{"status":true,"post":{"id":21878,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:13:29","created_at":"2020-04-23T21:00:00.000000Z","updated_at":"2022-10-24T11:13:29.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21878,"is_featured":0,"title":"\u015eirketlerde k\u00e2r pay\u0131 ve yedek ak\u00e7e","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<p style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu'nun 507'nci maddesi gere\u011fi \u201cHer pay sahibi, kanun ve esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine g\u00f6re pay sahiplerine da\u011f\u0131t\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015f net d\u00f6nem k\u00e2r\u0131na, pay\u0131 oran\u0131nda kat\u0131lma hakk\u0131na\u201d sahiptir.<\/span><\/p>  <p><span class=\"large\">\u015eirketin sona ermesi halinde her pay sahibi, esas s\u00f6zle\u015fmede sona eren \u015firketin mal varl\u0131\u011f\u0131n\u0131n kullan\u0131lmas\u0131na ili\u015fkin ba\u015fka bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 takdirde tasfiye sonucunda kalan tutara pay\u0131 oran\u0131nda kat\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Esas s\u00f6zle\u015fmede paylar\u0131n baz\u0131 t\u00fcrlerine tan\u0131nan imtiyaz haklar\u0131yla \u00f6zel menfaatler sakl\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa k\u00e2r ve tasfiye pay\u0131, pay sahibinin sermaye pay\u0131 i\u00e7in \u015firkete yapt\u0131\u011f\u0131 \u00f6demelerle orant\u0131l\u0131 olarak hesaplan\u0131r. Y\u0131ll\u0131k k\u00e2r, y\u0131ll\u0131k bilan\u00e7oya g\u00f6re belirlenir.<\/span><\/p>  <p><span class=\"large\">Mevcut mevzuat gere\u011fi sermaye i\u00e7in faiz hesaplanmaz ve \u00f6denmez. (TTK md: 509)<\/span><br><span class=\"large\"> K\u00e2r pay\u0131 ancak net d\u00f6nem k\u00e2r\u0131ndan ve serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131labilir.<\/span><\/p>  <p><span class=\"large\">K\u00e2r pay\u0131 avans\u0131, Sermaye Piyasas\u0131 Kanunu'na tabi olmayan \u015firketlerde G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n bir tebli\u011fi ile d\u00fczenlenir.<\/span><\/p>  <p><span class=\"large\">\u0130\u015fletmenin tam bir \u015fekilde faaliyete ba\u015flamas\u0131na kadar ge\u00e7ecek haz\u0131rl\u0131k d\u00f6nemi i\u00e7in pay sahiplerine, T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uygun olmak ko\u015fuluyla \u00f6zellikli varl\u0131k niteli\u011findeki yat\u0131r\u0131mlar\u0131n maliyetine y\u00fcklenmek \u00fczere belirli<\/span><span class=\"large\">bir faiz \u00f6denmesi esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclebilir ve bu d\u00f6nemde s\u0131n\u0131rl\u0131 olmak \u00fczere faiz \u00f6demelerinin en ge\u00e7 ne zamana kadar s\u00fcrece\u011fi belirtilir.<\/span><\/p>  <p><span class=\"large\">\u0130\u015fletme yeni paylar \u00e7\u0131kararak geni\u015fletilecek olursa, sermayenin art\u0131r\u0131lmas\u0131na dair olan kararda, yeni pay sahiplerine, \u00f6zellikli varl\u0131k niteli\u011findeki yat\u0131r\u0131mlar\u0131n<\/span><br><span class=\"large\"> maliyetine y\u00fcklenmek \u00fczere, belirli bir s\u00fcreyle en ge\u00e7 yeni yat\u0131r\u0131m\u0131n i\u015fletmeye al\u0131nd\u0131\u011f\u0131 g\u00fcne kadar faiz \u00f6denmesi kabul olunabilir.<\/span><\/p>  <p><span class=\"large\">Y\u00f6netim kurulu \u00fcyelerine kazan\u00e7 paylar\u0131, sadece net k\u00e2rdan ve ancak kanuni yedek i\u00e7in belirli ayr\u0131m yap\u0131ld\u0131ktan ve pay sahiplerine \u00f6denmi\u015f sermayenin y\u00fczde 5\u2019i oran\u0131nda veya esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen daha y\u00fcksek bir oranda k\u00e2r pay\u0131 da\u011f\u0131t\u0131ld\u0131ktan sonra verilebilir.