{"status":true,"post":{"id":20691,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:55:23","created_at":"2019-07-25T21:00:00.000000Z","updated_at":"2022-10-24T10:55:23.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20691,"is_featured":0,"title":"Sermaye kayb\u0131nda uyulacak usul ve esaslar","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\">Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan \u201c6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar hakk\u0131ndaki tebli\u011f ile\u201d sermayenin kayb\u0131 veya borca bat\u0131k olma durumunda uyulacak usul ve esaslar belirlenmi\u015f bulunmaktad\u0131r. (15.09.2018 g\u00fcn ve 30536 say\u0131l\u0131 Resmi Gazete). S\u00f6z konusu tebli\u011f anonim ve limited \u015firketler ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketleri kapsamaktad\u0131r. Tebli\u011fin d\u00f6rd\u00fcnc\u00fc maddesinde yer alan;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a - Aktif: \u015firketin sahip oldu\u011fu d\u00f6nen ve duran varl\u0131klar\u0131,<\/span><br><span class=\"large\"> b - Ara d\u00f6nem finansal tablo: 3, 6 ve 9 ayl\u0131k d\u00f6nem sonlar\u0131 itibar\u0131yla haz\u0131rlanm\u0131\u015f finansal tablolar\u0131,<\/span><br><span class=\"large\"> c - Bor\u00e7: \u00d6z kaynaklar hari\u00e7 \u015firketin aktiflerini finanse etti\u011fi kaynaklar\u0131,<\/span><br><span class=\"large\"> \u00e7 - Kanun: 13.01.2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nu,<\/span><br><span class=\"large\"> d - Kanuni yedek ak\u00e7e; T\u00fcrk Ticaret Kanunu\u2019nun 519\u2019uncu maddesinde d\u00fczenlenen yedek ak\u00e7eyi, <\/span><br><span class=\"large\"> e - Ortak: Anonim \u015firketlerin pay sahiplerini, limited ve sermayesi paylara \u2018b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin ortaklar\u0131n\u0131,<\/span><br><span class=\"large\"> f - Serbest yedek ak\u00e7e: Kanuni yedek ak\u00e7elerin sermayenin veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayenin yar\u0131s\u0131n\u0131 a\u015fan k\u0131sm\u0131 ile kanun ve s\u00f6zle\u015fme gere\u011fi ayr\u0131lanlar d\u0131\u015f\u0131nda genel kurulca ayr\u0131lmas\u0131na karar verilen yedek ak\u00e7eleri,<\/span><br><span class=\"large\"> g - \u015eirket: Anonim ve limited \u015firketler ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketleri,<\/span><br><span class=\"large\"> h - S\u00f6zle\u015fme: Anonim \u015firketler ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin esas s\u00f6zle\u015fmesini, limited \u015firketlerin \u015firket s\u00f6zle\u015fmesini,<\/span><br><span class=\"large\"> \u0131 - Y\u00f6netim organ\u0131: Anonim \u015firketlerde y\u00f6netim kurulunu, limited \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde y\u00f6neticiyi veya y\u00f6neticileri ifade etmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Son y\u0131ll\u0131k bilan\u00e7odan, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131 takdirde y\u00f6netim organ\u0131, genel kurulu hemen toplant\u0131ya \u00e7a\u011f\u0131r\u0131r. Genel kurulun g\u00fcndem maddeleri aras\u0131nda sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 belirtilir. <\/span><br><span class=\"large\"> Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 durumlarda farkl\u0131 bir g\u00fcndem ile toplant\u0131ya \u00e7a\u011fr\u0131lm\u0131\u015f olsa dahi bu husus genel kurulda g\u00f6r\u00fc\u015f\u00fcl\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde y\u00f6netim organ\u0131, bu genel kurula uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici \u00f6nlemleri sunar. <\/span><br><span class=\"large\"> *Y\u00f6netim organ\u0131 son bilan\u00e7oyu genel kurula sunarak \u015firketin finansal y\u00f6nden bulundu\u011fu durumu b\u00fct\u00fcn a\u00e7\u0131kl\u0131\u011f\u0131yla ve her orta\u011f\u0131n anlayabilece\u011fi \u015fekilde anlat\u0131r. Bu hususta genel kurula rapor da sunulabilir.