{"id":27000,"date":"2024-01-15T12:25:22","date_gmt":"2024-01-15T12:25:22","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=27000"},"modified":"2024-01-15T12:37:58","modified_gmt":"2024-01-15T12:37:58","slug":"surdurulebilir-kalkinma-icin-raporlama-zamani","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/01\/15\/surdurulebilir-kalkinma-icin-raporlama-zamani\/","title":{"rendered":"S\u00fcrd\u00fcr\u00fclebilir Kalk\u0131nma \u0130\u00e7in Raporlama Zaman\u0131"},"content":{"rendered":"<h3><strong>Yeni Geli\u015fmeler<\/strong><\/h3>\n<p>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu&#8217;nun (&#8220;<strong>KGK<\/strong>&#8220;) T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131&#8217;n\u0131n (&#8220;<strong>TSRS<\/strong>&#8220;) uygulama kapsam\u0131n\u0131n belirlenmesine ili\u015fkin Kurul Karar\u0131 (&#8220;<strong>Karar<\/strong>&#8220;), 29 Aral\u0131k 2023 tarihinde Resm\u00ee Gazete\u2019de yay\u0131mlanarak 1 Ocak 2024 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girdi. Karar metnine <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=YjRVTG5MRVVudkRER1ZYcWhmN1d2dWFTQ0VkdkVXcFpCWUFma2tuN0Fnd040QlM2VElZYWVjVGkxSjVuY2NIQUF1dDhkdUtFeVM5cXJhQXQ4YlRxUnVBYXZiMmxUZlJWRDE1V0lQNEVhdVJDVS9VeVdpZjRyR2pZK0ZHUkZIU2E=&amp;rh=ff00be2ea1e46c3a78b5b8bd6f489e4ad4263d79__;!!Hj9Y_P0nvg!TKr4XuvqfrQntEmC1xkM5kVTAH076EW25Zsn_FCnxSgQAcJ0XcxlHg79UH7QjFPYgZBN1Gyk8lrjxG4sm2LeFQI6Kw$\">buradan<\/a> eri\u015febilirsiniz.<\/p>\n<h3><strong>Karar Neler Getiriyor?<\/strong><\/h3>\n<p>Kararda; KGK taraf\u0131ndan, Uluslararas\u0131 S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131 dikkate al\u0131narak belirlenen TSRS 1 &#8220;S\u00fcrd\u00fcr\u00fclebilirlikle \u0130lgili Finansal Bilgilerin A\u00e7\u0131klanmas\u0131na \u0130li\u015fkin Genel H\u00fck\u00fcmler&#8221; ile TSRS 2 &#8220;\u0130klimle \u0130lgili A\u00e7\u0131klamalar&#8221; standartlar\u0131n\u0131n T\u00fcrkiye&#8217;deki kurum, kurulu\u015f ve i\u015fletmelere ili\u015fkin uygulama kapsam\u0131 d\u00fczenleniyor.<\/p>\n<h3><strong>Kimler TSRS kapsam\u0131nda s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapmakla y\u00fck\u00fcml\u00fc olacak?<\/strong><\/h3>\n<p>Karar uyar\u0131nca a\u015fa\u011f\u0131daki finansal kurulu\u015flar ile sermaye piyasas\u0131 kurulu\u015flar\u0131n TSRS kapsam\u0131nda s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olacak:<\/p>\n<p>a. Tasarruf Mevduat\u0131 Sigorta Fonu (&#8220;<strong>TMSF<\/strong>&#8220;) b\u00fcnyesindekiler hari\u00e7 t\u00fcm bankalar.<\/p>\n<p>b. A\u015fa\u011f\u0131daki finansal kurulu\u015flar ve sermaye piyasas\u0131 kurulu\u015flar\u0131ndan a\u015fa\u011f\u0131daki \u00f6l\u00e7\u00fctlerin (\u00d6l\u00e7\u00fctler de\u011ferlendirilirken i\u015fletmeler, ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleriyle birlikte dikkate al\u0131nacak) en az ikisini art arda iki raporlama d\u00f6neminde a\u015fanlar.<\/p>\n<ul>\n<li>Aktif toplam\u0131 500 milyon TL&#8217;den fazla.<\/li>\n<li>Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 1 milyar TL&#8217;den fazla.<\/li>\n<li>\u00c7al\u0131\u015fan say\u0131s\u0131 250 ki\u015fiden fazla.