{"status":true,"post":{"id":30614,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:34:33","created_at":"2022-01-13T21:00:00.000000Z","updated_at":"2022-10-24T13:34:33.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":30614,"is_featured":0,"title":"Hisse senetlerinin de\u011ferlemesi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Hisse senetleri; anonim \u015firketler, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler ile kanunla kurulan iktisadi te\u015fekk\u00fcller taraf\u0131ndan ihra\u00e7 edilen ortakl\u0131ktaki sermaye pay\u0131n\u0131 temsil eden, kanuni \u015fekil \u015fartlar\u0131na uygun olarak d\u00fczenlenen ve sahibine ortakl\u0131k hakk\u0131 sa\u011flayan hukuken k\u0131ymetli evrak h\u00fckm\u00fcnde bir belgedir.<\/span><\/p>

Hisse senetleri (pay senetleri) hamiline veya nama yaz\u0131l\u0131 olur. (6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu Md: 484) Ba\u015fl\u0131calar\u0131 adi ve imtiyazl\u0131 hisse senetleri, bedelli ve bedelsiz hisse senetleri, kurucu ve intifa hisse senetleridir.<\/span><\/p>

Hisse senetleri, \u015firket sermayesinin belirli bir k\u0131sm\u0131n\u0131 temsil eder ve sahibine her t\u00fcrl\u00fc ortakl\u0131k haklar\u0131ndan yararlanma olana\u011f\u0131 sa\u011flar. Bu haklar;<\/span><\/p>

\u015eirket k\u00e2r\u0131ndan pay alma hakk\u0131,<\/span>
\u015eirket y\u00f6netimine kat\u0131lma hakk\u0131,<\/span>
Oy kullanma hakk\u0131,<\/span>
R\u00fc\u00e7han hakk\u0131,<\/span>
Tasfiyeden pay alma hakk\u0131,<\/span>
\u015eirket faaliyetleri hakk\u0131nda bilgi edinme gibi haklard\u0131r.<\/span><\/p>

Banka bilan\u00e7osunda yer alan hisse senetleri, Vergi Usul Kanunu\u2019nun 279. madde h\u00fckm\u00fc gere\u011fi \u2018al\u0131\u015f bedeli\u2019 ile de\u011ferlenir.<\/span><\/p>

Al\u0131\u015f bedeli, iktisadi k\u0131ymetin sat\u0131n al\u0131nmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen veya bor\u00e7lan\u0131lan bedeldir. Maliyet bedelinden fark\u0131, sat\u0131n alma bedeline m\u00fcteferri (bilumum-t\u00fcm giderleri) olarak yap\u0131lan giderleri i\u00e7ermemesidir.<\/span><\/p>

Bu bak\u0131mdan s\u00f6z konusu hisse senedinin halka a\u00e7\u0131k bir anonim \u015firkete veya halka a\u00e7\u0131k olmayan bir anonim \u015firket veya bir eshaml\u0131 (hisseli) komandit \u015firkete ait olmas\u0131n\u0131n bir \u00f6nemi olmad\u0131\u011f\u0131 gibi bir \u015firkete i\u015ftirak gayesiyle veya al\u0131m sat\u0131m yaparak kazan\u00e7 ama\u00e7l\u0131 olarak iktisap edilmesinin de \u00f6nemi yoktur. Yine hisse senedinin yurt d\u0131\u015f\u0131nda bir \u015firket taraf\u0131ndan ihra\u00e7 edilmesinin de \u00f6nemi yoktur. Yine hisse senedinin yurt d\u0131\u015f\u0131nda bir \u015firket taraf\u0131ndan ihra\u00e7 edilmesinin veya yurt d\u0131\u015f\u0131ndaki bir borsadan temin edilmesinin de\u011ferleme a\u00e7\u0131s\u0131ndan bir fark\u0131 bulunmamaktad\u0131r.<\/span><\/p>

