{"id":32020,"date":"2026-01-20T09:57:44","date_gmt":"2026-01-20T09:57:44","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=32020"},"modified":"2026-01-20T09:57:44","modified_gmt":"2026-01-20T09:57:44","slug":"tsrs-kapsam-guncellemesi-surdurulebilirlik-raporlamasi-esik-degerleri-artirildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/01\/20\/tsrs-kapsam-guncellemesi-surdurulebilirlik-raporlamasi-esik-degerleri-artirildi\/","title":{"rendered":"TSRS Kapsam G\u00fcncellemesi: S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131 E\u015fik De\u011ferleri Art\u0131r\u0131ld\u0131"},"content":{"rendered":"

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

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun (KGK) T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131\u2019n\u0131n (TSRS) uygulama kapsam\u0131n\u0131n belirlenmesinde esas al\u0131nan \u00f6l\u00e7\u00fctlere ili\u015fkin e\u015fik de\u011ferlerin yeniden belirlenmesine ili\u015fkin Kurul Karar\u0131 (“Karar<\/strong>“), 16 Ocak 2026 tarihinde Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. Karar, 1 Ocak 2025 tarihinde veya sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde uygulanmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

Karar metnine buradan\u00a0<\/a>eri\u015febilirsiniz.<\/p>\n

Karar Ne Getiriyor?<\/strong><\/p>\n

Karar, TSRS kapsam\u0131nda s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapmakla y\u00fck\u00fcml\u00fc \u015firketlerin belirlenmesine ili\u015fkin olarak 29 Aral\u0131k 2023 tarihinde Resmi Gazete\u2019de yay\u0131mlanan TSRS Uygulama Kapsam\u0131na ili\u015fkin Kurul Karar\u0131\u2019nda belirlenen e\u015fik de\u011ferlerde de\u011fi\u015fiklik \u00f6ng\u00f6r\u00fclmekte. E\u015fik de\u011ferler haricinde, TSRS s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131na tabi \u015firket tipleri bak\u0131m\u0131ndan bir de\u011fi\u015fiklik bulunmamaktad\u0131r.<\/p>\n

TSRS kapsam\u0131nda s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapmakla y\u00fck\u00fcml\u00fc \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferler mevcut duruma k\u0131yasla a\u015fa\u011f\u0131daki \u015fekilde art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n\n\n
\u015eirket tipi<\/strong><\/td>\nEski e\u015fik de\u011ferler<\/strong><\/td>\nYeni e\u015fik de\u011ferler <\/strong>
\n(1 Ocak 2025 itibar\u0131yla)<\/strong><\/td>\n<\/tr>\n
Tasarruf Mevduat\u0131 Sigorta Fonu (TMSF) b\u00fcnyesindekiler hari\u00e7 t\u00fcm bankalar<\/td>\nTMSF b\u00fcnyesindekiler hari\u00e7 t\u00fcm bankalar, herhangi bir e\u015fik de\u011fere tabi olmaks\u0131z\u0131n TSRS kapsam\u0131nda s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapmakla y\u00fck\u00fcml\u00fcd\u00fcr. <\/em><\/td>\n<\/tr>\n
\n
    \n
  1. Yat\u0131r\u0131m kurulu\u015flar\u0131<\/li>\n
  2. Kolektif yat\u0131r\u0131m kurulu\u015flar\u0131<\/li>\n
  3. Portf\u00f6y y\u00f6netim \u015firketleri<\/li>\n
  4. \u0130potek finansman kurulu\u015flar\u0131<\/li>\n
  5. Merkezi takas kurulu\u015flar\u0131<\/li>\n
  6. Merkezi saklama kurulu\u015flar\u0131<\/li>\n
  7. Veri depolama kurulu\u015flar\u0131<\/li>\n
  8. 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
  9. 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
  10. Derecelendirme kurulu\u015flar\u0131<\/li>\n
  11. Finansal holding \u015firketleri<\/li>\n
  12. Finansal kiralama \u015firketleri<\/li>\n
  13. Faktoring \u015firketleri<\/li>\n
  14. Finansman \u015firketleri<\/li>\n
  15. Varl\u0131k y\u00f6netim \u015firketleri<\/li>\n
  16. Finansal holding \u015firketlerinde ve bankalarda nitelikli paya sahip olan \u015firketler<\/li>\n
  17. Tasarruf finansman \u015firketleri<\/li>\n
  18. Sigorta, reas\u00fcrans ve emeklilik \u015firketleri<\/li>\n
  19. 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<\/td>\n
A\u015fa\u011f\u0131daki \u00f6l\u00e7\u00fctlerden (\u00f6l\u00e7\u00fctler de\u011ferlendirilirken i\u015fletmeler, ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleriyle birlikte dikkate al\u0131nacak)\u00a0en az ikisinin e\u015fik de\u011ferlerini art arda iki raporlama d\u00f6neminde a\u015fanlar:<\/p>\n
    \n
  • Aktif toplam\u0131 500 milyon<\/strong> TL<\/li>\n
  • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 1 milyar<\/strong> TL<\/li>\n
  • \u00c7al\u0131\u015fan say\u0131s\u0131 250<\/strong> ki\u015fi<\/li>\n<\/ul>\n<\/td>\n
A\u015fa\u011f\u0131daki \u00f6l\u00e7\u00fctlerden (\u00f6l\u00e7\u00fctler de\u011ferlendirilirken i\u015fletmeler, ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleriyle birlikte dikkate al\u0131nacak)\u00a0en az ikisinin e\u015fik de\u011ferlerini art arda iki raporlama d\u00f6neminde a\u015fanlar:<\/p>\n
    \n
  • Aktif toplam\u0131 1 milyar<\/strong> TL<\/li>\n
  • Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 2 milyar<\/strong> TL<\/li>\n
  • \u00c7al\u0131\u015fan say\u0131s\u0131 500<\/strong> ki\u015fi<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

    Karar 1 Ocak 2025 tarihinde veya sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde uygulanmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, bu kapsamda, \u015firketlerin g\u00fcncel e\u015fik de\u011ferlerine istinaden de\u011ferlendirme yaparak TSRS s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131na tabi olup olmad\u0131\u011f\u0131n\u0131n tespit edilmesi ve tabi olan \u015firketler \u00f6zelinde gerekli prosed\u00fcrlerin tamamlanmas\u0131 \u00f6nem arz etmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Yeni Geli\u015fme Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun (KGK) T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131\u2019n\u0131n (TSRS) uygulama kapsam\u0131n\u0131n belirlenmesinde esas al\u0131nan […]<\/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-32020","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-corporate-tr"],"acf":[],"yoast_head":"\nTSRS Kapsam G\u00fcncellemesi: S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131 E\u015fik De\u011ferleri Art\u0131r\u0131ld\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun (KGK) T\u00fcrkiye 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