{"id":18300,"date":"2020-12-29T08:45:51","date_gmt":"2020-12-29T08:45:51","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=18300"},"modified":"2022-06-09T13:15:36","modified_gmt":"2022-06-09T13:15:36","slug":"sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/12\/29\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik\/","title":{"rendered":"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>6102 Say\u0131l\u0131 T\u00fcrk\u00a0Ticaret\u00a0Kanununun 376&#8217;nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (\u201c<strong>Tebli\u011f<\/strong>\u201d), 26.12.2020 tarihli ve 31346 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>Tebli\u011f ile uygulamada ortaya \u00e7\u0131kan teredd\u00fctlerin giderilmesi amac\u0131yla hesaplamalar hakk\u0131nda ilave d\u00fczenlemeler y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f olup sermaye kayb\u0131 ya\u015fayan veya borca bat\u0131k durumda olan \u015firketlerin bu s\u00fcre\u00e7te daha az kaynak ile faaliyetlerini y\u00fcr\u00fctmelerinin \u00f6n\u00fc a\u00e7\u0131lm\u0131\u015ft\u0131r. 15.09.2018 tarihinden beri y\u00fcr\u00fcrl\u00fckte olan mevcut uygulaman\u0131n kapsam\u0131 geni\u015fletilmi\u015ftir. Bu anlay\u0131\u015fla, sermaye kayb\u0131 ve borca bat\u0131k olma durumuna ili\u015fkin hesaplamalarda 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler,\u00a0amortismanlar\u00a0ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131n\u0131n da kur fark\u0131 zararlar\u0131na ek olarak dikkate al\u0131nmayabilece\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n<p><strong>De\u011fi\u015fiklik ne getiriyor?<\/strong><\/p>\n<ul>\n<li><strong>Kur fark\u0131 zararlar\u0131na ek olarak 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler,\u00a0amortismanlar\u00a0ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131 da sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda dikkate al\u0131nmayabilecektir. <\/strong><\/li>\n<\/ul>\n<p>De\u011fi\u015fiklik \u00f6ncesinde sadece hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zararlar\u0131n\u0131n 01.01.2023 tarihine kadar sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda dikkate al\u0131nmayabilece\u011fi d\u00fczenlenmekteydi. Tebli\u011f ile 2018 d\u00f6nemi \u00f6ncesi kur fark\u0131 zararlar\u0131n\u0131n kapsama dahil edilip edilmeyece\u011fine ili\u015fkin teredd\u00fct ortadan kald\u0131r\u0131larak kur fark\u0131 zararlar\u0131n\u0131n <em>tamam\u0131n\u0131n<\/em> bu kapsamda de\u011ferlendirilece\u011fi netle\u015ftirilmi\u015ftir.<\/p>\n<p>Tebli\u011f ile \u015firketlerin salg\u0131n d\u00f6neminde kar\u015f\u0131la\u015ft\u0131klar\u0131 problemler g\u00f6z \u00f6n\u00fcnde bulundurularak kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131n\u0131n yan\u0131 s\u0131ra 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden (i) kiralamalardan kaynaklanan giderler, (ii) amortismanlar ve (iii) personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131n\u0131n da 01.01.2023 tarihine kadar yap\u0131lacak olan sermaye kayb\u0131 veya borca bat\u0131k olma hesaplamalar\u0131nda dikkate al\u0131nmamas\u0131 imk\u00e2n\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>Tebli\u011f\u2019de ayr\u0131ca, yukar\u0131daki tutarlar\u0131n belirlenmesinde m\u00fckerrerlik olu\u015fmayacak \u015fekilde hesaplama yap\u0131laca\u011f\u0131 ve yap\u0131lacak hesaplamalara ili\u015fkin olarak haz\u0131rlanan finansal tablolarda herhangi bir kayda yer verilmeyerek, durumun bilgi mahiyetinde dipnotlarda g\u00f6sterilece\u011fi belirtilmektedir.