustment will be made only for the paid part of the 500 Capital (Committed) account.
The adjustment of the 500 Capital account creates an expense effect for the business and has a decreasing effect on the amount of income or corporate tax to be paid.
Source: Istanbul Chamber of Certified Public Accountants
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