{"status":true,"post":{"id":33695,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:27:13","created_at":"2022-06-23T21:00:00.000000Z","updated_at":"2022-10-24T18:27:13.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":33695,"is_featured":0,"title":"Ticari ya\u015famda g\u00fcvence ve riskler","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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Ticari ya\u015famda k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n kayna\u011f\u0131n\u0131 d\u00f6nemin ticari veya ticari k\u00e2rdan da\u011f\u0131t\u0131lmayarak i\u015fletmede b\u0131rak\u0131lan ge\u00e7mi\u015f y\u0131llar k\u00e2rlar\u0131, serbest yedekler ve di\u011fer serbest fonlar olu\u015fturmaktad\u0131r. Di\u011fer bir anlat\u0131mla k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n kayna\u011f\u0131, d\u00f6nemin ticari k\u00e2r\u0131 ile ticari k\u00e2rdan i\u015fletmede b\u0131rak\u0131lan ve da\u011f\u0131t\u0131lmas\u0131 k\u0131s\u0131tlanmam\u0131\u015f olan \u00f6zkaynak unsurlar\u0131ndan olu\u015fmaktad\u0131r.<\/span><\/p>

Ticari k\u00e2rdan da\u011f\u0131t\u0131lmayarak i\u015fletmede b\u0131rak\u0131lan k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n kayna\u011f\u0131n\u0131 olu\u015fturabilen di\u011fer \u00f6zkaynak unsurlar\u0131 ise ge\u00e7mi\u015f y\u0131llar k\u00e2rlar\u0131, ola\u011fan\u00fcst\u00fc yedekler ve di\u011fer k\u00e2r yedekleri gibi da\u011f\u0131t\u0131m\u0131 k\u0131s\u0131tlanmam\u0131\u015f olan fonlardan olu\u015fmaktad\u0131r.<\/span><\/p>

T\u00fcrk Ticaret Kanunu uyar\u0131nca \u015firket genel kurulunun k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na karar vermi\u015f olmas\u0131 gerekir. S\u00f6z konusu karar\u0131n verilebilmesi i\u00e7in ise y\u0131ll\u0131k bilan\u00e7oya g\u00f6re k\u00e2r sa\u011flanm\u0131\u015f veya \u00f6nceki y\u0131l k\u00e2rlar\u0131ndan bu ama\u00e7la kullan\u0131labilinecek serbest yedek ak\u00e7eler ayr\u0131lm\u0131\u015f olmal\u0131 ve \u015firket k\u00e2r\u0131n\u0131n da\u011f\u0131t\u0131labilmesi i\u00e7in kanuni ve iste\u011fe ba\u011fl\u0131 yedeklerin net d\u00f6nem k\u00e2r\u0131ndan ayr\u0131lm\u0131\u015f olmas\u0131 gerekmektedir. TTK\u2019n\u0131n 523\/1 maddesi h\u00fckm\u00fcnce, \u201cKanuni ve esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen iste\u011fe ba\u011fl\u0131 yedek ak\u00e7eler ayr\u0131lmad\u0131k\u00e7a pay sahiplerine da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131 belirlenemez.\u201d<\/span><\/p>

Net k\u00e2r ilkesine g\u00f6re i\u015fletmeler k\u00e2r (kazan\u00e7) elde etmedik\u00e7e veya ge\u00e7mi\u015f y\u0131llardan devreden \u2018k\u00e2r\u2019 bulunmad\u0131k\u00e7a ortaklara ya da hissedarlara k\u00e2r pay\u0131 da\u011f\u0131tamazlar.<\/span>
K\u00e2r pay\u0131; anonim ortakl\u0131kta y\u0131ll\u0131k net d\u00f6nem k\u00e2r\u0131ndan ve serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131lan payd\u0131r. (TTK:509\/2)<\/span><\/p>

Her pay sahibi da\u011f\u0131t\u0131lmas\u0131na karar verilen net d\u00f6nem k\u00e2r\u0131 \u00fczerinden da\u011f\u0131t\u0131lacak avanst\u0131r.<\/span><\/p>

Muhasebe k\u00e2r\u0131 olarak da isimlendirilen ticari k\u00e2r, bir d\u00f6neme ili\u015fkin vergiler d\u00fc\u015f\u00fclmeden \u00f6nceki k\u00e2r veya zarar olarak tan\u0131mlan\u0131r.<\/span><\/p>

Y\u0131ll\u0131k k\u00e2r, y\u0131ll\u0131k bilan\u00e7oya g\u00f6re belirlenir.<\/span><\/p>