<\/li>\n<\/ul>\n<ol>\n<li>Yat\u0131r\u0131m kurulu\u015flar\u0131<\/li>\n<li>Kolektif yat\u0131r\u0131m kurulu\u015flar\u0131<\/li>\n<li>Portf\u00f6y y\u00f6netim \u015firketleri<\/li>\n<li>\u0130potek finansman kurulu\u015flar\u0131<\/li>\n<li>Merkezi takas kurulu\u015flar\u0131<\/li>\n<li>Merkezi saklama kurulu\u015flar\u0131<\/li>\n<li>Veri depolama kurulu\u015flar\u0131<\/li>\n<li>Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6ren veya i\u015flem g\u00f6rmeleri amac\u0131yla Sermaye Piyasas\u0131 Kurulunca onaylanm\u0131\u015f ge\u00e7erlilik s\u00fcresi bulunan izahname veya ihra\u00e7 belgesi bulunan anonim \u015firketler<\/li>\n<li>Bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmemekle birlikte halka arz edilmeksizin pay hari\u00e7 sermaye piyasas\u0131 arac\u0131 ihra\u00e7 eden (ihra\u00e7 ettikleri sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n itfa edildi\u011fi hesap d\u00f6neminin sonuna kadar) veya bu ama\u00e7la onaylanm\u0131\u015f ge\u00e7erlilik s\u00fcresi bulunan ihra\u00e7 belgesi olan anonim \u015firketler<\/li>\n<li>Derecelendirme kurulu\u015flar\u0131<\/li>\n<li>Finansal holding \u015firketleri<\/li>\n<li>Finansal kiralama \u015firketleri<\/li>\n<li>Faktoring \u015firketleri<\/li>\n<li>Varl\u0131k y\u00f6netim \u015firketleri<\/li>\n<li>Finansal holding \u015firketlerinde nitelikli paya sahip olan \u015firketler<\/li>\n<li>Tasarruf finansman \u015firketleri<\/li>\n<li>Sigorta, reas\u00fcrans ve emeklilik \u015firketleri<\/li>\n<li>Borsa \u0130stanbul piyasalar\u0131nda faaliyet g\u00f6stermesine izin verilen yetkili m\u00fcesseseler, k\u0131ymetli madenler arac\u0131 kurumlar\u0131, k\u0131ymetli maden \u00fcretimi veya ticaretiyle i\u015ftigal eden \u015firketler<\/li>\n<\/ol>\n<p>TMSF b\u00fcnyesinde olan bankalar\u0131n TSRS kapsam\u0131nda s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapmas\u0131na gerek bulunmuyor.<\/p>\n<p>KGK, a\u015fa\u011f\u0131daki \u015femay\u0131 yay\u0131mlayarak hangi \u015firketlerin s\u00fcrd\u00fcr\u00fclebilirlik konusunda raporlama yapmas\u0131 gerekti\u011fi hususunun takibini kolayla\u015ft\u0131rd\u0131.<\/p>\n<p><a href=\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2024\/01\/tr-1.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-27012\" src=\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2024\/01\/tr-1-300x268.png\" alt=\"\" width=\"300\" height=\"268\" srcset=\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2024\/01\/tr-1-300x268.png 300w, https:\/\/www.esin.av.tr\/wp-content\/uploads\/2024\/01\/tr-1.png 730w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>Yukar\u0131daki e\u015fiklere g\u00f6re raporlama yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011facak \u015firketler, m\u00fcteakip hesap d\u00f6neminden itibaren TSRS kapsam\u0131nda raporlama yapacak.<\/p>\n<p>S\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapmakla y\u00fck\u00fcml\u00fc olmayan i\u015fletmeler ise g\u00f6n\u00fcll\u00fcl\u00fck esas\u0131na g\u00f6re raporlama yapabilecek.<\/p>\n<h3><strong>Raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn sona ermesi<\/strong><\/h3>\n<p>E\u015fiklerden ba\u011f\u0131ms\u0131z raporlama yapmas\u0131 gereken bankalar haricinde, TSRS uygulama kapsam\u0131na tabi bir i\u015fletme, art arda iki hesap d\u00f6neminde yukar\u0131da say\u0131lan \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisine ait e\u015fik de\u011ferlerin alt\u0131nda kald\u0131\u011f\u0131 ya da bir hesap d\u00f6neminde bu \u00f6l\u00e7\u00fctlerden en az ikisine ait e\u015fik de\u011ferlerin y\u00fczde yirmi veya daha fazla oranda alt\u0131nda kald\u0131\u011f\u0131 takdirde m\u00fcteakip hesap d\u00f6neminden itibaren TSRS uygulama kapsam\u0131ndan \u00e7\u0131kacak.