<\/span><br><span class=\"large\"> * Y\u00f6netim organ\u0131, \u015firketin mali durumundaki k\u00f6t\u00fcle\u015fmeyi ortadan kald\u0131rmak veya en az\u0131ndan etkilerini hafifletmek amac\u0131yla, uygun g\u00f6rd\u00fc\u011f\u00fc sermayenin tamamlanmas\u0131, sermaye art\u0131r\u0131m\u0131, baz\u0131 \u00fcretim birimlerinin veya b\u00f6l\u00fcmlerinin kapat\u0131lmas\u0131 ya da k\u00fc\u00e7\u00fclt\u00fclmesi, i\u015ftiraklerin sat\u0131\u015f\u0131, pazarlama sisteminin de\u011fi\u015ftirilmesi gibi iyile\u015ftirici \u00f6nlemleri alternatifli ve kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak ayn\u0131 genel kurula sunar ve a\u00e7\u0131klar. <\/span><br><span class=\"large\"> * Genel kurul, sunulan iyile\u015ftirici \u00f6nlemleri aynen kabul edebilece\u011fi gibi de\u011fi\u015ftirerek de kabul edebilir ya da sunulan \u00f6nlemler d\u0131\u015f\u0131nda ba\u015fka bir \u00f6nlemin uygulanmas\u0131na karar verebilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde toplant\u0131ya \u00e7a\u011fr\u0131lan genel kurul;<\/span><br><span class=\"large\"> a - Sermayenin \u00fc\u00e7te biri ile yetinilmesine ve Kanun\u2019un 473 ila 475\u2019inci maddelerine g\u00f6re sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131na,<\/span><br><span class=\"large\"> - Sermayenin tamamlanmas\u0131na,<\/span><br><span class=\"large\"> - Sermayenin art\u0131r\u0131lmas\u0131na karar verebilir.<\/span><br><span class=\"large\"> Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisi zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan \u015firketin genel kurulu, sermayenin \u00fc\u00e7te biriyle yetinmeye karar verdi\u011fi takdirde sermaye azalt\u0131m\u0131 Kanun\u2019un 473\u2019te 475 maddelerine g\u00f6re yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu kapsamda yap\u0131lacak sermaye azalt\u0131m\u0131nda y\u00f6netim organ\u0131 alacakl\u0131lar\u0131 \u00e7a\u011f\u0131rmaktan ve bunlar\u0131n haklar\u0131n\u0131n \u00f6denmesinden veya teminat alt\u0131na al\u0131nmas\u0131ndan vazge\u00e7ebilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermayenin tamamlanmas\u0131, bilan\u00e7o a\u00e7\u0131klar\u0131n\u0131n, ortaklar\u0131n veya baz\u0131 ortaklar taraf\u0131ndan kapat\u0131lmas\u0131d\u0131r. Kanuni yedek ak\u00e7elerin yitirilen k\u0131s\u0131mlar\u0131n\u0131n tamamlanmas\u0131na gerek yoktur. Sermayenin tamamlanmas\u0131na karar verilmesi halinde her ortak zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan tutar\u0131 kapatacak miktarda paray\u0131 vermekle y\u00fck\u00fcml\u00fcd\u00fcr. Her ortak, pay\u0131 oran\u0131nda tamamlamaya kat\u0131labilir ve verdi\u011fini geri alamaz. Bu y\u00fck\u00fcml\u00fcl\u00fck sermaye konulmas\u0131 veya bor\u00e7 verilmesi niteli\u011finde olmay\u0131p kar\u015f\u0131l\u0131ks\u0131zd\u0131r. Ayr\u0131ca yap\u0131lan \u00f6demeler, gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans olarak nitelendirilmez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermayenin tamamlanmas\u0131nda, anonim ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler bak\u0131m\u0131ndan TTK\u2019n\u0131n 421\u2019inci maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi, limited \u015firketler bak\u0131m\u0131ndan 603 ve devam\u0131 maddeleri uygulan\u0131r.<\/span><br><span class=\"large\"> Sermayenin tamamlanamamas\u0131, baz\u0131 ortaklar\u0131n kendi istekleriyle tamamlama yapmas\u0131na engel olu\u015fturmaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bilan\u00e7o zararlar\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in getirilen y\u00fck\u00fcml\u00fcl\u00fckler uyar\u0131nca yap\u0131lan \u00f6demeler \u00f6z kaynaklar i\u00e7erisinde sermaye tamamlama fonu hesab\u0131nda toplan\u0131r ve takip edilir.