Anonim \u015firketlerin finansal tablolar\u0131 T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na g\u00f6re \u015firketin malvarl\u0131\u011f\u0131n\u0131, bor\u00e7 ve y\u00fck\u00fcml\u00fcl\u00fcklerini, \u00f6z kaynaklar\u0131n\u0131 ve faaliyet sonu\u00e7lar\u0131n\u0131 tam, anla\u015f\u0131labilir, kar\u015f\u0131la\u015ft\u0131r\u0131labilir, ihtiya\u00e7lara ve i\u015fletmenin niteli\u011fine uygun bir \u015fekilde; \u015feffaf ve g\u00fcvenilir olarak; ger\u00e7e\u011fi d\u00fcr\u00fcst, aynen ve asl\u0131na sad\u0131k surette yans\u0131tacak \u015fekilde \u00e7\u0131kar\u0131l\u0131r.<\/span><\/p>

Kald\u0131 ki y\u00f6netim kurulu, ge\u00e7mi\u015f hesap d\u00f6nemine ait T\u00fcrkiye Muhasebe Standartlar\u0131\u2019nda \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunan finansal tablolar\u0131n\u0131, eklerini ve y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunu, bilan\u00e7o g\u00fcn\u00fcn\u00fc izleyen hesap d\u00f6neminin ilk \u00fc\u00e7 ay\u0131 i\u00e7inde haz\u0131rlar ve genel kurula sunar.<\/span><\/p>

Konsolide finansal tablolar\u0131 haz\u0131rlamakla y\u00fck\u00fcml\u00fc i\u015fletmeler ile konsolidasyon kapsam\u0131na giren i\u015fletmelerin belirlenmesinde ve ilgili di\u011fer konularda T\u00fcrkiye Muhasebe Standartlar\u0131 ge\u00e7erlidir.<\/span><\/p>

Y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu, \u015firketin o y\u0131la ait faaliyetlerinin ak\u0131\u015f\u0131 ile her y\u00f6n\u00fcyle finansal durumunu do\u011fru eksiksiz, dolamba\u00e7s\u0131z, ger\u00e7e\u011fe uygun ve d\u00fcr\u00fcst bir \u015fekilde yans\u0131t\u0131r. Bu raporda finansal durum, finansal tablolara g\u00f6re de\u011ferlendirilir. Raporda ayr\u0131ca, \u015firketin geli\u015fmesine ve kar\u015f\u0131la\u015fmas\u0131 muhtemel risklere de a\u00e7\u0131k\u00e7a i\u015faret olunur.<\/span><\/p> \t\t\t\t","slug":"ticari-yasamda-guvence-ve-riskler","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Ticari ya\u015famda g\u00fcvence ve riskler","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1063,"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":33794,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":33695,"locale":"tr","category_id":73,"title":"Ticari ya\u015famda g\u00fcvence ve riskler","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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Ticari ya\u015famda k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n kayna\u011f\u0131n\u0131 d\u00f6nemin ticari veya ticari k\u00e2rdan da\u011f\u0131t\u0131lmayarak i\u015fletmede b\u0131rak\u0131lan ge\u00e7mi\u015f y\u0131llar k\u00e2rlar\u0131, serbest yedekler ve di\u011fer serbest fonlar olu\u015fturmaktad\u0131r. Di\u011fer bir anlat\u0131mla k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n kayna\u011f\u0131, d\u00f6nemin ticari k\u00e2r\u0131 ile ticari k\u00e2rdan i\u015fletmede b\u0131rak\u0131lan ve da\u011f\u0131t\u0131lmas\u0131 k\u0131s\u0131tlanmam\u0131\u015f olan \u00f6zkaynak unsurlar\u0131ndan olu\u015fmaktad\u0131r.<\/span><\/p>

Ticari k\u00e2rdan da\u011f\u0131t\u0131lmayarak i\u015fletmede b\u0131rak\u0131lan k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n kayna\u011f\u0131n\u0131 olu\u015fturabilen di\u011fer \u00f6zkaynak unsurlar\u0131 ise ge\u00e7mi\u015f y\u0131llar k\u00e2rlar\u0131, ola\u011fan\u00fcst\u00fc yedekler ve di\u011fer k\u00e2r yedekleri gibi da\u011f\u0131t\u0131m\u0131 k\u0131s\u0131tlanmam\u0131\u015f olan fonlardan olu\u015fmaktad\u0131r.<\/span><\/p>