<\/p>\n<p>E\u015fik de\u011ferlerin a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131 belirlenirken; aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 bak\u0131m\u0131ndan i\u015fletmenin tabi oldu\u011fu mevzuat uyar\u0131nca haz\u0131rlanm\u0131\u015f olan son iki y\u0131la ait finansal tablolar, \u00e7al\u0131\u015fan say\u0131s\u0131 bak\u0131m\u0131ndan ise son iki y\u0131la ait ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 esas al\u0131nacak.<\/p>\n<h3><strong>Ge\u00e7i\u015f d\u00f6nemi ilkeleri neler?<\/strong><\/h3>\n<p>\u0130\u015fletmelerin TSRS&#8217;leri uygulad\u0131klar\u0131 ilk raporlama d\u00f6neminde kar\u015f\u0131la\u015ft\u0131rmal\u0131 bilgileri sunmas\u0131 ve ilk iki y\u0131ll\u0131k raporlama d\u00f6nemlerinde Kapsam 3 sera gaz\u0131 emisyonlar\u0131n\u0131 a\u00e7\u0131klamas\u0131 zorunlulu\u011fu bulunmuyor.<\/p>\n<p>Ayr\u0131ca i\u015fletmelerin, TSRS\u2019leri uygulad\u0131klar\u0131 ilk y\u0131ll\u0131k raporlama d\u00f6nemine ili\u015fkin s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131n\u0131 ilgili d\u00f6neme ili\u015fkin finansal raporlar\u0131n\u0131 yay\u0131mlad\u0131ktan sonra raporlamalar\u0131na imkan tan\u0131n\u0131yor.<\/p>\n<h3><strong>Sonu\u00e7<\/strong><\/h3>\n<p>Karar, T\u00fcrkiye&#8217;de bir\u00e7ok finansal kurulu\u015f ve sermaye piyasas\u0131 kurulu\u015fu i\u00e7in s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131n\u0131 zorunlu hale getiriyor.<\/p>\n<p>Sermaye Piyasas\u0131 Kurulu, 2020&#8217;de halka a\u00e7\u0131k \u015firketler i\u00e7in S\u00fcrd\u00fcr\u00fclebilirlik \u0130lkeleri Uyum \u00c7er\u00e7evesi&#8217;ni yay\u0131mlam\u0131\u015f ama ilkelere uyumluluk raporlamas\u0131n\u0131 zorunlu k\u0131lmam\u0131\u015ft\u0131. Karar ile pek \u00e7ok i\u015fletme a\u00e7\u0131s\u0131ndan raporlama zorunlu hale geldi. S\u00fcrd\u00fcr\u00fclebilirlik \u0130lkeleri Uyum \u00c7er\u00e7evesi\u2019ne ili\u015fkin b\u00fcltenimize <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=YjRVTG5MRVVudkRER1ZYcWhmN1d2dWFTQ0VkdkVXcFpCWUFma2tuN0FneGYwYndsVzVLTmFMS0tEaDFuMkJ6c25IUG1nSzJNbU9CYXFFaXJmKzMwVWtkZ0ZYbVVUSmlRRWxIeklVZzNzUTFQV0tjTll6bkJhSGsrOGhOajhCQ1lhNTdkMG9tMUV2NFphNDA0Ty9kQS9WU2E1Tk5lWmVDZG9wZ1AyV251bnExdDFFM2ZBdFVpZVhONDlMUFBTWnZxeDh0NllEMEFEVnZkdHc1UjRXbU5TZz09&amp;rh=ff00be2ea1e46c3a78b5b8bd6f489e4ad4263d79__;!!Hj9Y_P0nvg!TKr4XuvqfrQntEmC1xkM5kVTAH076EW25Zsn_FCnxSgQAcJ0XcxlHg79UH7QjFPYgZBN1Gyk8lrjxG4sm2JSUfm4MA$\">buradan <\/a>ula\u015fabilirsiniz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu&#8217;nun (&#8220;KGK&#8220;) T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131&#8217;n\u0131n (&#8220;TSRS&#8220;) uygulama kapsam\u0131n\u0131n belirlenmesine ili\u015fkin Kurul [&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],"tags":[90],"class_list":["post-27000","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-banking-finance-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>S\u00fcrd\u00fcr\u00fclebilir Kalk\u0131nma \u0130\u00e7in Raporlama Zaman\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu&#039;nun (&quot;KGK&quot;) T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131&#039;n\u0131n (&quot;TSRS&quot;) uygulama\" \/>\n<meta name=\"robots\" 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