<\/span><\/p>  <p><span class=\"large\">Ancak haks\u0131z yere ve k\u00f6t\u00fc niyetle k\u00e2r pay\u0131 veya haz\u0131rl\u0131k d\u00f6nemi faizi alan pay sahipleri, bunlar\u0131 geri vermekle y\u00fck\u00fcml\u00fcd\u00fcr. Y\u00f6netim kurulu \u00fcyelerinin kazan\u00e7 paylar\u0131<\/span><span class=\"large\">hakk\u0131nda da ayn\u0131 h\u00fck\u00fcm uygulan\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin geri alma hakk\u0131, paran\u0131n al\u0131nd\u0131\u011f\u0131 tarihten itibaren 5 y\u0131l ge\u00e7mekle zamana\u015f\u0131m\u0131na u\u011frar.<\/span><\/p>  <p><span class=\"large\">Esas s\u00f6zle\u015fmede \u015firketin y\u00f6neticileri, \u00e7al\u0131\u015fanlar\u0131 ve i\u015f\u00e7ileri i\u00e7in yard\u0131m kurulu\u015flar\u0131 kurulmas\u0131 veya bunlar\u0131n s\u00fcrd\u00fcr\u00fclebilmesi amac\u0131yla veya bu amac\u0131 ta\u015f\u0131yan kamu t\u00fczel<\/span><span class=\"large\">ki\u015filerine verilmek \u00fczere yedek ak\u00e7e ayr\u0131labilir.<\/span><\/p>  <p><span class=\"large\">Yard\u0131m amac\u0131na \u00f6zg\u00fclenen yedek ak\u00e7elerin ve di\u011fer mallar\u0131n \u015firketten ayr\u0131lmas\u0131 suretiyle bir vak\u0131f veya kooperatif kurulmas\u0131 zorunludur. Vak\u0131f senedinde vak\u0131f malvarl\u0131\u011f\u0131n\u0131n \u015firkete kar\u015f\u0131 bir alacaktan ibaret olaca\u011f\u0131 da \u00f6ng\u00f6r\u00fclebilir.<\/span><\/p>  <p><span class=\"large\">\u015eirketin bu amaca \u00f6zg\u00fcledi\u011fi yedek ak\u00e7eden ba\u015fka y\u00f6neticilerden, \u00e7al\u0131\u015fanlardan ve i\u015f\u00e7ilerden aidat al\u0131nm\u0131\u015fsa i\u015f ili\u015fkisinin sonunda vak\u0131f senedine g\u00f6re yap\u0131lan ayr\u0131mdan yararlanmad\u0131klar\u0131 takdirde \u00e7al\u0131\u015fanlara ve i\u015f\u00e7ilere hi\u00e7 de\u011filse \u00f6dedikleri tutarlar \u00f6deme tarihinden itibaren kanuni faiziyle birlikte geri verilir.<\/span><\/p>  <p><span class=\"large\">Kanuni ve esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen iste\u011fe ba\u011fl\u0131 yedek ak\u00e7eler ayr\u0131lmad\u0131k\u00e7a pay sahiplerine da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131 belirlenemez.<\/span><\/p>  <p><span class=\"large\">Genel Kurul;<\/span><\/p>  <p><span class=\"large\"> * Aktiflerin yeniden sa\u011flanabilmesi i\u00e7in gerekliyse,<\/span><\/p>  <p><span class=\"large\">* B\u00fct\u00fcn pay sahiplerinin menfaatleri dikkate al\u0131nd\u0131\u011f\u0131nda, \u015firketin s\u00fcrekli geli\u015fimi ve olabildi\u011fince kararl\u0131 k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 y\u00f6n\u00fcnden hakl\u0131 g\u00f6r\u00fcl\u00fcyorsa, kanunda ve esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclenlerden ba\u015fka yedek ayr\u0131lmas\u0131na da karar verilebilir.<\/span><\/p>  <p><span class=\"large\">* Esas s\u00f6zle\u015fmede h\u00fck\u00fcm bulunmasa bile genel kurul, \u015firketin i\u015f\u00e7ileri i\u00e7in yard\u0131m sand\u0131klar\u0131 ve di\u011fer yard\u0131m \u00f6rg\u00fctleri kurulmas\u0131 veya bunlar\u0131n s\u00fcrd\u00fcr\u00fclebilmesi amac\u0131yla veya di\u011fer yard\u0131m ve hay\u0131r ama\u00e7lar\u0131na hizmet etmek \u00fczere bilan\u00e7o k\u00e2r\u0131ndan yedek ak\u00e7e ay\u0131rabilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-kar-payi-ve-yedek-akce","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde k\u00e2r pay\u0131 ve yedek