{"status":true,"post":{"id":19215,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:34:01","created_at":"2018-10-22T21:00:00.000000Z","updated_at":"2022-10-24T10:34:01.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19215,"is_featured":0,"title":"\u015eirketlerde sermaye kayb\u0131 ve telafisi","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\">Anonim \u015firketlerde 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 nedeniyle 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. Genel kurulun g\u00fcndem maddeleri aras\u0131nda, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 belirtilir.<\/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 sebebiyle 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\">Di\u011fer yandan;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">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, bu genel kurula uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici \u00f6nlemleri sunar.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">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 anlat\u0131r. Bu ba\u011flamda y\u00f6netim organ\u0131 konuyu a\u00e7\u0131klayan bir raporu da genel kurula sunabilir.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Y\u00f6netim organ\u0131, \u015firketin mali durumundaki k\u00f6t\u00fcle\u015fmeyi ortadan kald\u0131rmak veya en az\u0131ndan etkilerini hafifletmek amac\u0131yla uygun g\u00f6rd\u00fc\u011f\u00fc sermayenin tamamlanmas\u0131, sermaye art\u0131r\u0131m\u0131, baz\u0131 \u00fcretim birimlerinin veya b\u00f6l\u00fcmlerinin kapat\u0131lmas\u0131 ya da k\u00fc\u00e7\u00fclt\u00fclmesi, i\u015ftiraklar\u0131n sat\u0131\u015f\u0131, pazarlama sisteminin de\u011fi\u015ftirilmesi gibi iyile\u015ftirici \u00f6nlemleri alternatifli ve kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak ayn\u0131 genel kurula sunarak a\u00e7\u0131klamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Genel kurul, sunulan iyile\u015ftirici \u00f6nlemleri aynen kabul edebilece\u011fi gibi, s\u00f6z konusu \u00f6nlemleri de\u011fi\u015ftirerek kabul edebilir. Bu ba\u011flamda genel kurul sunulan \u00f6nlemler d\u0131\u015f\u0131nda ba\u015fka \u00f6nlemlerin uygulanmas\u0131na da karar verebilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde, toplant\u0131ya \u00e7a\u011fr\u0131lan genel kurul;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sermayenin \u00fc\u00e7te biri ile yetinilmesine veya sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131na karar verebilir. Ancak sermaye azalt\u0131m\u0131n\u0131n yap\u0131lmas\u0131nda T\u00fcrk Ticaret Kanunu\u2019nun 473 ve 475\u2019nci maddelerinde yer alan ilkelere uygun davran\u0131lmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sermayenin tamamlanmas\u0131na karar verilmesi halinde, bilan\u00e7o a\u00e7\u0131klar\u0131n\u0131n ortaklar\u0131n tamam\u0131 veya baz\u0131 ortaklar taraf\u0131ndan kapat\u0131lmas\u0131 zorunludur. Bu a\u015famada yedek ak\u00e7elerin yitirilen k\u0131s\u0131mlar\u0131n\u0131n tamamlanmas\u0131na gerek yoktur. Ancak b\u00f6yle bir durumda her ortak zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalan tutar\u0131 kapatacak miktarda paray\u0131 vermekle y\u00fck\u00fcml\u00fcd\u00fcr. Bir ba\u015fka anlat\u0131mla \u201cHer ortak, pay\u0131 oran\u0131nda tamamlamaya kat\u0131labilir ve verdi\u011fini geri alamaz.\u201d Bu y\u00fck\u00fcml\u00fcl\u00fck, sermaye konulmas\u0131 veya bor\u00e7 verilmesi niteli\u011finde olmay\u0131p kar\u015f\u0131l\u0131ks\u0131zd\u0131r. Bir ba\u015fka a\u00e7\u0131dan yitirilen sermayenin ortaklar taraf\u0131ndan tamamlanmas\u0131d\u0131r. Ayr\u0131ca yap\u0131lan \u00f6demeler gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans olarak nitelendirilemez. <\/span><\/p>  <p><span class=\"large\">Bilan\u00e7o zararlar\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in getirilen y\u00fck\u00fcml\u00fcl\u00fckler gere\u011fi yap\u0131lan \u00f6demeler \u00f6z kaynaklar i\u00e7erisinde \u201cSermaye Tamamlama Fonu\u201d hesab\u0131nda toplan\u0131r ve takip edilir.