{"id":32944,"date":"2026-03-18T09:27:46","date_gmt":"2026-03-18T09:27:46","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=32944"},"modified":"2026-03-18T09:27:46","modified_gmt":"2026-03-18T09:27:46","slug":"bagimsiz-denetim-icin-yeni-esik-degerleri-2","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri"},"content":{"rendered":"

Yeni Geli\u015fme<\/strong><\/p>\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 e\u015fik de\u011ferleri d\u00fczenleyen \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar\u201d (“Karar”<\/strong>) 17 Mart 2026 tarihli Resmi Gazete<\/a>‘de yay\u0131mland\u0131.<\/p>\n

Karar Nas\u0131l De\u011fi\u015fiklikler Getiriyor?<\/strong><\/p>\n

Ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fikler, en son 1 May\u0131s 2025 tarihli Resmi Gazete’de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar ile g\u00fcncellenmi\u015fti.<\/p>\n

Bu defa, ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketlerin belirlenmesine esas olan e\u015fik de\u011ferler, 1 Ocak 2026 ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde denetime tabi olma durumlar\u0131n\u0131n belirlenmesinde esas al\u0131nmak \u00fczere, a\u015fa\u011f\u0131daki \u015fekilde art\u0131r\u0131lm\u0131\u015ft\u0131r:<\/p>\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
Ba\u011f\u0131ms\u0131z Denetime Tabi Olman\u0131n Genel \u00d6l\u00e7\u00fctleri<\/p>\n

(i) Ekli II say\u0131l\u0131 listede say\u0131lan \u015firketler ile (ii) 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 (\u201cHalka A\u00e7\u0131k Say\u0131lan \u015eirketler<\/strong>\u201d) haricindeki<\/u> \u015firketler i\u00e7in ge\u00e7erlidir. <\/em><\/td>\n

\n
    \n
  1. Aktif toplam\u0131 300 milyon T\u00fcrk Liras\u0131<\/li>\n
  2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 600 milyon T\u00fcrk Liras\u0131<\/li>\n
  3. \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n
\n
    \n
  1. Aktif toplam\u0131 500 milyon T\u00fcrk Liras\u0131<\/li>\n
  2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 1 milyar T\u00fcrk Liras\u0131<\/li>\n
  3. \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Halka A\u00e7\u0131k Say\u0131lan \u015eirketler ile Karar ekinde yer alan Ekli II say\u0131l\u0131 listede belirtilen \u015firketler i\u00e7in e\u015fik de\u011ferlerde herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r. A\u015fa\u011f\u0131daki e\u015fikler ge\u00e7erlili\u011fini korumaktad\u0131r.<\/p>\n\n\n\n\n\n
    \u015eirket Tipi<\/strong><\/td>\nE\u015fik De\u011ferler<\/strong><\/td>\n<\/tr>\n
    Halka A\u00e7\u0131k Say\u0131lan \u015eirketler<\/td>\n\n
      \n
    1. Aktif toplam\u0131 30 milyon T\u00fcrk Liras\u0131<\/li>\n
    2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 40 milyon T\u00fcrk Liras\u0131<\/li>\n
    3. \u00c7al\u0131\u015fan say\u0131s\u0131 50 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
    Ekteki II say\u0131l\u0131 listede say\u0131lan \u015firketler<\/td>\n\n
      \n
    1. Aktif toplam\u0131 120 milyon T\u00fcrk Liras\u0131<\/li>\n
    2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 150 milyon T\u00fcrk Liras\u0131<\/li>\n
    3. \u00c7al\u0131\u015fan say\u0131s\u0131 100 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Bir \u015firketin ba\u011f\u0131ms\u0131z denetime tabi olabilmesi i\u00e7in yukar\u0131daki tabloda belirtilen yeni e\u015fiklerden en az ikisini art arda iki hesap d\u00f6neminde a\u015fmas\u0131 gerekti\u011fi temel kural\u0131 ise aynen ge\u00e7erlili\u011fini korumaktad\u0131r.<\/p>\n

      Yukar\u0131da an\u0131lan e\u015fiklerden ve kriterlerden ba\u011f\u0131ms\u0131z olarak ba\u011f\u0131ms\u0131z denetime tabii olacak \u015firketleri belirleyen Karar ekinde yer alan I say\u0131l\u0131 listeye, Do\u011fal Gaz Piyasas\u0131 Kanunu\u2019nun EK-1\u2019inci maddesi kapsam\u0131nda T\u00fcrkiye\u2019de kurulan ve sermayesinin yar\u0131s\u0131ndan fazlas\u0131na do\u011frudan veya dolayl\u0131 olarak Kamu \u0130ktisadi Te\u015febb\u00fcslerinin sahip oldu\u011fu \u015firketler de eklenmi\u015ftir. B\u00f6ylelikle bu \u015firketler herhangi bir e\u015fik de\u011fere ba\u011fl\u0131 olmaks\u0131z\u0131n ba\u011f\u0131ms\u0131z denetim kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

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

      Bu Karar, yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, 1 Ocak 2026 ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde denetime tabi olma durumlar\u0131n\u0131n belirlenmesinde esas al\u0131nacakt\u0131r. 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\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun (“TTK”) 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferleri d\u00fczenleyen […]<\/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-32944","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-corporate-tr"],"acf":[],"yoast_head":"\nBa\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun ("TTK") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferleri\" \/>\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\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri\" \/>\n<meta property=\"og:description\" content=\"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun ("TTK") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferleri\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-18T09:27:46+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=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri\",\"datePublished\":\"2026-03-18T09:27:46+00:00\",\"dateModified\":\"2026-03-18T09:27:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/\"},\"wordCount\":593,\"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\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/\",\"name\":\"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2026-03-18T09:27:46+00:00\",\"dateModified\":\"2026-03-18T09:27:46+00:00\",\"description\":\"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun (\\\"TTK\\\") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferleri\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri\"}]},{\"@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":"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri","description":"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun (\"TTK\") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferleri","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\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/","og_locale":"tr_TR","og_type":"article","og_title":"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri","og_description":"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun (\"TTK\") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferleri","og_url":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2026-03-18T09:27:46+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri","datePublished":"2026-03-18T09:27:46+00:00","dateModified":"2026-03-18T09:27:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/"},"wordCount":593,"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\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/","url":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/","name":"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2026-03-18T09:27:46+00:00","dateModified":"2026-03-18T09:27:46+00:00","description":"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun (\"TTK\") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin e\u015fik de\u011ferleri","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2026\/03\/18\/bagimsiz-denetim-icin-yeni-esik-degerleri-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri"}]},{"@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\/32944","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=32944"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/32944\/revisions"}],"predecessor-version":[{"id":32945,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/32944\/revisions\/32945"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=32944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=32944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=32944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}