Ayr\u0131ca, sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re \u2018sermaye piyasas\u0131 ara\u00e7lar\u0131, gayrimenkul, alt\u0131n ve di\u011fer k\u0131ymetli madenler\u2019 portf\u00f6ylerini i\u015fletmek amac\u0131yla anonim \u015firket \u015feklinde kurulan yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n, ihra\u00e7 ettikleri belgeler hisse senedi niteli\u011finde olaca\u011f\u0131ndan al\u0131\u015f bedeli ile de\u011ferlemeye tabi tutulurlar.<\/span><\/p>

Hisse senetlerinin de\u011ferlemesi s\u0131ras\u0131nda bu menkul k\u0131ymetlerin ediniminde y\u00fcklenilen finansman giderleri ile kur farklar\u0131n\u0131n al\u0131\u015f bedeline eklenmesi gereklili\u011fi bulunmamaktad\u0131r. Konu ile ilgili olarak Dan\u0131\u015ftay ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n g\u00f6r\u00fc\u015f\u00fc, s\u00f6z konusu \u00f6demelerin do\u011frudan gider yaz\u0131lmas\u0131 y\u00f6n\u00fcndedir.<\/span><\/p>

Hisse senetleri al\u0131\u015f bedeliyle de\u011ferlendi\u011fi i\u00e7in Borsa \u0130stanbul\u2019da (B\u0130ST) i\u015flem g\u00f6ren hisse senetlerinde, hisse senedinin de\u011ferleme g\u00fcn\u00fcndeki borsa de\u011ferinin bu senedin sat\u0131n al\u0131nd\u0131\u011f\u0131 g\u00fcndeki al\u0131\u015f de\u011ferine g\u00f6re y\u00fcksek veya d\u00fc\u015f\u00fck olmas\u0131n\u0131n vergi mevzuat\u0131 y\u00f6n\u00fcnden \u00f6nemi yoktur. Ba\u015fka bir deyi\u015fle borsada i\u015flem g\u00f6ren hisse senedinin de\u011ferleme g\u00fcn\u00fcndeki de\u011ferinin al\u0131\u015f bedelinden d\u00fc\u015f\u00fck veya y\u00fcksek olmas\u0131 durumunda vergisel a\u00e7\u0131dan herhangi bir i\u015flem yap\u0131lmayacakt\u0131r. Hisse senetleri i\u00e7in Ticaret Kanunu veya Muhasebe Standartlar\u0131 a\u00e7\u0131s\u0131ndan de\u011fer art\u0131\u015f\u0131; dolay\u0131s\u0131yla bir gelir tahakkuku veya de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lacak olunmas\u0131 durumunda bu kar\u015f\u0131l\u0131k veya gelir tahakkuku vergi matrah\u0131yla ili\u015fkilendirilmeyecektir. Ba\u015fka bir anlat\u0131mla da; muhasebe standartlar\u0131 y\u00f6n\u00fcnden al\u0131m sat\u0131m ama\u00e7l\u0131 hisse senetleri d\u00f6nem sonlar\u0131 itibar\u0131yla borsa fiyatlar\u0131 ile de\u011ferlenmi\u015f ise vergi hukuku a\u00e7\u0131s\u0131ndan bu de\u011ferleme fark\u0131 kurumlar vergisi beyannamesinin haz\u0131rlanmas\u0131 s\u0131ras\u0131nda duruma g\u00f6re \u2018ilave\u2019 veya \u2018di\u011fer indirim\u2019 olarak dikkate al\u0131nmak durumundad\u0131r. Bankalar\u0131n solo bilan\u00e7olar\u0131nda al\u0131\u015f bedeli ile kay\u0131tl\u0131 olan i\u015ftirak hisselerinin UMS-27 muhasebe standard\u0131na uygun olarak \u2018\u00f6zkaynak y\u00f6ntemi\u2019 ile de\u011ferlendirilmesi imkan\u0131 mevcuttur. \u00d6te yandan, TFRS 9 muhasebe standard\u0131 gere\u011fi 1 Ocak 2018 tarihinden itibaren ba\u011fl\u0131 ortakl\u0131k ve i\u015ftiraklerin ger\u00e7e\u011fe uygun de\u011ferleri ile takibi esas al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p> \t\t\t\t","slug":"hisse-senetlerinin-degerlemesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Hisse senetlerinin de\u011ferlemesi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1050,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":30713,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":30614,"locale":"tr","category_id":73,"title":"Hisse senetlerinin de\u011ferlemesi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Hisse senetleri; anonim \u015firketler, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler ile kanunla kurulan iktisadi te\u015fekk\u00fcller taraf\u0131ndan ihra\u00e7 edilen ortakl\u0131ktaki sermaye pay\u0131n\u0131 temsil eden, kanuni \u015fekil \u015fartlar\u0131na uygun olarak d\u00fczenlenen ve sahibine ortakl\u0131k hakk\u0131 sa\u011flayan hukuken k\u0131ymetli evrak h\u00fckm\u00fcnde bir belgedir.<\/span><\/p>