<\/span><\/p>  <p><span class=\"large\">Sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 ile birlikte e\u015f zamanl\u0131 olarak istenilen tutarda art\u0131r\u0131m\u0131na 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 sermayenin en az yar\u0131s\u0131n\u0131 kar\u015f\u0131layacak tutar\u0131n tescilden \u00f6nce \u00f6denmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">Borca bat\u0131k olma durumu \u015firketin aktiflerinin bor\u00e7lar\u0131n\u0131 kar\u015f\u0131layamamas\u0131 halidir.<\/span><\/p>  <p><span class=\"large\">Borca bat\u0131k durumda olman\u0131n i\u015faretleri; y\u0131ll\u0131k ve ara d\u00f6nem finansal tablolardan, denetime tabi \u015firketlerde denetim raporlar\u0131ndan, erken te\u015fhis komitesinin raporlar\u0131ndan, y\u00f6netim organ\u0131n\u0131n belirlemelerinden ortaya \u00e7\u0131kabilir.<\/span><\/p>  <p><span class=\"large\">\u015eirketin borca bat\u0131k durumda bulundu\u011fu \u015f\u00fcphesini uyand\u0131ran emareler varsa y\u00f6netim organ\u0131, aktiflerin hem i\u015fletmenin devaml\u0131l\u0131\u011f\u0131 esas\u0131na g\u00f6re hem de muhtemel sat\u0131\u015f fiyatlar\u0131 \u00fczerinden bir ara bilan\u00e7o \u00e7\u0131karmakla y\u00fck\u00fcml\u00fcd\u00fcr. <\/span><\/p>  <p><span class=\"large\">Y\u00f6netim organ\u0131, hem i\u015fletmenin devaml\u0131l\u0131\u011f\u0131 esas\u0131na hem de aktiflerin muhtemel sat\u0131\u015f de\u011ferlerine g\u00f6re belirtilen \u00f6nlemleri almamas\u0131 halinde \u015firketin iflas\u0131 i\u00e7in mahkemeye ba\u015fvurmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>  <p><span class=\"large\">\u015eirketlerin sermaye kayb\u0131 ve borca bat\u0131k durumlar\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 88\u2019nci maddesi uyar\u0131nca haz\u0131rlanacak finansal tablolar esas al\u0131narak belirlenir. Bu ba\u011flamda da finansal tablolar\u0131n d\u00fczenlenmesinde ihtiyari olarak T\u00fcrkiye Muhasebe Standartlar\u0131n\u0131n uygulanmas\u0131n\u0131n tercih edilmesi halinde, bahsi ge\u00e7en durum bu \u015fekilde haz\u0131rlanan finansal tablolar \u00fczerinden de\u011ferlendirilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-sermaye-kaybi-ve-telafisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde sermaye kayb\u0131 ve telafisi","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":102,"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":19314,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19215,"locale":"tr","category_id":73,"title":"\u015eirketlerde sermaye kayb\u0131 ve telafisi","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\">Anonim \u015firketlerde 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 nedeniyle 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. Genel kurulun g\u00fcndem maddeleri aras\u0131nda, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 belirtilir.<\/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 sebebiyle 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\">Di\u011fer yandan;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">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, bu genel kurula uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici \u00f6nlemleri sunar.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">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 anlat\u0131r. Bu ba\u011flamda y\u00f6netim organ\u0131 konuyu a\u00e7\u0131klayan bir raporu da genel kurula sunabilir.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Y\u00f6netim organ\u0131, \u015firketin mali durumundaki k\u00f6t\u00fcle\u015fmeyi ortadan kald\u0131rmak veya en az\u0131ndan etkilerini hafifletmek amac\u0131yla uygun g\u00f6rd\u00fc\u011f\u00fc sermayenin tamamlanmas\u0131, sermaye art\u0131r\u0131m\u0131, baz\u0131 \u00fcretim birimlerinin veya b\u00f6l\u00fcmlerinin kapat\u0131lmas\u0131 ya da k\u00fc\u00e7\u00fclt\u00fclmesi, i\u015ftiraklar\u0131n sat\u0131\u015f\u0131, pazarlama sisteminin de\u011fi\u015ftirilmesi gibi iyile\u015ftirici \u00f6nlemleri alternatifli ve kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak ayn\u0131 genel kurula sunarak a\u00e7\u0131klamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Genel kurul, sunulan iyile\u015ftirici \u00f6nlemleri aynen kabul edebilece\u011fi gibi, s\u00f6z konusu \u00f6nlemleri de\u011fi\u015ftirerek kabul edebilir. Bu ba\u011flamda genel kurul sunulan \u00f6nlemler d\u0131\u015f\u0131nda ba\u015fka \u00f6nlemlerin