{"status":true,"post":{"id":19409,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:36:05","created_at":"2018-11-18T21:00:00.000000Z","updated_at":"2022-10-24T10:36:05.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19409,"is_featured":0,"title":"Kurumlarda \u00f6rt\u00fcl\u00fc sermaye ve ili\u015fkili ki\u015fi riski","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Vergi Usul Kanunu\u2019nun 192\u2019nci maddesinde yer alan tan\u0131mlamaya g\u00f6re bilan\u00e7onun \u201cAktif toplam\u0131 ile bor\u00e7lar aras\u0131ndaki fark, m\u00fcte\u015febbisin i\u015fletmeye mevzu varl\u0131\u011f\u0131n\u0131 \u201c\u00f6z sermaye\u201dyi te\u015fkil eder. <\/span><br><span class=\"large\"> \u00d6z sermaye bilan\u00e7onun pasif tablosunda yer al\u0131r.<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 12\u2019nci maddesi uyar\u0131nca \u201cKurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin <\/span><span class=\"large\">ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n, hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131l\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER \u0130L\u0130\u015eK\u0130L\u0130 K\u0130\u015e\u0130 <\/strong><\/span><\/p>  <p><span class=\"large\">Kanun \u201corta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu bir kurumu ya da do\u011frudan veya dolayl\u0131 olarak orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu\u201d ili\u015fkili ki\u015fi olarak kabul etmektedir.<\/span><\/p>  <p><span class=\"large\">Bir ba\u015fka anlat\u0131mla bir kurum a\u00e7\u0131s\u0131ndan ili\u015fkili ki\u015fi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumun kendi ortaklar\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n ilgili bulundu\u011fu ger\u00e7ek ki\u015fi ve kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan do\u011frudan veya dolayl\u0131 olarak ba\u011fl\u0131 bulundu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan n\u00fcfuzu alt\u0131nda bulundurdu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklar\u0131n\u0131n e\u015flerini,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklar\u0131n veya e\u015flerinin \u00fcstsoy veya altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece dahil yansoy h\u0131s\u0131mlar\u0131 veya kay\u0131n h\u0131s\u0131mlar\u0131n\u0131 ifade etmektedir.<\/span><\/li>  <\/ul>  <p><strong><span class=\"large\">\u00d6RT\u00dcL\u00dc SERMAYE KABUL ED\u0130LMEYEN BOR\u00c7LANMALAR<\/span><\/strong><\/p>  <p><span class=\"large\">A\u015fa\u011f\u0131da say\u0131lan bor\u00e7lanmalar \u00f6rt\u00fcl\u00fc sermaye olarak kabul edilmemektedir.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin sa\u011flad\u0131\u011f\u0131 gayrinakdi teminatlar kar\u015f\u0131l\u0131\u011f\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden yap\u0131lan bor\u00e7lanmalar,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n i\u015ftiraklerinin ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin, banka ve finans kurumlar\u0131ndan ya da sermaye piyasalar\u0131ndan temin ederek ayn\u0131 ko\u015fullarla k\u0131smen veya tamamen kulland\u0131\u011f\u0131 bor\u00e7lanmalar,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bankac\u0131l\u0131k Kanunu\u2019na g\u00f6re faaliyette bulunulan bankalar taraf\u0131ndan yap\u0131lan bor\u00e7lanmalar,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Finansal Kiralama Kanunu kapsam\u0131nda faaliyet g\u00f6steren finansal kiralama \u015firketleri, \u201c\u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u201d kapsam\u0131nda faaliyet g\u00f6steren finansman ve faktoring \u015firketleri ile ipotek finansman kurulu\u015flar\u0131n\u0131n bu faaliyetleriyle ilgili olarak ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan bankalardan yapt\u0131klar\u0131 bor\u00e7lanmalar, yukar\u0131da da ifade edildi\u011fi gibi \u00f6rt\u00fcl\u00fc sermaye kapsam\u0131nda de\u011ferlendirilememektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>VERG\u0130LEND\u0130RME \u0130\u015eLEMLER\u0130NDE KUR FARKI<\/strong><\/span><\/p>  <p><span class=\"large\">\u00d6rt\u00fcl\u00fc sermaye \u00fczerinden kur fark\u0131 hari\u00e7, faiz ve benzeri \u00f6demeler veya hesaplanan tutarlar Gelir ve Kurumlar Vergisi Kanunlar\u0131n\u0131n uygulanmas\u0131nda gerek bor\u00e7 alan gerekse bor\u00e7 veren nezdinde, \u00f6rt\u00fcl\u00fc sermaye \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler a\u00e7\u0131s\u0131ndan ana merkeze aktar\u0131lan tutar olarak kabul edilmektedir. Bu ba\u011flamda da daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri tam m\u00fckellef kurumlar nezdinde yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen d\u00fczeltmede \u00f6rt\u00fcl\u00fc sermayeye ili\u015fkin kur farklar\u0131n\u0131 da kapsayacak \u015fekilde, konuya taraf olan m\u00fckelleflere y\u00f6nelik buna g\u00f6re d\u00fczeltmesi gerekir. Ancak s\u00f6z konusu d\u00fczeltmenin yap\u0131labilmesi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye kullanan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 zorunludur.