T\u00fcrk Ticaret Kanunu uyar\u0131nca \u015firket genel kurulunun k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na karar vermi\u015f olmas\u0131 gerekir. S\u00f6z konusu karar\u0131n verilebilmesi i\u00e7in ise y\u0131ll\u0131k bilan\u00e7oya g\u00f6re k\u00e2r sa\u011flanm\u0131\u015f veya \u00f6nceki y\u0131l k\u00e2rlar\u0131ndan bu ama\u00e7la kullan\u0131labilinecek serbest yedek ak\u00e7eler ayr\u0131lm\u0131\u015f olmal\u0131 ve \u015firket k\u00e2r\u0131n\u0131n da\u011f\u0131t\u0131labilmesi i\u00e7in kanuni ve iste\u011fe ba\u011fl\u0131 yedeklerin net d\u00f6nem k\u00e2r\u0131ndan ayr\u0131lm\u0131\u015f olmas\u0131 gerekmektedir. TTK\u2019n\u0131n 523\/1 maddesi h\u00fckm\u00fcnce, \u201cKanuni ve esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen iste\u011fe ba\u011fl\u0131 yedek ak\u00e7eler ayr\u0131lmad\u0131k\u00e7a pay sahiplerine da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131 belirlenemez.\u201d<\/span><\/p>

Net k\u00e2r ilkesine g\u00f6re i\u015fletmeler k\u00e2r (kazan\u00e7) elde etmedik\u00e7e veya ge\u00e7mi\u015f y\u0131llardan devreden \u2018k\u00e2r\u2019 bulunmad\u0131k\u00e7a ortaklara ya da hissedarlara k\u00e2r pay\u0131 da\u011f\u0131tamazlar.<\/span>
K\u00e2r pay\u0131; anonim ortakl\u0131kta y\u0131ll\u0131k net d\u00f6nem k\u00e2r\u0131ndan ve serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131lan payd\u0131r. (TTK:509\/2)<\/span><\/p>

Her pay sahibi da\u011f\u0131t\u0131lmas\u0131na karar verilen net d\u00f6nem k\u00e2r\u0131 \u00fczerinden da\u011f\u0131t\u0131lacak avanst\u0131r.<\/span><\/p>

Muhasebe k\u00e2r\u0131 olarak da isimlendirilen ticari k\u00e2r, bir d\u00f6neme ili\u015fkin vergiler d\u00fc\u015f\u00fclmeden \u00f6nceki k\u00e2r veya zarar olarak tan\u0131mlan\u0131r.<\/span><\/p>

Y\u0131ll\u0131k k\u00e2r, y\u0131ll\u0131k bilan\u00e7oya g\u00f6re belirlenir.<\/span><\/p>

Anonim \u015firketlerin finansal tablolar\u0131 T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na g\u00f6re \u015firketin malvarl\u0131\u011f\u0131n\u0131, bor\u00e7 ve y\u00fck\u00fcml\u00fcl\u00fcklerini, \u00f6z kaynaklar\u0131n\u0131 ve faaliyet sonu\u00e7lar\u0131n\u0131 tam, anla\u015f\u0131labilir, kar\u015f\u0131la\u015ft\u0131r\u0131labilir, ihtiya\u00e7lara ve i\u015fletmenin niteli\u011fine uygun bir \u015fekilde; \u015feffaf ve g\u00fcvenilir olarak; ger\u00e7e\u011fi d\u00fcr\u00fcst, aynen ve asl\u0131na sad\u0131k surette yans\u0131tacak \u015fekilde \u00e7\u0131kar\u0131l\u0131r.<\/span><\/p>

Kald\u0131 ki y\u00f6netim kurulu, ge\u00e7mi\u015f hesap d\u00f6nemine ait T\u00fcrkiye Muhasebe Standartlar\u0131\u2019nda \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunan finansal tablolar\u0131n\u0131, eklerini ve y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunu, bilan\u00e7o g\u00fcn\u00fcn\u00fc izleyen hesap d\u00f6neminin ilk \u00fc\u00e7 ay\u0131 i\u00e7inde haz\u0131rlar ve genel kurula sunar.<\/span><\/p>

Konsolide finansal tablolar\u0131 haz\u0131rlamakla y\u00fck\u00fcml\u00fc i\u015fletmeler ile konsolidasyon kapsam\u0131na giren i\u015fletmelerin belirlenmesinde ve ilgili di\u011fer konularda T\u00fcrkiye Muhasebe Standartlar\u0131 ge\u00e7erlidir.<\/span><\/p>

Y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu, \u015firketin o y\u0131la ait faaliyetlerinin ak\u0131\u015f\u0131 ile her y\u00f6n\u00fcyle finansal durumunu do\u011fru eksiksiz, dolamba\u00e7s\u0131z, ger\u00e7e\u011fe uygun ve d\u00fcr\u00fcst bir \u015fekilde yans\u0131t\u0131r. Bu raporda finansal durum, finansal tablolara g\u00f6re de\u011ferlendirilir. Raporda ayr\u0131ca, \u015firketin geli\u015fmesine ve kar\u015f\u0131la\u015fmas\u0131 muhtemel risklere de a\u00e7\u0131k\u00e7a i\u015faret olunur.<\/span><\/p> \t\t\t\t","slug":"ticari-yasamda-guvence-ve-riskler","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":"Ticari ya\u015famda g\u00fcvence ve riskler","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1063,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}