uygulanmas\u0131na da karar verebilir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde, toplant\u0131ya \u00e7a\u011fr\u0131lan genel kurul;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sermayenin \u00fc\u00e7te biri ile yetinilmesine veya sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131na karar verebilir. Ancak sermaye azalt\u0131m\u0131n\u0131n yap\u0131lmas\u0131nda T\u00fcrk Ticaret Kanunu\u2019nun 473 ve 475\u2019nci maddelerinde yer alan ilkelere uygun davran\u0131lmas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sermayenin tamamlanmas\u0131na karar verilmesi halinde, bilan\u00e7o a\u00e7\u0131klar\u0131n\u0131n ortaklar\u0131n tamam\u0131 veya baz\u0131 ortaklar taraf\u0131ndan kapat\u0131lmas\u0131 zorunludur. Bu a\u015famada yedek ak\u00e7elerin yitirilen k\u0131s\u0131mlar\u0131n\u0131n tamamlanmas\u0131na gerek yoktur. Ancak b\u00f6yle bir durumda her ortak zarar nedeniyle kar\u015f\u0131l\u0131ks\u0131z kalan tutar\u0131 kapatacak miktarda paray\u0131 vermekle y\u00fck\u00fcml\u00fcd\u00fcr. Bir ba\u015fka anlat\u0131mla \u201cHer ortak, pay\u0131 oran\u0131nda tamamlamaya kat\u0131labilir ve verdi\u011fini geri alamaz.\u201d Bu y\u00fck\u00fcml\u00fcl\u00fck, sermaye konulmas\u0131 veya bor\u00e7 verilmesi niteli\u011finde olmay\u0131p kar\u015f\u0131l\u0131ks\u0131zd\u0131r. Bir ba\u015fka a\u00e7\u0131dan yitirilen sermayenin ortaklar taraf\u0131ndan tamamlanmas\u0131d\u0131r. Ayr\u0131ca yap\u0131lan \u00f6demeler gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans olarak nitelendirilemez. <\/span><\/p>  <p><span class=\"large\">Bilan\u00e7o zararlar\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in getirilen y\u00fck\u00fcml\u00fcl\u00fckler gere\u011fi yap\u0131lan \u00f6demeler \u00f6z kaynaklar i\u00e7erisinde \u201cSermaye Tamamlama Fonu\u201d hesab\u0131nda toplan\u0131r ve takip edilir.<\/span><\/p>  <p><span class=\"large\">Sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 ile birlikte e\u015f zamanl\u0131 olarak istenilen tutarda art\u0131r\u0131m\u0131na 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 sermayenin en az yar\u0131s\u0131n\u0131 kar\u015f\u0131layacak tutar\u0131n tescilden \u00f6nce \u00f6denmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">Borca bat\u0131k olma durumu \u015firketin aktiflerinin bor\u00e7lar\u0131n\u0131 kar\u015f\u0131layamamas\u0131 halidir.<\/span><\/p>  <p><span class=\"large\">Borca bat\u0131k durumda olman\u0131n i\u015faretleri; y\u0131ll\u0131k ve ara d\u00f6nem finansal tablolardan, denetime tabi \u015firketlerde denetim raporlar\u0131ndan, erken te\u015fhis komitesinin raporlar\u0131ndan, y\u00f6netim organ\u0131n\u0131n belirlemelerinden ortaya \u00e7\u0131kabilir.<\/span><\/p>  <p><span class=\"large\">\u015eirketin borca bat\u0131k durumda bulundu\u011fu \u015f\u00fcphesini uyand\u0131ran emareler varsa y\u00f6netim organ\u0131, aktiflerin hem i\u015fletmenin devaml\u0131l\u0131\u011f\u0131 esas\u0131na g\u00f6re hem de muhtemel sat\u0131\u015f fiyatlar\u0131 \u00fczerinden bir ara bilan\u00e7o \u00e7\u0131karmakla y\u00fck\u00fcml\u00fcd\u00fcr. <\/span><\/p>  <p><span class=\"large\">Y\u00f6netim organ\u0131, hem i\u015fletmenin devaml\u0131l\u0131\u011f\u0131 esas\u0131na hem de aktiflerin muhtemel sat\u0131\u015f de\u011ferlerine g\u00f6re belirtilen \u00f6nlemleri almamas\u0131 halinde \u015firketin iflas\u0131 i\u00e7in mahkemeye ba\u015fvurmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>  <p><span class=\"large\">\u015eirketlerin sermaye kayb\u0131 ve borca bat\u0131k durumlar\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 88\u2019nci maddesi uyar\u0131nca haz\u0131rlanacak finansal tablolar esas al\u0131narak belirlenir. Bu ba\u011flamda da finansal tablolar\u0131n d\u00fczenlenmesinde ihtiyari olarak T\u00fcrkiye Muhasebe Standartlar\u0131n\u0131n uygulanmas\u0131n\u0131n tercih edilmesi halinde, bahsi ge\u00e7en durum bu \u015fekilde haz\u0131rlanan finansal tablolar \u00fczerinden de\u011ferlendirilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-sermaye-kaybi-ve-telafisi","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 ve telafisi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":102,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}