In order to determine the “Adjustment Coefficient” that must be used in order to make the adjustment, the “Adjustment Date” to be taken as basis for non-monetary assets included in the balance sheet at the end of the 2023 accounting period will be determined according to the following principles:
For securities and financial fixed assets valued at purchase price: Purchase Date,
Accounts included in the cost of raw materials and supplies, trade goods, semi-finished and finished goods, accounts that make up the cost of construction and repair works over the years, expenses for the coming months and years, tangible fixed assets and the accounts that make up these assets, intangible fixed assets and the accounts that make up these assets, Assets subject to special depletion and the accounts that make up these assets, construction and repair progress payments over the years, rights and goodwill, special funds (funds considered as non-monetary assets such as fixed asset renewal fund, fund established in accordance with subparagraph 5/1-e of Law No. 5520), profit reserves: (Non-monetary advances given or received against these will be adjusted from the date of payment or collection to the date of offset)
For non-monetary deposits, guarantees and advances received, share capital paid in cash, share premium, profit on cancellation of shares: Collection Date,
For non-monetary deposits, guarantees and advances given: Payment Date,
For securities placed as capital in kind: Date of Transfer of Ownership,
For the capital increased due to the capitalization of profit reserves, retained earnings and net profit for the period, funds to be accepted as non-monetary assets, difference accounts belonging to equity items: Registration Date,
For share certificates received in return for cash capital: Payment Date, For share certificates received in return for capital in kind: Date of Transfer of Ownership of the Securities Contributed as Capital,
For shares received in return for dividends: Date of Registration of Share Capital of the Participating Company,
For non-monetary provisions: Dates Determined for the Economic Asset to Which They Are Connected.
For the economic assets included in the assets of the enterprise due to the transfer, change of type and full and partial spin-off transactions that coincide with the date before 31/12/2023, the date on which the said assets are taken into the inventory of the transferred or divided enterprise, not the date of transfer as the date of adjustment, and in the merger, the date of transfer to the records of the merged entity (detailed in this section) will be taken into account as the date of adjustment.