Hisse senetleri (pay senetleri) hamiline veya nama yaz\u0131l\u0131 olur. (6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu Md: 484) Ba\u015fl\u0131calar\u0131 adi ve imtiyazl\u0131 hisse senetleri, bedelli ve bedelsiz hisse senetleri, kurucu ve intifa hisse senetleridir.<\/span><\/p>

Hisse senetleri, \u015firket sermayesinin belirli bir k\u0131sm\u0131n\u0131 temsil eder ve sahibine her t\u00fcrl\u00fc ortakl\u0131k haklar\u0131ndan yararlanma olana\u011f\u0131 sa\u011flar. Bu haklar;<\/span><\/p>

\u015eirket k\u00e2r\u0131ndan pay alma hakk\u0131,<\/span>
\u015eirket y\u00f6netimine kat\u0131lma hakk\u0131,<\/span>
Oy kullanma hakk\u0131,<\/span>
R\u00fc\u00e7han hakk\u0131,<\/span>
Tasfiyeden pay alma hakk\u0131,<\/span>
\u015eirket faaliyetleri hakk\u0131nda bilgi edinme gibi haklard\u0131r.<\/span><\/p>

Banka bilan\u00e7osunda yer alan hisse senetleri, Vergi Usul Kanunu\u2019nun 279. madde h\u00fckm\u00fc gere\u011fi \u2018al\u0131\u015f bedeli\u2019 ile de\u011ferlenir.<\/span><\/p>

Al\u0131\u015f bedeli, iktisadi k\u0131ymetin sat\u0131n al\u0131nmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen veya bor\u00e7lan\u0131lan bedeldir. Maliyet bedelinden fark\u0131, sat\u0131n alma bedeline m\u00fcteferri (bilumum-t\u00fcm giderleri) olarak yap\u0131lan giderleri i\u00e7ermemesidir.<\/span><\/p>

Bu bak\u0131mdan s\u00f6z konusu hisse senedinin halka a\u00e7\u0131k bir anonim \u015firkete veya halka a\u00e7\u0131k olmayan bir anonim \u015firket veya bir eshaml\u0131 (hisseli) komandit \u015firkete ait olmas\u0131n\u0131n bir \u00f6nemi olmad\u0131\u011f\u0131 gibi bir \u015firkete i\u015ftirak gayesiyle veya al\u0131m sat\u0131m yaparak kazan\u00e7 ama\u00e7l\u0131 olarak iktisap edilmesinin de \u00f6nemi yoktur. Yine hisse senedinin yurt d\u0131\u015f\u0131nda bir \u015firket taraf\u0131ndan ihra\u00e7 edilmesinin de \u00f6nemi yoktur. Yine hisse senedinin yurt d\u0131\u015f\u0131nda bir \u015firket taraf\u0131ndan ihra\u00e7 edilmesinin veya yurt d\u0131\u015f\u0131ndaki bir borsadan temin edilmesinin de\u011ferleme a\u00e7\u0131s\u0131ndan bir fark\u0131 bulunmamaktad\u0131r.<\/span><\/p>

Ayr\u0131ca, sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re \u2018sermaye piyasas\u0131 ara\u00e7lar\u0131, gayrimenkul, alt\u0131n ve di\u011fer k\u0131ymetli madenler\u2019 portf\u00f6ylerini i\u015fletmek amac\u0131yla anonim \u015firket \u015feklinde kurulan yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n, ihra\u00e7 ettikleri belgeler hisse senedi niteli\u011finde olaca\u011f\u0131ndan al\u0131\u015f bedeli ile de\u011ferlemeye tabi tutulurlar.<\/span><\/p>

