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LİKİDASYON
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LİKİDASYON
(Dictionary of Economics) :
Paraya çevirme. Çeşitli anlamlarda kullanılan bu terimin başlıca kullanılış biçimleri şöyledir; a) Borsalarda satılmış valörlerin yeni sahiplerine teslim edilerek işlemin tamamlanması işlemi. Borsalarda likidasyon belirli günlerde yapılır. b) Ticarette elden derhal çıkarılmak istenen stokların düşük fiyatla sürülmesi. c) Faaliyetini tatil etmiş bir firmanın aktifini paraya çevirmesi. d) Bazı ülkelerde devlet harcamalarının kanunlara ve şartnamelere uygunluğunun tespit edilerek, hesabı kapatma işlemi.
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