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Fon ora­nı: Fon ke­sin­ti tu­ta­rı he­sap­la­nır­ken ge­çer­li ola­cak fon ora­nı­dır. Fon ke­sin­ti­si, hesapla­nan sto­paj ke­sin­ti tu­ta­rı ile he­sap kar­tın­da be­lir­ti­len fa­iz ora­nı çar­pı­la­rak bu­lu­nur. 

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