<\/p>\n<ul>\n<li><strong>Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 durumlar\u0131n\u0131n \u201c<\/strong><em><strong>zarar<\/strong><\/em><strong>\u201d dikkate al\u0131narak tespit edilece\u011fi vurgulanm\u0131\u015f; sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n veya en az \u00fc\u00e7te ikisinin kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 kavramlar\u0131 netle\u015ftirilmi\u015ftir. <\/strong><\/li>\n<\/ul>\n<p>Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131; <em>zarar\u0131n<\/em>, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n (i) yar\u0131s\u0131na e\u015fit veya (ii) yar\u0131s\u0131ndan \u00e7ok ve \u00fc\u00e7te ikisinden az olmas\u0131 durumlar\u0131nda ger\u00e7ekle\u015fmi\u015f olacakt\u0131r.<\/p>\n<p>Bu anlay\u0131\u015fa paralel olarak sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 ise <em>zarar\u0131n<\/em>, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n (i) \u00fc\u00e7te ikisine e\u015fit veya (ii) bu tutardan \u00e7ok olmas\u0131 olarak d\u00fczenlenmi\u015ftir.<\/p>\n<ul>\n<li><strong>Sermayenin azalt\u0131lmas\u0131 halinde \u201ckalan sermaye\u201d ile devam etmenin yan\u0131 s\u0131ra \u00f6zvarl\u0131\u011f\u0131n \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlar dahilinde korunmas\u0131 \u015fart\u0131yla asgari sermaye tutar\u0131na kadar azalt\u0131m imkan\u0131 getirilmi\u015ftir. <\/strong><\/li>\n<\/ul>\n<p>Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde uygulanan sermaye azalt\u0131m\u0131nda kalan sermayeye kadar azalt\u0131m yap\u0131labilecektir.<\/p>\n<p>Bunun yan\u0131 s\u0131ra sermaye ve kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n \u00f6zvarl\u0131k i\u00e7erisinde korunmas\u0131 \u015fart\u0131yla, sermayenin asgari sermaye tutar\u0131na kadar da indirilebilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<ul>\n<li><strong>Sermaye tamamlama fonunun kullan\u0131m\u0131 zararlar\u0131n mahsup edilmesi ile s\u0131n\u0131rlanm\u0131\u015ft\u0131r.<\/strong><\/li>\n<\/ul>\n<p>Bilan\u00e7o a\u00e7\u0131klar\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in ortaklar\u0131n tamam\u0131 veya bir k\u0131sm\u0131 taraf\u0131ndan yap\u0131lan ve \u00f6z kaynaklar i\u00e7erisinde yer alan sermaye tamamlama fonunun yaln\u0131zca zararlar\u0131n mahsup edilmesi suretiyle kullan\u0131labilece\u011fi a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur.<\/p>\n<ul>\n<li><strong>Sermaye art\u0131r\u0131m\u0131ndaki nakdi taahh\u00fcd\u00fcn \u00f6denmesi ile ilgili prensipler yeniden d\u00fczenlenmi\u015ftir.<\/strong><\/li>\n<\/ul>\n<p>Halka a\u00e7\u0131k anonim \u015firketler i\u00e7in sermaye piyasas\u0131 mevzuat\u0131 h\u00fck\u00fcmleri sakl\u0131 tutulmak kayd\u0131yla; sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 i\u015flemi ile birlikte e\u015f zamanl\u0131 sermaye art\u0131r\u0131m\u0131nda, nakdi sermaye taahh\u00fcd\u00fcn\u00fcn T\u00fcrk Ticaret Kanun\u2019un 344. ve 585. maddelerine \u00f6ng\u00f6r\u00fclen genel kurala uygun olarak \u00f6denece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu de\u011fi\u015fiklik ile limited \u015firketlerde e\u015f zamanl\u0131 art\u0131r\u0131lan sermayenin tamam\u0131n\u0131n tescili izleyen 24 ay i\u00e7erisinde \u00f6denebilmesi; anonim \u015firketler i\u00e7inse nakdi sermaye taahh\u00fcd\u00fcn\u00fcn en az d\u00f6rtte birinin tescilden \u00f6nce \u00f6denmesi kural\u0131 ge\u00e7erli olacakt\u0131r.