{"id":24157,"date":"2022-12-01T12:32:50","date_gmt":"2022-12-01T12:32:50","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=24157"},"modified":"2022-12-01T12:34:53","modified_gmt":"2022-12-01T12:34:53","slug":"bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-kriterler-degisti","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/12\/01\/bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-kriterler-degisti\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kriterler De\u011fi\u015fti"},"content":{"rendered":"

Yeni Geli\u015fmeler<\/strong><\/h3>\n

6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun (“TTK<\/strong>“) 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin yeni usul ve esaslar\u0131 belirleyen Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar (“Karar<\/strong>“) 30 Kas\u0131m 2022 tarihli Resmi Gazete’de<\/a> yay\u0131mland\u0131. Karar, 26 May\u0131s 2018 tarihinde Resmi Gazete’de yay\u0131mlanan ayn\u0131 isim ve konulu Bakanlar Kurulu Karar\u0131’n\u0131n (“Eski Karar<\/strong>“) yerine ge\u00e7mek \u00fczere 1 Ocak 2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

De\u011fi\u015fiklikler ne getiriyor?<\/strong><\/h3>\n

Karar, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin usul ve esaslarda birtak\u0131m de\u011fi\u015fiklikler \u00f6ng\u00f6r\u00fcyor.<\/p>\n

Karar uyar\u0131nca, a\u015fa\u011f\u0131da belirtilen \u015firketler, TTK ve 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ba\u011f\u0131ms\u0131z denetime tabi olarak kabul edilmektedirler:<\/p>\n

    \n
  • Karar’\u0131n ekinde yer alan I say\u0131l\u0131 listede say\u0131lan t\u00fcm \u015firketlerin herhangi bir \u00f6l\u00e7\u00fcte ba\u011fl\u0131 olmaks\u0131z\u0131n ba\u011f\u0131ms\u0131z denetime tabi olduklar\u0131 belirtilmi\u015ftir. Bu kapsamda, Eski Karar’da belirtilmi\u015f olan I say\u0131l\u0131 listeye, finansal holding \u015firketlerinin yan\u0131 s\u0131ra bankalarda 5411 Say\u0131l\u0131 Kanun’da tan\u0131mland\u0131\u011f\u0131 \u015fekliyle nitelikli paya sahip olan \u015firketler ve tasarruf finansman \u015firketleri dahil edilmi\u015ftir.<\/li>\n<\/ul>\n
      \n
    • Ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketlerin belirlenmesine esas olan tutarsal e\u015fik de\u011ferler ise Eski Karar’da yer alan de\u011ferlere k\u0131yasla a\u015fa\u011f\u0131daki \u015fekilde art\u0131r\u0131lm\u0131\u015ft\u0131r:<\/li>\n<\/ul>\n\n\n\n\n\n\n
      \u015eirket Tipi<\/strong><\/td>\nEski E\u015fik De\u011ferler<\/strong><\/td>\nYeni E\u015fik De\u011ferler<\/strong><\/td>\n<\/tr>\n
      Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmeyen ancak Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda halka a\u00e7\u0131k say\u0131lan \u015firketler<\/td>\n\n
        \n
      • Aktif toplam\u0131 15 milyon T\u00fcrk Liras\u0131<\/li>\n
      • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 20 milyon T\u00fcrk Liras\u0131<\/li>\n
      • \u00c7al\u0131\u015fan say\u0131s\u0131 50 ki\u015fi<\/li>\n<\/ul>\n<\/td>\n
      		\n
        \n
      • Aktif toplam\u0131 30 milyon T\u00fcrk Liras\u0131<\/li>\n
      • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 40 milyon T\u00fcrk Liras\u0131<\/li>\n
      • \u00c7al\u0131\u015fan say\u0131s\u0131 50 ki\u015fi<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Karar’\u0131n ekinde yer alan II say\u0131l\u0131 listede say\u0131lan \u015firketler<\/td>\n\n
        \n
      • Aktif toplam\u0131 30 milyon T\u00fcrk Liras\u0131<\/li>\n
      • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 40 milyon T\u00fcrk Liras\u0131<\/li>\n
      • \u00c7al\u0131\u015fan say\u0131s\u0131 125 ki\u015fi<\/li>\n<\/ul>\n<\/td>\n
      		\n
        \n
      • Aktif toplam\u0131 60 milyon T\u00fcrk Liras\u0131<\/li>\n
      • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 80 milyon T\u00fcrk Liras\u0131<\/li>\n
      • \u00c7al\u0131\u015fan say\u0131s\u0131 100 ki\u015fi<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Yukar\u0131da say\u0131lan \u015firketler haricindeki \u015firketler<\/td>\n\n
        \n
      • Aktif toplam\u0131 35 milyon T\u00fcrk Liras\u0131<\/li>\n
      • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131\u00a070 milyon T\u00fcrk Liras\u0131<\/li>\n
      • \u00c7al\u0131\u015fan say\u0131s\u0131\u00a0175 ki\u015fi<\/li>\n<\/ul>\n<\/td>\n
      		\n
        \n
      • Aktif toplam\u0131 75 milyon T\u00fcrk Liras\u0131<\/li>\n
      • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 150 milyon T\u00fcrk Liras\u0131<\/li>\n
      • \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

         <\/p>\n

        Ba\u011f\u0131ms\u0131z denetime tabi olunmas\u0131na ili\u015fkin yukar\u0131daki tabloda belirtilen yeni e\u015fik de\u011ferlerinden en az ikisinin art arda iki hesap d\u00f6neminde a\u015f\u0131lmas\u0131 gereklili\u011fine ili\u015fkin temel kural ise aynen ge\u00e7erlili\u011fini korumaktad\u0131r.<\/p>\n

        Karar uyar\u0131nca, ba\u011f\u0131ms\u0131z denetim kapsam\u0131 d\u0131\u015f\u0131nda tutulan \u015firketler aras\u0131na Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurulu taraf\u0131ndan Finansal Kiralama, Faktoring, Finansman ve Tasarruf Finansman \u015eirketleri Kanunu’nun ge\u00e7ici 7. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda tasfiyelerine karar verilen ve tasfiye s\u00fcreci Tasarruf Mevduat\u0131 Sigorta Fonu taraf\u0131ndan atanan tasfiye komisyonlar\u0131nca y\u00fcr\u00fct\u00fclen tasarruf finansman \u015firketleri de eklenmi\u015ftir.<\/p>\n

        Sonu\u00e7<\/strong><\/h3>\n

        Karar 1 Ocak 2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek olup, bu kapsamda, \u015firketlerin g\u00fcncel e\u015fik de\u011ferlerine istinaden de\u011ferlendirme yaparak ba\u011f\u0131ms\u0131z denetime tabi olup olmad\u0131\u011f\u0131n\u0131n tespit edilmesi ve tabi olan \u015firketler \u00f6zelinde ba\u011f\u0131ms\u0131z denet\u00e7i atama prosed\u00fcrlerinin tamamlanmas\u0131 \u00f6nem arz etmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Yeni Geli\u015fmeler 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun (“TTK“) 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin yeni 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-24157","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-corporate-tr"],"acf":[],"yoast_head":"\nBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kriterler De\u011fi\u015fti<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun ("TTK") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin 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