Hisse senetlerinin de\u011ferlemesi s\u0131ras\u0131nda bu menkul k\u0131ymetlerin ediniminde y\u00fcklenilen finansman giderleri ile kur farklar\u0131n\u0131n al\u0131\u015f bedeline eklenmesi gereklili\u011fi bulunmamaktad\u0131r. Konu ile ilgili olarak Dan\u0131\u015ftay ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n g\u00f6r\u00fc\u015f\u00fc, s\u00f6z konusu \u00f6demelerin do\u011frudan gider yaz\u0131lmas\u0131 y\u00f6n\u00fcndedir.<\/span><\/p>

Hisse senetleri al\u0131\u015f bedeliyle de\u011ferlendi\u011fi i\u00e7in Borsa \u0130stanbul\u2019da (B\u0130ST) i\u015flem g\u00f6ren hisse senetlerinde, hisse senedinin de\u011ferleme g\u00fcn\u00fcndeki borsa de\u011ferinin bu senedin sat\u0131n al\u0131nd\u0131\u011f\u0131 g\u00fcndeki al\u0131\u015f de\u011ferine g\u00f6re y\u00fcksek veya d\u00fc\u015f\u00fck olmas\u0131n\u0131n vergi mevzuat\u0131 y\u00f6n\u00fcnden \u00f6nemi yoktur. Ba\u015fka bir deyi\u015fle borsada i\u015flem g\u00f6ren hisse senedinin de\u011ferleme g\u00fcn\u00fcndeki de\u011ferinin al\u0131\u015f bedelinden d\u00fc\u015f\u00fck veya y\u00fcksek olmas\u0131 durumunda vergisel a\u00e7\u0131dan herhangi bir i\u015flem yap\u0131lmayacakt\u0131r. Hisse senetleri i\u00e7in Ticaret Kanunu veya Muhasebe Standartlar\u0131 a\u00e7\u0131s\u0131ndan de\u011fer art\u0131\u015f\u0131; dolay\u0131s\u0131yla bir gelir tahakkuku veya de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lacak olunmas\u0131 durumunda bu kar\u015f\u0131l\u0131k veya gelir tahakkuku vergi matrah\u0131yla ili\u015fkilendirilmeyecektir. Ba\u015fka bir anlat\u0131mla da; muhasebe standartlar\u0131 y\u00f6n\u00fcnden al\u0131m sat\u0131m ama\u00e7l\u0131 hisse senetleri d\u00f6nem sonlar\u0131 itibar\u0131yla borsa fiyatlar\u0131 ile de\u011ferlenmi\u015f ise vergi hukuku a\u00e7\u0131s\u0131ndan bu de\u011ferleme fark\u0131 kurumlar vergisi beyannamesinin haz\u0131rlanmas\u0131 s\u0131ras\u0131nda duruma g\u00f6re \u2018ilave\u2019 veya \u2018di\u011fer indirim\u2019 olarak dikkate al\u0131nmak durumundad\u0131r. Bankalar\u0131n solo bilan\u00e7olar\u0131nda al\u0131\u015f bedeli ile kay\u0131tl\u0131 olan i\u015ftirak hisselerinin UMS-27 muhasebe standard\u0131na uygun olarak \u2018\u00f6zkaynak y\u00f6ntemi\u2019 ile de\u011ferlendirilmesi imkan\u0131 mevcuttur. \u00d6te yandan, TFRS 9 muhasebe standard\u0131 gere\u011fi 1 Ocak 2018 tarihinden itibaren ba\u011fl\u0131 ortakl\u0131k ve i\u015ftiraklerin ger\u00e7e\u011fe uygun de\u011ferleri ile takibi esas al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p> \t\t\t\t","slug":"hisse-senetlerinin-degerlemesi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Hisse senetlerinin de\u011ferlemesi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1050,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}