{"status":true,"post":{"id":19009,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:19:27","created_at":"2018-09-23T21:00:00.000000Z","updated_at":"2022-10-24T10:19:27.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19009,"is_featured":0,"title":"\u015eirketlerde sermaye kayb\u0131","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><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesi \u201cSermaye kayb\u0131, borca bat\u0131k olma durumu\u201d ile ilgili d\u00fczenlemeleri i\u00e7ermektedir. <\/span><\/p>  <p><span class=\"large\">Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar hakk\u0131nda tebli\u011f ile \u201csermayenin kayb\u0131 veya borca bat\u0131k olma durumlar\u0131nda uyulacak usul ve esaslar\u201d belirlenmi\u015ftir. (15 Eyl\u00fcl 2018 g\u00fcn ve 30536 say\u0131l\u0131 Resmi Gazete) <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011fin 5\u2019inci maddesi uyar\u0131nca, son y\u0131ll\u0131k bilan\u00e7odan, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131 takdirde y\u00f6netim organ\u0131, genel kurulu hemen toplant\u0131ya \u00e7a\u011f\u0131r\u0131r. Bu a\u015famada genel kuruldan anla\u015f\u0131lmas\u0131 gereken anonim \u015firketlerde pay sahipleri, limited ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketin ortaklar\u0131n\u0131n kat\u0131ld\u0131\u011f\u0131 toplant\u0131d\u0131r. Bu kurulu\u015flarda y\u00f6netim organ\u0131n\u0131 anonim \u015firketlerde y\u00f6netim kurulu, limited \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde y\u00f6netici ve y\u00f6neticileri ifade etmektedir. <\/span><\/p>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde y\u00f6netim organ\u0131, yap\u0131lacak genel kurulda uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici <\/span><br><span class=\"large\"> \u00f6nlemleri sunmak zorundad\u0131r. <\/span><\/p>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 durumlarda farkl\u0131 bir g\u00fcndem ile toplant\u0131ya \u00e7a\u011fr\u0131lm\u0131\u015f olsa dahi bu husus genel kurulda g\u00f6r\u00fc\u015f\u00fcl\u00fcr. <\/span><\/p>  <p><span class=\"large\">Y\u00f6netim organ\u0131, son bilan\u00e7oyu genel kurula sunarak \u015firketin finansal y\u00f6nden bulundu\u011fu durumu b\u00fct\u00fcn a\u00e7\u0131kl\u0131\u011f\u0131yla ve her orta\u011f\u0131n anlayabilece\u011fi \u015fekilde anlatmakla y\u00fck\u00fcml\u00fcd\u00fcr. Bu konuda genel kurula rapor da sunulabilir. <\/span><\/p>  <p><span class=\"large\">Y\u00f6netim organ\u0131, \u015firketin mali durumundaki k\u00f6t\u00fcle\u015fmeyi (bozulmay\u0131) ortadan kald\u0131rmak veya en az\u0131ndan etkilerini hafifletmek amac\u0131yla uygun g\u00f6rd\u00fc\u011f\u00fc sermayenin tamamlanmas\u0131n\u0131, sermaye art\u0131r\u0131m\u0131n\u0131, baz\u0131 \u00fcretim birimlerinin veya b\u00f6l\u00fcmlerinin kapat\u0131lmas\u0131n\u0131 ya da k\u00fc\u00e7\u00fclt\u00fclmesini, i\u015ftiraklerin sat\u0131\u015f\u0131n\u0131, pazarlama sisteminin de\u011fi\u015ftirilmesini ve benzer iyile\u015ftirici \u00f6nlemleri alternatifli ve kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131 olarak genel kurula sunar ve a\u00e7\u0131klar. <\/span><\/p>  <p><span class=\"large\">Genel kurul, sunulan iyile\u015ftirici \u00f6nlemleri aynen kabul edebilece\u011fi gibi de\u011fi\u015ftirerek de kabul edebilir ya da sunulan \u00f6nlemler d\u0131\u015f\u0131nda ba\u015fka bir \u00f6nlemin de uygulanmas\u0131na karar verebilir. <\/span><\/p>  <p><span class=\"large\">Ancak sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde toplant\u0131ya \u00e7a\u011fr\u0131lan genel kurul; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermayenin \u00fc\u00e7te biri ile yetinilmesine ve T\u00fcrk Ticaret Kanunu\u2019nun 473 ve 475\u2019inci maddeleri uyar\u0131nca sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermayenin tamamlanmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermayenin art\u0131r\u0131lmas\u0131na karar verebilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisi zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalan \u015firketin genel kurulu, sermayenin \u00fc\u00e7te biriyle yetinmeye karar vermesi halinde s\u00f6z konusu azalma T\u00fcrk Ticaret Kanunu\u2019nun 473 ve 475\u2019inci maddelerine g\u00f6re yap\u0131labilir. Bu durumda yap\u0131lacak sermaye azalt\u0131m\u0131nda y\u00f6netim organ\u0131, alacakl\u0131lar\u0131 \u00e7a\u011f\u0131rmaktan ve bunlar\u0131n haklar\u0131n\u0131n \u00f6denmesinden veya teminat alt\u0131na al\u0131nmas\u0131ndan vazge\u00e7ebilir. <\/span><br><span class=\"large\"> Sermayenin tamamlanmas\u0131, bilan\u00e7o a\u00e7\u0131klar\u0131n\u0131n ortaklar\u0131n tamam\u0131 veya baz\u0131 ortaklar taraf\u0131ndan kapat\u0131lmas\u0131d\u0131r. Kanuni yedek ak\u00e7elerin yitirilen k\u0131s\u0131mlar\u0131n\u0131n tamamlanmas\u0131na gerek yoktur. Sermayenin tamamlanmas\u0131na karar verilmesi halinde her ortak zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalan tutar\u0131 kapatacak miktarda paray\u0131 vermekle y\u00fck\u00fcml\u00fc olur. <\/span><\/p>  <p><span class=\"large\">Her ortak, pay\u0131 oran\u0131nda tamamlamaya kat\u0131labilir. Ancak verdi\u011fi miktar\u0131 geri alamaz. Bu y\u00fck\u00fcml\u00fcl\u00fck, sermaye konulmas\u0131 ve bor\u00e7 verilmesi niteli\u011finde olmay\u0131p kar\u015f\u0131l\u0131ks\u0131zd\u0131r. Ayr\u0131ca yap\u0131lan \u00f6demeler, gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans niteli\u011finde de de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Sermayenin tamamlanamamas\u0131, baz\u0131 ortaklar\u0131n kendi istekleriyle tamamlama yapmas\u0131na engel te\u015fkil etmemektedir. <\/span><br><span class=\"large\"> Di\u011fer yandan bilan\u00e7o zararlar\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in getirilen y\u00fck\u00fcml\u00fcl\u00fckler uyar\u0131nca yap\u0131lan \u00f6demeler \u00f6z kaynaklar i\u00e7erisinde sermaye tamamlama fonu hesab\u0131nda toplanarak izlenecektir. <\/span><\/p>  <p><span class=\"large\">Sermayenin zarar sonucu ortaya \u00e7\u0131kan kadar azalt\u0131lmas\u0131 ile birlikte e\u015f zamanl\u0131 olarak istenilen tutarda art\u0131r\u0131ma karar verilebilir. Sermayenin azalt\u0131lmas\u0131 i\u015flemi ile birlikte e\u015f zamanl\u0131 sermaye art\u0131r\u0131m\u0131nda art\u0131r\u0131lan sermayenin en az d\u00f6rtte birinin \u00f6denmesi zorunludur. <\/span><\/p>  <p><span class=\"large\">Sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 yoluna gidilmeden sermaye art\u0131r\u0131m\u0131na karar verilebilir. Bu \u015fekilde yap\u0131lacak sermaye art\u0131r\u0131m\u0131nda en az yar\u0131s\u0131n\u0131 kar\u015f\u0131layacak tutar\u0131n tescil i\u015fleminden \u00f6nce \u00f6denmesi zorunludur. <\/span><\/p>  <p><span class=\"large\">\u015eirketlerde borca bat\u0131k olma durumu ayr\u0131 bir \u00f6zellik arz etmektedir. Sermaye kayb\u0131 veya borca bat\u0131k durumda olan bir \u015firket, kaybolan sermayeyi kar\u015f\u0131layabilecek tutarda serbest\u00e7e tasarruf edilebilen \u00f6zvarl\u0131\u011fa sahip bulunan bir \u015firket ile birle\u015febilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-sermaye-kaybi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde sermaye