<\/span><\/p>  <p><span class=\"large\"><strong>Y\u00dcZDE 10 SERMAYE \u015eARTI<\/strong><\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi \u00f6rt\u00fcl\u00fc sermaye uygulamas\u0131nda ortakla ili\u015fkili ki\u015fi tan\u0131m\u0131 \u00e7ok \u00f6nemlidir. \u00c7\u00fcnk\u00fc;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Orta\u011f\u0131n, do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az y\u00fczde 10 oran\u0131nda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu ya da,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Do\u011frudan veya dolayl\u0131 olarak orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin, oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Dolay\u0131s\u0131yla, ortakla ili\u015fkili say\u0131lan ki\u015fi veya kurumlarda, en az y\u00fczde 10 oran\u0131nda sermaye, oy ya da k\u00e2r pay\u0131 hakk\u0131na sahip olma ko\u015fulu aranmaktad\u0131r. Ger\u00e7ek ki\u015fi veya kurumlar\u0131n, bor\u00e7 kullanan kurumlara, y\u00fczde 10 oran\u0131ndan daha az sermaye, oy veya k\u00e2r pay\u0131 hakk\u0131 bulunmas\u0131 halinde, ortakla ili\u015fkili ki\u015fi say\u0131lmas\u0131 s\u00f6z konusu olmamaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kurumlarda-ortulu-sermaye-ve-iliskili-kisi-riski","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kurumlarda \u00f6rt\u00fcl\u00fc sermaye ve ili\u015fkili ki\u015fi riski","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":93,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":19508,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19409,"locale":"tr","category_id":73,"title":"Kurumlarda \u00f6rt\u00fcl\u00fc sermaye ve ili\u015fkili ki\u015fi riski","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Vergi Usul Kanunu\u2019nun 192\u2019nci maddesinde yer alan tan\u0131mlamaya g\u00f6re bilan\u00e7onun \u201cAktif toplam\u0131 ile bor\u00e7lar aras\u0131ndaki fark, m\u00fcte\u015febbisin i\u015fletmeye mevzu varl\u0131\u011f\u0131n\u0131 \u201c\u00f6z sermaye\u201dyi te\u015fkil eder. <\/span><br><span class=\"large\"> \u00d6z sermaye bilan\u00e7onun pasif tablosunda yer al\u0131r.<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 12\u2019nci maddesi uyar\u0131nca \u201cKurumlar\u0131n, ortaklar\u0131ndan veya ortaklarla ili\u015fkili olan ki\u015filerden do\u011frudan veya dolayl\u0131 olarak temin <\/span><span class=\"large\">ederek i\u015fletmede kulland\u0131klar\u0131 bor\u00e7lar\u0131n, hesap d\u00f6nemi i\u00e7inde herhangi bir tarihte kurumun \u00f6z sermayesinin \u00fc\u00e7 kat\u0131n\u0131 a\u015fan k\u0131sm\u0131, ilgili hesap d\u00f6nemi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye say\u0131l\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER \u0130L\u0130\u015eK\u0130L\u0130 K\u0130\u015e\u0130 <\/strong><\/span><\/p>  <p><span class=\"large\">Kanun \u201corta\u011f\u0131n do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az bu oranda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu bir kurumu ya da do\u011frudan veya dolayl\u0131 olarak orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerinin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu\u201d ili\u015fkili ki\u015fi olarak kabul etmektedir.<\/span><\/p>  <p><span class=\"large\">Bir ba\u015fka anlat\u0131mla bir kurum a\u00e7\u0131s\u0131ndan ili\u015fkili ki\u015fi;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumun kendi ortaklar\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n ilgili bulundu\u011fu ger\u00e7ek ki\u015fi ve kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan do\u011frudan veya dolayl\u0131 olarak ba\u011fl\u0131 bulundu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n veya ortaklar\u0131n\u0131n idaresi, denetimi veya sermayesi bak\u0131m\u0131ndan n\u00fcfuzu alt\u0131nda bulundurdu\u011fu ger\u00e7ek ki\u015fi veya kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklar\u0131n\u0131n e\u015flerini,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklar\u0131n veya e\u015flerinin \u00fcstsoy veya altsoyu, \u00fc\u00e7\u00fcnc\u00fc derece dahil yansoy h\u0131s\u0131mlar\u0131 veya kay\u0131n h\u0131s\u0131mlar\u0131n\u0131 ifade etmektedir.