<\/span><\/p>  \t\t\t\t","slug":"sermaye-kaybinda-uyulacak-usul-ve-esaslar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Sermaye kayb\u0131nda uyulacak usul ve esaslar","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":82,"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":20790,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20691,"locale":"tr","category_id":73,"title":"Sermaye kayb\u0131nda uyulacak usul ve esaslar","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\">Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan \u201c6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar hakk\u0131ndaki tebli\u011f ile\u201d sermayenin kayb\u0131 veya borca bat\u0131k olma durumunda uyulacak usul ve esaslar belirlenmi\u015f bulunmaktad\u0131r. (15.09.2018 g\u00fcn ve 30536 say\u0131l\u0131 Resmi Gazete). S\u00f6z konusu tebli\u011f anonim ve limited \u015firketler ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketleri kapsamaktad\u0131r. Tebli\u011fin d\u00f6rd\u00fcnc\u00fc maddesinde yer alan;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a - Aktif: \u015firketin sahip oldu\u011fu d\u00f6nen ve duran varl\u0131klar\u0131,<\/span><br><span class=\"large\"> b - Ara d\u00f6nem finansal tablo: 3, 6 ve 9 ayl\u0131k d\u00f6nem sonlar\u0131 itibar\u0131yla haz\u0131rlanm\u0131\u015f finansal tablolar\u0131,<\/span><br><span class=\"large\"> c - Bor\u00e7: \u00d6z kaynaklar hari\u00e7 \u015firketin aktiflerini finanse etti\u011fi kaynaklar\u0131,<\/span><br><span class=\"large\"> \u00e7 - Kanun: 13.01.2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nu,<\/span><br><span class=\"large\"> d - Kanuni yedek ak\u00e7e; T\u00fcrk Ticaret Kanunu\u2019nun 519\u2019uncu maddesinde d\u00fczenlenen yedek ak\u00e7eyi, <\/span><br><span class=\"large\"> e - Ortak: Anonim \u015firketlerin pay sahiplerini, limited ve sermayesi paylara \u2018b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin ortaklar\u0131n\u0131,<\/span><br><span class=\"large\"> f - Serbest yedek ak\u00e7e: Kanuni yedek ak\u00e7elerin sermayenin veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayenin yar\u0131s\u0131n\u0131 a\u015fan k\u0131sm\u0131 ile kanun ve s\u00f6zle\u015fme gere\u011fi ayr\u0131lanlar d\u0131\u015f\u0131nda genel kurulca ayr\u0131lmas\u0131na karar verilen yedek ak\u00e7eleri,<\/span><br><span class=\"large\"> g - \u015eirket: Anonim ve limited \u015firketler ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketleri,<\/span><br><span class=\"large\"> h - S\u00f6zle\u015fme: Anonim \u015firketler ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin esas s\u00f6zle\u015fmesini, limited \u015firketlerin \u015firket s\u00f6zle\u015fmesini,<\/span><br><span class=\"large\"> \u0131 - Y\u00f6netim organ\u0131: Anonim \u015firketlerde y\u00f6netim kurulunu, limited \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde y\u00f6neticiyi veya y\u00f6neticileri ifade etmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Son y\u0131ll\u0131k bilan\u00e7odan, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131 takdirde y\u00f6netim organ\u0131, genel kurulu hemen toplant\u0131ya \u00e7a\u011f\u0131r\u0131r. Genel kurulun g\u00fcndem maddeleri aras\u0131nda sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 belirtilir. <\/span><br><span class=\"large\"> Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n ya da \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kald\u0131\u011f\u0131 durumlarda farkl\u0131 bir g\u00fcndem ile toplant\u0131ya \u00e7a\u011fr\u0131lm\u0131\u015f olsa dahi bu husus genel kurulda g\u00f6r\u00fc\u015f\u00fcl\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde y\u00f6netim organ\u0131, bu genel kurula uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici \u00f6nlemleri sunar. <\/span><br><span class=\"large\"> *Y\u00f6netim organ\u0131 son bilan\u00e7oyu genel kurula sunarak \u015firketin finansal y\u00f6nden bulundu\u011fu durumu b\u00fct\u00fcn a\u00e7\u0131kl\u0131\u011f\u0131yla ve her orta\u011f\u0131n anlayabilece\u011fi \u015fekilde anlat\u0131r. Bu hususta genel kurula rapor da sunulabilir.