kayb\u0131","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":202,"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":19108,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19009,"locale":"tr","category_id":73,"title":"\u015eirketlerde sermaye kayb\u0131","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><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesi \u201cSermaye kayb\u0131, borca bat\u0131k olma durumu\u201d ile ilgili d\u00fczenlemeleri i\u00e7ermektedir. <\/span><\/p>  <p><span class=\"large\">Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar hakk\u0131nda tebli\u011f ile \u201csermayenin kayb\u0131 veya borca bat\u0131k olma durumlar\u0131nda uyulacak usul ve esaslar\u201d belirlenmi\u015ftir. (15 Eyl\u00fcl 2018 g\u00fcn ve 30536 say\u0131l\u0131 Resmi Gazete) <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tebli\u011fin 5\u2019inci maddesi uyar\u0131nca, son y\u0131ll\u0131k bilan\u00e7odan, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131 takdirde y\u00f6netim organ\u0131, genel kurulu hemen toplant\u0131ya \u00e7a\u011f\u0131r\u0131r. Bu a\u015famada genel kuruldan anla\u015f\u0131lmas\u0131 gereken anonim \u015firketlerde pay sahipleri, limited ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketin ortaklar\u0131n\u0131n kat\u0131ld\u0131\u011f\u0131 toplant\u0131d\u0131r. Bu kurulu\u015flarda y\u00f6netim organ\u0131n\u0131 anonim \u015firketlerde y\u00f6netim kurulu, limited \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde y\u00f6netici ve y\u00f6neticileri ifade etmektedir. <\/span><\/p>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde y\u00f6netim organ\u0131, yap\u0131lacak genel kurulda uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici <\/span><br><span class=\"large\"> \u00f6nlemleri sunmak zorundad\u0131r. <\/span><\/p>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 durumlarda farkl\u0131 bir g\u00fcndem ile toplant\u0131ya \u00e7a\u011fr\u0131lm\u0131\u015f olsa dahi bu husus genel kurulda g\u00f6r\u00fc\u015f\u00fcl\u00fcr. <\/span><\/p>  <p><span class=\"large\">Y\u00f6netim organ\u0131, son bilan\u00e7oyu genel kurula sunarak \u015firketin finansal y\u00f6nden bulundu\u011fu durumu b\u00fct\u00fcn a\u00e7\u0131kl\u0131\u011f\u0131yla ve her orta\u011f\u0131n anlayabilece\u011fi \u015fekilde anlatmakla y\u00fck\u00fcml\u00fcd\u00fcr. Bu konuda genel kurula rapor da sunulabilir. <\/span><\/p>  <p><span class=\"large\">Y\u00f6netim organ\u0131, \u015firketin mali durumundaki k\u00f6t\u00fcle\u015fmeyi (bozulmay\u0131) ortadan kald\u0131rmak veya en az\u0131ndan etkilerini hafifletmek amac\u0131yla uygun g\u00f6rd\u00fc\u011f\u00fc sermayenin tamamlanmas\u0131n\u0131, sermaye art\u0131r\u0131m\u0131n\u0131, baz\u0131 \u00fcretim birimlerinin veya b\u00f6l\u00fcmlerinin kapat\u0131lmas\u0131n\u0131 ya da k\u00fc\u00e7\u00fclt\u00fclmesini, i\u015ftiraklerin sat\u0131\u015f\u0131n\u0131, pazarlama sisteminin de\u011fi\u015ftirilmesini ve benzer iyile\u015ftirici \u00f6nlemleri alternatifli ve kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131 olarak genel kurula sunar ve a\u00e7\u0131klar. <\/span><\/p>  <p><span class=\"large\">Genel kurul, sunulan iyile\u015ftirici \u00f6nlemleri aynen kabul edebilece\u011fi gibi de\u011fi\u015ftirerek de kabul edebilir ya da sunulan \u00f6nlemler d\u0131\u015f\u0131nda ba\u015fka bir \u00f6nlemin de uygulanmas\u0131na karar verebilir. <\/span><\/p>  <p><span class=\"large\">Ancak sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde toplant\u0131ya \u00e7a\u011fr\u0131lan genel kurul; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermayenin \u00fc\u00e7te biri ile yetinilmesine ve T\u00fcrk