計算方法
Formula: Revalued amount = quantity (grams) × period-end exchange price (TRY/gram). Difference = revalued amount − book value. The difference is part of taxable income for provisional and annual returns.
Which price? The weighted average price on the Borsa İstanbul Precious Metals Market on the last trading day up to and including the valuation date (Tax Procedure Law art. 263). All period ends and sources: Period-end valuation rates.
Who applies it? Every business keeping balance-sheet books that holds gold as an asset, investment, or receivable or payable in precious metals. Jewellers' trading stock is inventory and valued at cost.
Legal basis: Tax Procedure Law arts. 263, 274/A and 280; Law No. 7524.