<\/span><br><span class=\"large\"> * Y\u00f6netim organ\u0131, \u015firketin mali durumundaki k\u00f6t\u00fcle\u015fmeyi ortadan kald\u0131rmak veya en az\u0131ndan etkilerini hafifletmek amac\u0131yla, uygun g\u00f6rd\u00fc\u011f\u00fc sermayenin tamamlanmas\u0131, sermaye art\u0131r\u0131m\u0131, baz\u0131 \u00fcretim birimlerinin veya b\u00f6l\u00fcmlerinin kapat\u0131lmas\u0131 ya da k\u00fc\u00e7\u00fclt\u00fclmesi, i\u015ftiraklerin sat\u0131\u015f\u0131, pazarlama sisteminin de\u011fi\u015ftirilmesi gibi iyile\u015ftirici \u00f6nlemleri alternatifli ve kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak ayn\u0131 genel kurula sunar ve a\u00e7\u0131klar. <\/span><br><span class=\"large\"> * Genel kurul, sunulan iyile\u015ftirici \u00f6nlemleri aynen kabul edebilece\u011fi gibi de\u011fi\u015ftirerek de kabul edebilir ya da sunulan \u00f6nlemler d\u0131\u015f\u0131nda ba\u015fka bir \u00f6nlemin uygulanmas\u0131na karar verebilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisinin zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde toplant\u0131ya \u00e7a\u011fr\u0131lan genel kurul;<\/span><br><span class=\"large\"> a - Sermayenin \u00fc\u00e7te biri ile yetinilmesine ve Kanun\u2019un 473 ila 475\u2019inci maddelerine g\u00f6re sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131na,<\/span><br><span class=\"large\"> - Sermayenin tamamlanmas\u0131na,<\/span><br><span class=\"large\"> - Sermayenin art\u0131r\u0131lmas\u0131na karar verebilir.<\/span><br><span class=\"large\"> Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az \u00fc\u00e7te ikisi zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan \u015firketin genel kurulu, sermayenin \u00fc\u00e7te biriyle yetinmeye karar verdi\u011fi takdirde sermaye azalt\u0131m\u0131 Kanun\u2019un 473\u2019te 475 maddelerine g\u00f6re yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu kapsamda yap\u0131lacak sermaye azalt\u0131m\u0131nda y\u00f6netim organ\u0131 alacakl\u0131lar\u0131 \u00e7a\u011f\u0131rmaktan ve bunlar\u0131n haklar\u0131n\u0131n \u00f6denmesinden veya teminat alt\u0131na al\u0131nmas\u0131ndan vazge\u00e7ebilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermayenin tamamlanmas\u0131, bilan\u00e7o a\u00e7\u0131klar\u0131n\u0131n, ortaklar\u0131n veya baz\u0131 ortaklar taraf\u0131ndan kapat\u0131lmas\u0131d\u0131r. Kanuni yedek ak\u00e7elerin yitirilen k\u0131s\u0131mlar\u0131n\u0131n tamamlanmas\u0131na gerek yoktur. Sermayenin tamamlanmas\u0131na karar verilmesi halinde her ortak zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan tutar\u0131 kapatacak miktarda paray\u0131 vermekle y\u00fck\u00fcml\u00fcd\u00fcr. Her ortak, pay\u0131 oran\u0131nda tamamlamaya kat\u0131labilir ve verdi\u011fini geri alamaz. Bu y\u00fck\u00fcml\u00fcl\u00fck sermaye konulmas\u0131 veya bor\u00e7 verilmesi niteli\u011finde olmay\u0131p kar\u015f\u0131l\u0131ks\u0131zd\u0131r. Ayr\u0131ca yap\u0131lan \u00f6demeler, gelecekte yap\u0131lacak sermaye art\u0131r\u0131m\u0131na mahsuben bir avans olarak nitelendirilmez.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermayenin tamamlanmas\u0131nda, anonim ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler bak\u0131m\u0131ndan TTK\u2019n\u0131n 421\u2019inci maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi, limited \u015firketler bak\u0131m\u0131ndan 603 ve devam\u0131 maddeleri uygulan\u0131r.<\/span><br><span class=\"large\"> Sermayenin tamamlanamamas\u0131, baz\u0131 ortaklar\u0131n kendi istekleriyle tamamlama yapmas\u0131na engel olu\u015fturmaz.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bilan\u00e7o zararlar\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in getirilen y\u00fck\u00fcml\u00fcl\u00fckler uyar\u0131nca yap\u0131lan \u00f6demeler \u00f6z kaynaklar i\u00e7erisinde sermaye tamamlama fonu hesab\u0131nda toplan\u0131r ve takip edilir.<\/span><\/p>  \t\t\t\t","slug":"sermaye-kaybinda-uyulacak-usul-ve-esaslar","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":"Sermaye kayb\u0131nda uyulacak usul ve esaslar","meta_description":"Dr.Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":82,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}