ak\u00e7e","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":105,"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":21977,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21878,"locale":"tr","category_id":73,"title":"\u015eirketlerde k\u00e2r pay\u0131 ve yedek ak\u00e7e","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<p style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu'nun 507'nci maddesi gere\u011fi \u201cHer pay sahibi, kanun ve esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine g\u00f6re pay sahiplerine da\u011f\u0131t\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015f net d\u00f6nem k\u00e2r\u0131na, pay\u0131 oran\u0131nda kat\u0131lma hakk\u0131na\u201d sahiptir.<\/span><\/p>  <p><span class=\"large\">\u015eirketin sona ermesi halinde her pay sahibi, esas s\u00f6zle\u015fmede sona eren \u015firketin mal varl\u0131\u011f\u0131n\u0131n kullan\u0131lmas\u0131na ili\u015fkin ba\u015fka bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 takdirde tasfiye sonucunda kalan tutara pay\u0131 oran\u0131nda kat\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Esas s\u00f6zle\u015fmede paylar\u0131n baz\u0131 t\u00fcrlerine tan\u0131nan imtiyaz haklar\u0131yla \u00f6zel menfaatler sakl\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa k\u00e2r ve tasfiye pay\u0131, pay sahibinin sermaye pay\u0131 i\u00e7in \u015firkete yapt\u0131\u011f\u0131 \u00f6demelerle orant\u0131l\u0131 olarak hesaplan\u0131r. Y\u0131ll\u0131k k\u00e2r, y\u0131ll\u0131k bilan\u00e7oya g\u00f6re belirlenir.<\/span><\/p>  <p><span class=\"large\">Mevcut mevzuat gere\u011fi sermaye i\u00e7in faiz hesaplanmaz ve \u00f6denmez. (TTK md: 509)<\/span><br><span class=\"large\"> K\u00e2r pay\u0131 ancak net d\u00f6nem k\u00e2r\u0131ndan ve serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131labilir.<\/span><\/p>  <p><span class=\"large\">K\u00e2r pay\u0131 avans\u0131, Sermaye Piyasas\u0131 Kanunu'na tabi olmayan \u015firketlerde G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n bir tebli\u011fi ile d\u00fczenlenir.<\/span><\/p>  <p><span class=\"large\">\u0130\u015fletmenin tam bir \u015fekilde faaliyete ba\u015flamas\u0131na kadar ge\u00e7ecek haz\u0131rl\u0131k d\u00f6nemi i\u00e7in pay sahiplerine, T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uygun olmak ko\u015fuluyla \u00f6zellikli varl\u0131k niteli\u011findeki yat\u0131r\u0131mlar\u0131n maliyetine y\u00fcklenmek \u00fczere belirli<\/span><span class=\"large\">bir faiz \u00f6denmesi esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclebilir ve bu d\u00f6nemde s\u0131n\u0131rl\u0131 olmak \u00fczere faiz \u00f6demelerinin en ge\u00e7 ne zamana kadar s\u00fcrece\u011fi belirtilir.<\/span><\/p>  <p><span class=\"large\">\u0130\u015fletme yeni paylar \u00e7\u0131kararak geni\u015fletilecek olursa, sermayenin art\u0131r\u0131lmas\u0131na dair olan kararda, yeni pay sahiplerine, \u00f6zellikli varl\u0131k niteli\u011findeki yat\u0131r\u0131mlar\u0131n<\/span><br><span class=\"large\"> maliyetine y\u00fcklenmek \u00fczere, belirli bir s\u00fcreyle en ge\u00e7 yeni yat\u0131r\u0131m\u0131n i\u015fletmeye al\u0131nd\u0131\u011f\u0131 g\u00fcne kadar faiz \u00f6denmesi kabul olunabilir.<\/span><\/p>  <p><span class=\"large\">Y\u00f6netim kurulu \u00fcyelerine kazan\u00e7 paylar\u0131, sadece net k\u00e2rdan ve ancak kanuni yedek i\u00e7in belirli ayr\u0131m yap\u0131ld\u0131ktan ve pay sahiplerine \u00f6denmi\u015f sermayenin y\u00fczde 5\u2019i oran\u0131nda veya esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen daha y\u00fcksek bir oranda k\u00e2r pay\u0131 da\u011f\u0131t\u0131ld\u0131ktan sonra verilebilir.