{"id":14576,"date":"2018-09-19T10:39:09","date_gmt":"2018-09-19T10:39:09","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2018\/09\/19\/6102-sayili-turk-ticaret-kanununun-376nci-maddesinde-ongorulen-sermayenin-kaybi-ve-borca-batik-olma-durumlarina-iliskin-teblig-yayinlandi\/"},"modified":"2022-06-09T12:19:14","modified_gmt":"2022-06-09T12:19:14","slug":"6102-sayili-turk-ticaret-kanununun-376nci-maddesinde-ongorulen-sermayenin-kaybi-ve-borca-batik-olma-durumlarina-iliskin-teblig-yayinlandi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2018\/09\/19\/6102-sayili-turk-ticaret-kanununun-376nci-maddesinde-ongorulen-sermayenin-kaybi-ve-borca-batik-olma-durumlarina-iliskin-teblig-yayinlandi\/","title":{"rendered":"6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun 376’nc\u0131 Maddesinde \u00d6ng\u00f6r\u00fclen Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumlar\u0131na \u0130li\u015fkin Tebli\u011f Yay\u0131nland\u0131."},"content":{"rendered":"

Yeni Geli\u015fme<\/strong><\/p>\n

15 Eyl\u00fcl 2018 tarihli Resmi Gazete’de yay\u0131mlanan, 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376’nci Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f (“Tebli\u011f<\/strong>“) ile sermayenin kayb\u0131 veya borca bat\u0131k olma durumlar\u0131nda uyulacak usul ve esaslar d\u00fczenlenmi\u015ftir.<\/p>\n

Tebli\u011f Ne Getiriyor?<\/strong>
\nSon d\u00f6nemde T\u00fcrk Liras\u0131’nda ya\u015fanan de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc, d\u00f6viz cinsinden borcu olan \u00e7ok say\u0131da \u015firkette sermaye kayb\u0131na veya borca bat\u0131k duruma d\u00fc\u015fmelerine yol a\u00e7m\u0131\u015ft\u0131r. Yap\u0131lan bu d\u00fczenleme ile, Tebli\u011f, \u015firketlerin hen\u00fcz \u00f6denmemi\u015f yabanc\u0131 para cinsi bor\u00e7lar\u0131na ili\u015fkin kur fark\u0131 zararlar\u0131n\u0131n, 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun (“TTK<\/strong>“) 376. maddesi kapsam\u0131nda sermaye kayb\u0131 ve borca bat\u0131k olma durumunun hesaplanmas\u0131nda dikkate al\u0131nmayabilece\u011fini belirtmektedir. S\u00f6z konusu d\u00fczenleme, 01\/01\/2023 tarihine kadar ge\u00e7erli olacakt\u0131r.<\/p>\n

Tebli\u011f ayr\u0131ca, TTK’n\u0131n 376. maddesinde d\u00fczenlenen sermaye kayb\u0131 ve borca bat\u0131k olma durumlar\u0131nda genel kurulun toplanmas\u0131, \u015firket taraf\u0131ndan al\u0131nmas\u0131 gereken tedbirler, bu tedbirlerin al\u0131namamas\u0131 gibi halleri detayl\u0131 olarak d\u00fczenlemekte ve tart\u0131\u015fmal\u0131 olan baz\u0131 hususlar\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmaktad\u0131r.<\/p>\n

    \n
  1. Sermaye kayb\u0131<\/li>\n<\/ol>\n

    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 kurulu, genel kurulu hemen toplant\u0131ya \u00e7a\u011f\u0131r\u0131r. Tebli\u011f ile, g\u00fcndemde yer almasa dahi bu hususun herhangi bir genel kurulda g\u00f6r\u00fc\u015f\u00fclebilece\u011fi a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/p>\n