<\/p>\n<p>Sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 yoluna gidilmeden do\u011frudan sermayenin art\u0131r\u0131lmas\u0131 i\u00e7in tescilden \u00f6nce \u00f6denmesi zorunlu olan bedel Tebli\u011f ile net olarak, tescil edilecek sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n \u00f6zvarl\u0131k i\u00e7erisinde korunmas\u0131n\u0131 sa\u011flayacak tutar olarak belirlenmi\u015ftir. \u00a0De\u011fi\u015fiklik \u00f6ncesinde sermayenin en az yar\u0131s\u0131n\u0131 kar\u015f\u0131layacak tutar\u0131n tescilden \u00f6nce \u00f6denmesinin zorunlu oldu\u011fu belirtilmekteydi.<\/p>\n<p>Tebli\u011f ile ger\u00e7ekle\u015ftirilecek i\u015flemler neticesinde tescil edilecek sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n \u00f6zvarl\u0131k i\u00e7inde korunmas\u0131 ve bedelleri tamamen \u00f6denmek \u015fart\u0131yla, sermayenin istenilen d\u00fczeyde art\u0131r\u0131lmas\u0131na ve daha sonra azalt\u0131lmas\u0131na karar verilebilece\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>\u015eirketlerin finansal durumlar\u0131n\u0131n mevzuat h\u00fck\u00fcmlerine uygun olarak ve s\u00fcrekli bir bi\u00e7imde incelenmesi ile mevcut kaynaklar\u0131n\u0131n yeterli olup olmad\u0131\u011f\u0131n\u0131n de\u011ferlendirilmesi b\u00fcy\u00fck \u00f6nem arz etmektedir. Sermaye kayb\u0131 ve borca bat\u0131k olma durumlar\u0131na ili\u015fkin hesaplamalar yap\u0131l\u0131rken ve iyile\u015ftirme ad\u0131mlar\u0131 at\u0131l\u0131rken Tebli\u011f\u2019de \u00f6ng\u00f6r\u00fclen yeni d\u00fczenlemelerin de mutlaka g\u00f6z \u00f6n\u00fcnde bulundurulmas\u0131 gerekmektedir.<\/p>\n<p><strong>COVID-19 salg\u0131n\u0131 ile ilgili hukuki d\u00fczenlemelerle ilgili bilgilere\u00a0<\/strong><a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=UjIrTE1tUUI1UUJxdUhBY2tWT3pWblFzVUJRcXVVaDVMdG5LM0VlSEQvaDFlZEdEQWNVdmVQUFRYQ0k0TEJpRUJlWmZIWGVnNXZpT0liQmRybGduSkloZVNobkZIN2czb2VGMWxiNzgyQ0NKaS80dzZNWit3Wmdqam9oRW1vcHNKS1VKTlF5aXNNYUxrZER0QTVtZ2pQcGQ2SUFNTWxnSHQ2dWZ0c2Z6T3VhK1k2UXhlNll4eHR5NTk4K1cvcklRVDZhNXVUNFI2bUZqSUQ5dnNpaU4ydz09&amp;rh=ff00705a01ac39fda864be64e24581f97867f041__;!!Hj9Y_P0nvg!HKr88ycADGQHVsTfPZURphXhhLCI5sHVAw6Cwp_HLXMktbKT74Nra1CQOTkXKbLDAHBLZA$\"><strong>Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131 Coronavir\u00fcs Masas\u0131<\/strong><\/a><strong>&#8216;ndan ula\u015fabilirsiniz.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 6102 Say\u0131l\u0131 T\u00fcrk\u00a0Ticaret\u00a0Kanununun 376&#8217;nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (\u201cTebli\u011f\u201d), 26.12.2020 [&hellip;]<\/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":[120,149],"tags":[103],"class_list":["post-18300","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","category-covid-19-tr","tag-corporate-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - 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