<\/span><\/p>  <p><span class=\"large\">Ancak haks\u0131z yere ve k\u00f6t\u00fc niyetle k\u00e2r pay\u0131 veya haz\u0131rl\u0131k d\u00f6nemi faizi alan pay sahipleri, bunlar\u0131 geri vermekle y\u00fck\u00fcml\u00fcd\u00fcr. Y\u00f6netim kurulu \u00fcyelerinin kazan\u00e7 paylar\u0131<\/span><span class=\"large\">hakk\u0131nda da ayn\u0131 h\u00fck\u00fcm uygulan\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin geri alma hakk\u0131, paran\u0131n al\u0131nd\u0131\u011f\u0131 tarihten itibaren 5 y\u0131l ge\u00e7mekle zamana\u015f\u0131m\u0131na u\u011frar.<\/span><\/p>  <p><span class=\"large\">Esas s\u00f6zle\u015fmede \u015firketin y\u00f6neticileri, \u00e7al\u0131\u015fanlar\u0131 ve i\u015f\u00e7ileri i\u00e7in yard\u0131m kurulu\u015flar\u0131 kurulmas\u0131 veya bunlar\u0131n s\u00fcrd\u00fcr\u00fclebilmesi amac\u0131yla veya bu amac\u0131 ta\u015f\u0131yan kamu t\u00fczel<\/span><span class=\"large\">ki\u015filerine verilmek \u00fczere yedek ak\u00e7e ayr\u0131labilir.<\/span><\/p>  <p><span class=\"large\">Yard\u0131m amac\u0131na \u00f6zg\u00fclenen yedek ak\u00e7elerin ve di\u011fer mallar\u0131n \u015firketten ayr\u0131lmas\u0131 suretiyle bir vak\u0131f veya kooperatif kurulmas\u0131 zorunludur. Vak\u0131f senedinde vak\u0131f malvarl\u0131\u011f\u0131n\u0131n \u015firkete kar\u015f\u0131 bir alacaktan ibaret olaca\u011f\u0131 da \u00f6ng\u00f6r\u00fclebilir.<\/span><\/p>  <p><span class=\"large\">\u015eirketin bu amaca \u00f6zg\u00fcledi\u011fi yedek ak\u00e7eden ba\u015fka y\u00f6neticilerden, \u00e7al\u0131\u015fanlardan ve i\u015f\u00e7ilerden aidat al\u0131nm\u0131\u015fsa i\u015f ili\u015fkisinin sonunda vak\u0131f senedine g\u00f6re yap\u0131lan ayr\u0131mdan yararlanmad\u0131klar\u0131 takdirde \u00e7al\u0131\u015fanlara ve i\u015f\u00e7ilere hi\u00e7 de\u011filse \u00f6dedikleri tutarlar \u00f6deme tarihinden itibaren kanuni faiziyle birlikte geri verilir.<\/span><\/p>  <p><span class=\"large\">Kanuni ve esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen iste\u011fe ba\u011fl\u0131 yedek ak\u00e7eler ayr\u0131lmad\u0131k\u00e7a pay sahiplerine da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131 belirlenemez.<\/span><\/p>  <p><span class=\"large\">Genel Kurul;<\/span><\/p>  <p><span class=\"large\"> * Aktiflerin yeniden sa\u011flanabilmesi i\u00e7in gerekliyse,<\/span><\/p>  <p><span class=\"large\">* B\u00fct\u00fcn pay sahiplerinin menfaatleri dikkate al\u0131nd\u0131\u011f\u0131nda, \u015firketin s\u00fcrekli geli\u015fimi ve olabildi\u011fince kararl\u0131 k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 y\u00f6n\u00fcnden hakl\u0131 g\u00f6r\u00fcl\u00fcyorsa, kanunda ve esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclenlerden ba\u015fka yedek ayr\u0131lmas\u0131na da karar verilebilir.<\/span><\/p>  <p><span class=\"large\">* Esas s\u00f6zle\u015fmede h\u00fck\u00fcm bulunmasa bile genel kurul, \u015firketin i\u015f\u00e7ileri i\u00e7in yard\u0131m sand\u0131klar\u0131 ve di\u011fer yard\u0131m \u00f6rg\u00fctleri kurulmas\u0131 veya bunlar\u0131n s\u00fcrd\u00fcr\u00fclebilmesi amac\u0131yla veya di\u011fer yard\u0131m ve hay\u0131r ama\u00e7lar\u0131na hizmet etmek \u00fczere bilan\u00e7o k\u00e2r\u0131ndan yedek ak\u00e7e ay\u0131rabilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-kar-payi-ve-yedek-akce","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":"\u015eirketlerde k\u00e2r pay\u0131 ve yedek ak\u00e7e","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":105,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}