Ticaret Kanunu\u2019nun 473 ve 475\u2019inci maddeleri uyar\u0131nca sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermayenin tamamlanmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermayenin art\u0131r\u0131lmas\u0131na karar verebilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisi zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalan \u015firketin genel kurulu, sermayenin \u00fc\u00e7te biriyle yetinmeye karar vermesi halinde s\u00f6z konusu azalma T\u00fcrk Ticaret Kanunu\u2019nun 473 ve 475\u2019inci maddelerine g\u00f6re yap\u0131labilir. Bu durumda yap\u0131lacak sermaye azalt\u0131m\u0131nda y\u00f6netim organ\u0131, alacakl\u0131lar\u0131 \u00e7a\u011f\u0131rmaktan ve bunlar\u0131n haklar\u0131n\u0131n \u00f6denmesinden veya teminat alt\u0131na al\u0131nmas\u0131ndan vazge\u00e7ebilir. <\/span><br><span class=\"large\"> Sermayenin tamamlanmas\u0131, bilan\u00e7o a\u00e7\u0131klar\u0131n\u0131n ortaklar\u0131n tamam\u0131 veya baz\u0131 ortaklar taraf\u0131ndan kapat\u0131lmas\u0131d\u0131r. Kanuni yedek ak\u00e7elerin yitirilen k\u0131s\u0131mlar\u0131n\u0131n tamamlanmas\u0131na gerek yoktur. Sermayenin tamamlanmas\u0131na karar verilmesi halinde her ortak zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalan tutar\u0131 kapatacak miktarda paray\u0131 vermekle y\u00fck\u00fcml\u00fc olur. <\/span><\/p>  <p><span class=\"large\">Her ortak, pay\u0131 oran\u0131nda tamamlamaya kat\u0131labilir. Ancak verdi\u011fi miktar\u0131 geri alamaz. Bu y\u00fck\u00fcml\u00fcl\u00fck, sermaye konulmas\u0131 ve bor\u00e7 verilmesi niteli\u011finde olmay\u0131p kar\u015f\u0131l\u0131ks\u0131zd\u0131r. Ayr\u0131ca yap\u0131lan \u00f6demeler, gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans niteli\u011finde de de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Sermayenin tamamlanamamas\u0131, baz\u0131 ortaklar\u0131n kendi istekleriyle tamamlama yapmas\u0131na engel te\u015fkil etmemektedir. <\/span><br><span class=\"large\"> Di\u011fer yandan bilan\u00e7o zararlar\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in getirilen y\u00fck\u00fcml\u00fcl\u00fckler uyar\u0131nca yap\u0131lan \u00f6demeler \u00f6z kaynaklar i\u00e7erisinde sermaye tamamlama fonu hesab\u0131nda toplanarak izlenecektir. <\/span><\/p>  <p><span class=\"large\">Sermayenin zarar sonucu ortaya \u00e7\u0131kan kadar azalt\u0131lmas\u0131 ile birlikte e\u015f zamanl\u0131 olarak istenilen tutarda art\u0131r\u0131ma karar verilebilir. Sermayenin azalt\u0131lmas\u0131 i\u015flemi ile birlikte e\u015f zamanl\u0131 sermaye art\u0131r\u0131m\u0131nda art\u0131r\u0131lan sermayenin en az d\u00f6rtte birinin \u00f6denmesi zorunludur. <\/span><\/p>  <p><span class=\"large\">Sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 yoluna gidilmeden sermaye art\u0131r\u0131m\u0131na karar verilebilir. Bu \u015fekilde yap\u0131lacak sermaye art\u0131r\u0131m\u0131nda en az yar\u0131s\u0131n\u0131 kar\u015f\u0131layacak tutar\u0131n tescil i\u015fleminden \u00f6nce \u00f6denmesi zorunludur. <\/span><\/p>  <p><span class=\"large\">\u015eirketlerde borca bat\u0131k olma durumu ayr\u0131 bir \u00f6zellik arz etmektedir. Sermaye kayb\u0131 veya borca bat\u0131k durumda olan bir \u015firket, kaybolan sermayeyi kar\u015f\u0131layabilecek tutarda serbest\u00e7e tasarruf edilebilen \u00f6zvarl\u0131\u011fa sahip bulunan bir \u015firket ile birle\u015febilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-sermaye-kaybi","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 sermaye kayb\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":202,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}