<\/span><\/li>  <\/ul>  <p><strong><span class=\"large\">\u00d6RT\u00dcL\u00dc SERMAYE KABUL ED\u0130LMEYEN BOR\u00c7LANMALAR<\/span><\/strong><\/p>  <p><span class=\"large\">A\u015fa\u011f\u0131da say\u0131lan bor\u00e7lanmalar \u00f6rt\u00fcl\u00fc sermaye olarak kabul edilmemektedir.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin sa\u011flad\u0131\u011f\u0131 gayrinakdi teminatlar kar\u015f\u0131l\u0131\u011f\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden yap\u0131lan bor\u00e7lanmalar,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar\u0131n i\u015ftiraklerinin ortaklar\u0131n\u0131n veya ortaklarla ili\u015fkili ki\u015filerin, banka ve finans kurumlar\u0131ndan ya da sermaye piyasalar\u0131ndan temin ederek ayn\u0131 ko\u015fullarla k\u0131smen veya tamamen kulland\u0131\u011f\u0131 bor\u00e7lanmalar,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bankac\u0131l\u0131k Kanunu\u2019na g\u00f6re faaliyette bulunulan bankalar taraf\u0131ndan yap\u0131lan bor\u00e7lanmalar,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Finansal Kiralama Kanunu kapsam\u0131nda faaliyet g\u00f6steren finansal kiralama \u015firketleri, \u201c\u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u201d kapsam\u0131nda faaliyet g\u00f6steren finansman ve faktoring \u015firketleri ile ipotek finansman kurulu\u015flar\u0131n\u0131n bu faaliyetleriyle ilgili olarak ortak veya ortakla ili\u015fkili ki\u015fi say\u0131lan bankalardan yapt\u0131klar\u0131 bor\u00e7lanmalar, yukar\u0131da da ifade edildi\u011fi gibi \u00f6rt\u00fcl\u00fc sermaye kapsam\u0131nda de\u011ferlendirilememektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>VERG\u0130LEND\u0130RME \u0130\u015eLEMLER\u0130NDE KUR FARKI<\/strong><\/span><\/p>  <p><span class=\"large\">\u00d6rt\u00fcl\u00fc sermaye \u00fczerinden kur fark\u0131 hari\u00e7, faiz ve benzeri \u00f6demeler veya hesaplanan tutarlar Gelir ve Kurumlar Vergisi Kanunlar\u0131n\u0131n uygulanmas\u0131nda gerek bor\u00e7 alan gerekse bor\u00e7 veren nezdinde, \u00f6rt\u00fcl\u00fc sermaye \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler a\u00e7\u0131s\u0131ndan ana merkeze aktar\u0131lan tutar olarak kabul edilmektedir. Bu ba\u011flamda da daha \u00f6nce yap\u0131lan vergilendirme i\u015flemleri tam m\u00fckellef kurumlar nezdinde yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen d\u00fczeltmede \u00f6rt\u00fcl\u00fc sermayeye ili\u015fkin kur farklar\u0131n\u0131 da kapsayacak \u015fekilde, konuya taraf olan m\u00fckelleflere y\u00f6nelik buna g\u00f6re d\u00fczeltmesi gerekir. Ancak s\u00f6z konusu d\u00fczeltmenin yap\u0131labilmesi i\u00e7in \u00f6rt\u00fcl\u00fc sermaye kullanan kurum ad\u0131na tarh edilen vergilerin kesinle\u015fmi\u015f ve \u00f6denmi\u015f olmas\u0131 zorunludur.<\/span><\/p>  <p><span class=\"large\"><strong>Y\u00dcZDE 10 SERMAYE \u015eARTI<\/strong><\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi \u00f6rt\u00fcl\u00fc sermaye uygulamas\u0131nda ortakla ili\u015fkili ki\u015fi tan\u0131m\u0131 \u00e7ok \u00f6nemlidir. \u00c7\u00fcnk\u00fc;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Orta\u011f\u0131n, do\u011frudan veya dolayl\u0131 olarak en az y\u00fczde 10 oran\u0131nda orta\u011f\u0131 oldu\u011fu veya en az y\u00fczde 10 oran\u0131nda oy veya k\u00e2r pay\u0131 hakk\u0131na sahip oldu\u011fu ya da,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Do\u011frudan veya dolayl\u0131 olarak orta\u011f\u0131n veya ortakla ili\u015fkili bu kurumun sermayesinin, oy veya k\u00e2r pay\u0131 hakk\u0131na sahip hisselerin en az y\u00fczde 10\u2019unu elinde bulunduran bir ger\u00e7ek ki\u015fi veya kurumu ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Dolay\u0131s\u0131yla, ortakla ili\u015fkili say\u0131lan ki\u015fi veya kurumlarda, en az y\u00fczde 10 oran\u0131nda sermaye, oy ya da k\u00e2r pay\u0131 hakk\u0131na sahip olma ko\u015fulu aranmaktad\u0131r. Ger\u00e7ek ki\u015fi veya kurumlar\u0131n, bor\u00e7 kullanan kurumlara, y\u00fczde 10 oran\u0131ndan daha az sermaye, oy veya k\u00e2r pay\u0131 hakk\u0131 bulunmas\u0131 halinde, ortakla ili\u015fkili ki\u015fi say\u0131lmas\u0131 s\u00f6z konusu olmamaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kurumlarda-ortulu-sermaye-ve-iliskili-kisi-riski","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kurumlarda \u00f6rt\u00fcl\u00fc sermaye ve ili\u015fkili ki\u015fi riski","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":93,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}