      \n
    1. Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde:<\/li>\n<\/ol>\n
        \n
      • Y\u00f6netim kurulu, bu genel kurula uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici \u00f6nlemleri sunar.<\/li>\n
      • Y\u00f6netim kurulu, son bilan\u00e7oyu genel kurula sunarak \u015firketin finansal y\u00f6nden bulundu\u011fu durumu b\u00fct\u00fcn a\u00e7\u0131kl\u0131\u011f\u0131yla anlat\u0131r.<\/li>\n
      • Y\u00f6netim kurulu, \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\u015ftiraklerin 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 sunar ve a\u00e7\u0131klar. TTK’nun 376\/1. maddesinden farkl\u0131 olarak Tebli\u011f, bu \u00f6nlemleri \u00f6rnek kabilinden saym\u0131\u015ft\u0131r. Bu nedenle bu \u00f6nlemlerin neler olabilece\u011fi hususu netlik kazanm\u0131\u015ft\u0131r. G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, sermayenin azalt\u0131lmas\u0131 bu \u00f6nlemler aras\u0131nda say\u0131lmam\u0131\u015ft\u0131r, bu durumun \u00f6zellikle mi ama\u00e7land\u0131\u011f\u0131 ya da sadece \u00f6rnekler aras\u0131nda m\u0131 yer almad\u0131\u011f\u0131 \u015fu an i\u00e7in net de\u011fildir.<\/li>\n
      • Genel kurul, sunulan iyile\u015ftirici \u00f6nlemleri aynen veya de\u011fi\u015ftirerek kabul edebilir ya da sunulanlar d\u0131\u015f\u0131nda ba\u015fka bir \u00f6nlemin uygulanmas\u0131na karar verebilir.<\/li>\n<\/ul>\n
          \n
        1. Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde genel kurul:<\/li>\n<\/ol>\n
            \n
          • Sermayenin \u00fc\u00e7te biri ile yetinilmesine ve sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131na,<\/li>\n
          • Sermayenin tamamlanmas\u0131na,<\/li>\n
          • Sermayenin art\u0131r\u0131lmas\u0131na karar verebilir.<\/li>\n<\/ul>\n

            Sermayenin tamamlanmas\u0131na karar verilmesi halinde, sermaye tamamlan\u0131rken, kanuni yedek ak\u00e7elerin yitirilen k\u0131s\u0131mlar\u0131n\u0131n tamamlanmas\u0131na gerek yoktur. Sermayenin tamamlanmas\u0131na karar verilmesi halinde, her ortak zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan tutar\u0131 kapatacak miktarda para vermek zorundad\u0131r. Her ortak, pay\u0131 oran\u0131nda tamamlamaya kat\u0131labilir ve verdi\u011fini geri alamaz. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn, sermaye konulmas\u0131 veya bor\u00e7 verilmesi niteli\u011finde olmay\u0131p kar\u015f\u0131l\u0131ks\u0131z oldu\u011fu hususu TTK’n\u0131n 376. maddesinin gerek\u00e7esinde yer almaktad\u0131r. Bu husus, Tebli\u011f’de tekrar a\u00e7\u0131klanm\u0131\u015ft\u0131r. Tebli\u011f ile netle\u015ftirilen bir di\u011fer konu ise yap\u0131lan bu \u00f6demelerin gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben avans olarak nitelendirilemeyecek oldu\u011fudur. Sermayenin tamamlanmas\u0131na karar verilebilmesi i\u00e7in hem anonim hem de limited \u015firketlerde sermayenin t\u00fcm\u00fcn\u00fc olu\u015fturan pay sahiplerinin veya temsilcilerinin oybirli\u011fiyle karar al\u0131nmas\u0131 gerekmektedir.<\/p>\n

            Son olarak, 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 da 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 \u015fartt\u0131r. Tebli\u011f, bu \u00f6deme \u015fart\u0131 hususunda anonim ve limited \u015firketler aras\u0131nda bir ayr\u0131m yapmad\u0131\u011f\u0131 i\u00e7in, bu y\u00fck\u00fcml\u00fcl\u00fck ile limited \u015firketler bak\u0131m\u0131ndan \u00f6deme ile ilgili \u015fartlar\u0131n a\u011f\u0131rla\u015ft\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Uygulamada kabul g\u00f6rmeyen \u00f6nce sermaye art\u0131r\u0131m\u0131 ve akabinde sermaye azalt\u0131m\u0131n\u0131n da art\u0131k m\u00fcmk\u00fcn olaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Ancak bu \u015fekilde artt\u0131r\u0131lacak sermaye rakam\u0131n\u0131n en az yar\u0131s\u0131n\u0131 kar\u015f\u0131layacak tutar\u0131n tescilden \u00f6nce \u00f6denmesi zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n

