{"id":31288,"date":"2025-12-11T11:16:14","date_gmt":"2025-12-11T11:16:14","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=31288"},"modified":"2025-12-11T11:16:14","modified_gmt":"2025-12-11T11:16:14","slug":"sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/","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 Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u201d (\u201c<strong>Tebli\u011f<\/strong>\u201d), 10 Aral\u0131k 2025 tarihli ve 33103 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f ve ayn\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p><strong>De\u011fi\u015fiklik ne\u00a0getiyor?<\/strong><\/p>\n<p>Hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zararlar\u0131n\u0131n ve 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler, amortismanlar ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131n\u0131n T\u00fcrk Ticaret Kanunu\u2019nun 376. Maddesi \u00e7er\u00e7evesinde yap\u0131lacak olan sermaye kayb\u0131 veya borca bat\u0131k olma hesaplamalar\u0131nda dikkate al\u0131nmamas\u0131 imk\u00e2n\u0131 yap\u0131lan de\u011fi\u015fiklikle 1 Ocak 2027\u2019ye kadar uzat\u0131lm\u0131\u015ft\u0131r. De\u011fi\u015fiklikten \u00f6nce bu d\u00fczenleme 1 Ocak 2026\u2019ya kadar ge\u00e7erliydi.<\/p>\n<p><em>Teknik \u0130flas Tebli\u011fi\u2019nde yer alan uygulamalar ve hesaplamalara ili\u015fkin hususlar\u0131 detayl\u0131 a\u00e7\u0131klayan b\u00fcltenimize\u00a0<a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=WE56L3BpdEJ4eTF3NDNNNWFnYXdDYUUxeUlLZVQvSGlkRUowMVJadWNiWTZUK1NZNnA5SENHWUdkMUthWnVPWDJxQ2YvZExSY1BMdGRFaFBmL0U0T3dQZlBiYmFxSHNwRXN5RVo0a3hHVHJZeUl3SjFPN1RiYWNBNktiNURSbFBCRlcrVG41U0ZqdllQSEpiZFpFL01sR1JzWS9DdEtWRzBRMFJIRXZUWEhJcmtvWDFDa1E0WmRlZkdpMGNIR2lLbVJzQ1N3VnIvcEUvZDF1NzhUaW1KQUtFWGYxTFk2bkRMMHNyQ2ZIRzhmQi9rd1IzdGI5NWVtTGUwUnJFM0ZYZ3A0MlJPd1Y4dFg5QjZqQlhTTWZpMFE9PQ==&amp;rh=ff00fbf1ba3ae7584d94cd349f4992d69b9062b5__;!!Hj9Y_P0nvg!V9nPvNR3v8Xkm2Bo_PPLFE_yZJkvUwEevNxUz_pXmm5kUJIsRKYvSOuBgW6t3G14EqCh6wl6ZxZVAPw-bNKHfAkeng$\">buradan<\/a>, s\u00f6z konusu tebli\u011fde 29.12.2020 tarihinde yap\u0131lan de\u011fi\u015fikliklere ili\u015fkin haz\u0131rlad\u0131\u011f\u0131m\u0131z b\u00fcltenimize ise\u00a0<a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=WE56L3BpdEJ4eTF3NDNNNWFnYXdDYUUxeUlLZVQvSGlkRUowMVJadWNiWTZUK1NZNnA5SENHWUdkMUthWnVPWDJxQ2YvZExSY1BLcDNSbFlmTStsYTRHbmtJV3pRSW9RTXNhVFZpeDEzY1JnaFp1cFRmeUxOYVN1U2RoNHNoby93NCsyUFcwcFVIVWNuTytiMWluemw1VHhHWkowa1ViQXFFaVRGNkpmYkl5WmJwcTFoM1k3S3lPa21McGdBSjNv&amp;rh=ff00fbf1ba3ae7584d94cd349f4992d69b9062b5__;!!Hj9Y_P0nvg!V9nPvNR3v8Xkm2Bo_PPLFE_yZJkvUwEevNxUz_pXmm5kUJIsRKYvSOuBgW6t3G14EqCh6wl6ZxZVAPw-bNI-DbYcRA$\">buradan<\/a>\u00a0ula\u015fabilirsiniz.<\/em><\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Sermaye kayb\u0131 veya teknik iflas hesaplamalar\u0131nda, baz\u0131 giderlerin dikkate al\u0131nmamas\u0131 imk\u00e2n\u0131 ile kur fark\u0131 zararlar\u0131 ya\u015fayan \u015firketlere tan\u0131nan esneklik 1 Ocak 2027 tarihine kadar devam edecektir. \u015eirketler, Tebli\u011f\u2019de \u00f6ng\u00f6r\u00fclen gereklilikleri dikkatle incelemeli ve Tebli\u011f\u2019in usul ve esaslar\u0131na uygun hareket etmelidir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u201d [&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":[103],"class_list":["post-31288","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-corporate-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik\" \/>\n<meta property=\"og:description\" content=\"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-11T11:16:14+00:00\" \/>\n<meta name=\"author\" content=\"R\u0131dvan Konrat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"R\u0131dvan Konrat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik\",\"datePublished\":\"2025-12-11T11:16:14+00:00\",\"dateModified\":\"2025-12-11T11:16:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/\"},\"wordCount\":252,\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"keywords\":[\"\u015eirketler Hukuku ve Kurumsal Y\u00f6netim\"],\"articleSection\":[\"Hukuk B\u00fcltenleri\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/\",\"name\":\"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2025-12-11T11:16:14+00:00\",\"dateModified\":\"2025-12-11T11:16:14+00:00\",\"description\":\"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"contentUrl\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"width\":800,\"height\":460,\"caption\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\",\"name\":\"R\u0131dvan Konrat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"caption\":\"R\u0131dvan Konrat\"},\"sameAs\":[\"http:\/\/www.esin.av.tr\"],\"url\":\"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik","description":"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/","og_locale":"tr_TR","og_type":"article","og_title":"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik","og_description":"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair","og_url":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2025-12-11T11:16:14+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik","datePublished":"2025-12-11T11:16:14+00:00","dateModified":"2025-12-11T11:16:14+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/"},"wordCount":252,"publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"keywords":["\u015eirketler Hukuku ve Kurumsal Y\u00f6netim"],"articleSection":["Hukuk B\u00fcltenleri"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/","url":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/","name":"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2025-12-11T11:16:14+00:00","dateModified":"2025-12-11T11:16:14+00:00","description":"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/11\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik"}]},{"@type":"WebSite","@id":"https:\/\/www.esin.av.tr\/tr\/#website","url":"https:\/\/www.esin.av.tr\/tr\/","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"","publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.esin.av.tr\/tr\/#organization","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","url":"https:\/\/www.esin.av.tr\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","contentUrl":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","width":800,"height":460,"caption":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae","name":"R\u0131dvan Konrat","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","caption":"R\u0131dvan Konrat"},"sameAs":["http:\/\/www.esin.av.tr"],"url":"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/31288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=31288"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/31288\/revisions"}],"predecessor-version":[{"id":31289,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/31288\/revisions\/31289"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=31288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=31288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=31288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}