{"id":35790,"date":"2026-10-12T08:45:07","date_gmt":"2026-10-12T08:45:07","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=35790"},"modified":"2026-10-12T08:45:07","modified_gmt":"2026-10-12T08:45:07","slug":"sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-bir-sure-uzatimi-daha","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/10\/12\/sermayenin-kaybi-ve-borca-batik-olma-durumuna-iliskin-tebligde-degisiklik-bir-sure-uzatimi-daha\/","title":{"rendered":"Sermayenin Kayb\u0131 ve Borca Bat\u0131k Olma Durumuna \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik: Bir S\u00fcre Uzat\u0131m\u0131 Daha"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>\u015eirketlerin sermaye yap\u0131lar\u0131n\u0131n de\u011ferlendirilmesinde belirli gider ve kur fark\u0131 zarar kalemlerinin etkisinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131na y\u00f6nelik uygulaman\u0131n s\u00fcresi, 10 Ekim 2026 tarihli ve 33396 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131nlanarak ayn\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe giren 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 (&#8220;<strong>Tebli\u011f<\/strong>&#8220;), uyar\u0131nca 1 Ocak 2028\u2019e kadar bir y\u0131l daha uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>De\u011fi\u015fiklik ne getiriyor?<\/strong><br \/>\nT\u00fcrk Ticaret Kanunu\u2019nun 376. Maddesi \u00e7er\u00e7evesinde \u015firketlerin yapacaklar\u0131 sermaye kayb\u0131 veya borca bat\u0131k olma hesaplamalar\u0131nda; 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 dikkate al\u0131nmamas\u0131 imk\u00e2n\u0131, yay\u0131nlanan Tebli\u011f ile 1 Ocak 2028\u2019e kadar tekrar uzat\u0131lm\u0131\u015ft\u0131r. De\u011fi\u015fiklikten \u00f6nce bu d\u00fczenleme 1 Ocak 2027\u2019ye kadar ge\u00e7erliydi.<\/p>\n<p><em>Sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin uygulamalar\u0131 detayl\u0131 a\u00e7\u0131klayan b\u00fcltenimize\u00a0<a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=Sis4M0NkU3lCcEFYRHJLQmpJSURtNFQwNm5zU2x5VjlyN1FTVHM5aVFEVjNyQ0NLaVpBVWprZGRKR0o1QkVFRG1SaCtJdGQ2Wkp3eUcxdkRiTXkrT0grWnU1M0VReHVHUGRBcTZ6R1ZMS0RkTzF5NXA3YVpuTklWYlc3R2dtOExKOVdMaHBMNWRxYVZ2NytUMHFlaU8zRG93TjJBbVZoY3gyZnpBcmo3K0VsN2FaU1pIcjZJb2w5aDU5QjZ6WVZWUVFvbmRWVlhoVlJkdk56OXpuMnA3dU9lYWoyUnN1OFdETmJUTTBjbG12QW1IM3A2OVBkMkJjbmdRQVpHZXdpYStTNXdGVDc4aE1qQ0hvUnpLa281Smc9PQ==&amp;rh=ff0115ff67f6026885f1d4f09847829a2125eca9__;!!Hj9Y_P0nvg!SSPMpP8UO5CipfB6EYhFmhocNjcy5afuDOQGDatIuR8p-3kXVb1yfIexkhHhRxBQx-vHSGPBz7mH9sg-RshRXkAMkA$\">buradan,<\/a> uygulamada 29.12.2020 tarihinde yap\u0131lan de\u011fi\u015fikliklere ili\u015fkin b\u00fcltenimize ise\u00a0<a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=Sis4M0NkU3lCcEFYRHJLQmpJSURtNFQwNm5zU2x5VjlyN1FTVHM5aVFEVjNyQ0NLaVpBVWprZGRKR0o1QkVFRG1SaCtJdGQ2Wkp4TkZ4UGM0WTllcUd6S1c1dDhKSjdrK1czb3grVEpVdlhhTmZmMzdHSGVPRzJpU2YyZVNCNmdJSkEvTkJJa0ZjZXVlTFZOOGxodkRQUittbGMwbjhGUUlqQlVsZEF0citXVCtjM3JuNzRSQjFVRG1ZR1dVTFFS&amp;rh=ff0115ff67f6026885f1d4f09847829a2125eca9__;!!Hj9Y_P0nvg!SSPMpP8UO5CipfB6EYhFmhocNjcy5afuDOQGDatIuR8p-3kXVb1yfIexkhHhRxBQx-vHSGPBz7mH9sg-RsibJ3F_Rg$\">buradan\u00a0<\/a>ula\u015fabilirsiniz.<\/em><\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Yap\u0131lan de\u011fi\u015fiklik ile \u015firketlerin sermaye ve \u00f6zvarl\u0131k yap\u0131lar\u0131n\u0131n de\u011ferlendirilmesinde belirli gider ve kur fark\u0131 zarar kalemlerinin dikkate al\u0131nmamas\u0131 suretiyle katk\u0131 sa\u011flayan d\u00fczenlemenin devam\u0131 sa\u011flanm\u0131\u015ft\u0131r. Bu kapsamda, \u015firketlerin sermaye kayb\u0131 veya borca bat\u0131kl\u0131k hallerinde \u00f6ng\u00f6r\u00fclen usul ve esaslara uygun hareket etmeleri ve ilgili mevzuat d\u00fczenlemelerini yak\u0131ndan takip etmeleri \u00f6nem arz etmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme \u015eirketlerin sermaye yap\u0131lar\u0131n\u0131n de\u011ferlendirilmesinde belirli gider ve kur fark\u0131 zarar kalemlerinin etkisinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131na y\u00f6nelik uygulaman\u0131n s\u00fcresi, 10 Ekim [&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-35790","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: Bir S\u00fcre Uzat\u0131m\u0131 Daha<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme \u015eirketlerin sermaye yap\u0131lar\u0131n\u0131n de\u011ferlendirilmesinde belirli gider ve kur fark\u0131 zarar kalemlerinin etkisinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131na y\u00f6nelik\" \/>\n<meta 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