              \n
            1. Borca bat\u0131kl\u0131k: Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n tamam\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131<\/li>\n<\/ol>\n

              \u015eirketin aktiflerinin bor\u00e7lar\u0131n\u0131 kar\u015f\u0131layamamas\u0131 hali olan borca bat\u0131k olma durumunun i\u015faretleri y\u0131ll\u0131k ve ara d\u00f6nem finansal tablolardan ortaya \u00e7\u0131kabilir. \u015eirketin borca bat\u0131k durumda bulundu\u011fu \u015f\u00fcphesini uyand\u0131ran i\u015faretler varsa, y\u00f6netim kurulu, 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\u0131kart\u0131r. Y\u00f6netim kurulu, bu ara bil\u00e2n\u00e7o \u00fczerinden aktiflerin \u015firket alacaklar\u0131n\u0131 kar\u015f\u0131lamaya yetmedi\u011fine karar verir ve yukar\u0131da belirtilen tedbirler de al\u0131nmazsa \u015firketin iflas\u0131 i\u00e7in mahkemeye ba\u015fvurur.<\/p>\n

              Tebli\u011f yay\u0131nlanmadan \u00f6nce, \u015firketlerin sermaye kayb\u0131 veya borca bat\u0131k olma durumlar\u0131n\u0131n tespitinde finansal tablolar\u0131n hangi esasa g\u00f6re haz\u0131rlanaca\u011f\u0131 konusunda teredd\u00fctler ya\u015fanabiliyordu. Tebli\u011f’in 13. maddesi ile finansal tablolar\u0131n TTK’nun 88. maddesi kapsam\u0131nda haz\u0131rlanaca\u011f\u0131 belirtilmi\u015f ancak ihtiyari olarak finansal tablolar\u0131n T\u00fcrkiye Muhasebe Standartlar\u0131na g\u00f6re d\u00fczenlenmesi tercih edilmi\u015f ise, bu \u015fekilde haz\u0131rlanan finansal tablolar \u00fczerinden de de\u011ferlendirme yap\u0131labilece\u011fi ifade edilmi\u015ftir. \u0130htiyatl\u0131 davranmak ad\u0131na, s\u00f6z konusu bir durum has\u0131l oldu\u011funda, hangi finansal tablolar\u0131n dikkate al\u0131naca\u011f\u0131 konusunda tekrar bir de\u011ferlendirme yap\u0131lmas\u0131n\u0131 \u00f6neririz.<\/p>\n

              Sonu\u00e7<\/strong><\/p>\n

              Bu Tebli\u011f ile TTK’n\u0131n 376. maddesinde \u00f6ng\u00f6r\u00fclen teknik iflas durumuna ili\u015fkin \u00f6nemli a\u00e7\u0131klamalar yap\u0131lm\u0131\u015f, hen\u00fcz ifa edilmemi\u015f olan d\u00f6viz cinsinden y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin kur fark\u0131 zararlar\u0131n\u0131n belirli bir s\u00fcreyle sermaye kayb\u0131 ve borca bat\u0131k olma durumunun hesaplanmas\u0131nda dikkate al\u0131nmayabilece\u011fi d\u00fczenlenmi\u015ftir. Anonim ve\u00a0limited\u00a0\u015firketler ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler Tebli\u011f’de yer alan gereklilikleri g\u00f6zden ge\u00e7irmeli, izlenmesi gereken usul ve esaslara uygun hareket etmelidir.<\/p>\n","protected":false},"excerpt":{"rendered":"

              Yeni Geli\u015fme 15 Eyl\u00fcl 2018 tarihli Resmi Gazete’de yay\u0131mlanan, 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376’nci Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[103],"class_list":["post-14576","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-corporate-tr"],"acf":[],"yoast_head":"\n6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun 376'nc\u0131 Maddesinde \u00d6ng\u00f6r\u00fclen Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumlar\u0131na \u0130li\u015fkin Tebli\u011f Yay\u0131nland\u0131.<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 15 Eyl\u00fcl 2018 tarihli Resmi Gazete'de yay\u0131mlanan, 6102 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