{"id":2096,"date":"2022-02-23T16:51:12","date_gmt":"2022-02-23T16:51:12","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=2096"},"modified":"2022-02-23T16:51:12","modified_gmt":"2022-02-23T16:51:12","slug":"capital-loss","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/capital-loss\/","title":{"rendered":"\u30c8\u30eb\u30b3\u3000\u8cc7\u672c\u6b20\u640d\u306b\u304a\u3051\u308b\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30c8\u30eb\u30b3\u306e\u4e09\u6d66\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u300c\u30c8\u30eb\u30b3\u5546\u6cd5\u3000\u8cc7\u672c\u6b20\u640d\u300d\u306b\u3064\u3044\u3066\u6982\u8981\u3092\u7c21\u5358\u306b\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3007\u8a72\u5f53\u6cd5\u5f8b\uff1a\u30c8\u30eb\u30b3\u5546\u6cd56102<\/a>\u3000\u7b2c376\u6761\uff082020\u5e7412\u670826\u65e5\u6539\u6b63<\/a>\uff09<\/p>\n

\u3007\u5bfe\u8c61\uff1a\u682a\u5f0f\u4f1a\u793e\u30fb\u6709\u9650\u4f1a\u793e\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7<\/p>\n

\u3007\u5185\u5bb9\uff1a<\/p>\n

\u7b2c<\/strong>6<\/strong>\u6761\u3088\u308a\u3001\u50b5\u52d9\u7b49\u306b\u3088\u308a\u7d14\u8cc7\u7523\uff08\u8cc7\u672c<\/strong>\uff0b\u8cc7\u672c\u6e96\u5099\u91d1<\/strong>\uff09\u306e\u5c11\u306a\u304f\u3068\u3082<\/strong>1\/2<\/strong>\u304c\u640d\u5931\u72b6\u614b\u306e\u5834\u5408\u3001\u7dcf\u4f1a\u3092\u958b\u50ac\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

MADDE 1 \u2013<\/strong>\u00a014\/9\/2018\u00a0tarihli ve 30536 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376\u00a0nc\u0131\u00a0Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fin 6\u00a0nc\u0131\u00a0maddesinin ba\u015fl\u0131\u011f\u0131 \u201cSermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 halinde genel kurul\u201d olarak de\u011fi\u015ftirilmi\u015f ve ayn\u0131 maddenin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(1) Sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z kalmas\u0131 durumu zarar\u0131n, sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n yar\u0131s\u0131na e\u015fit veya bu tutardan \u00e7ok ve \u00fc\u00e7te ikisinden az olmas\u0131d\u0131r. Bu durumda y\u00f6netim organ\u0131, genel kurula uygun g\u00f6rd\u00fc\u011f\u00fc iyile\u015ftirici \u00f6nlemleri sunar.\u201d<\/p>\n

 <\/p>\n

\u7d14\u8cc7\u7523\u306e\u640d\u5931\u304c<\/strong>2\/3<\/strong>\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u4e0b\u8a18<\/strong>3<\/strong>\u901a\u308a\u306e\u65b9\u6cd5\u304c\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n

\u2460<\/strong>\u6e1b\u8cc7<\/strong><\/p>\n

\u2192<\/strong>\u7d14\u8cc7\u7523\u306e<\/strong>1\/2<\/strong>\u307e\u3067\u6e1b\u8cc7\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n

\u3000\u53d6\u7de0\u5f79\u4f1a\u3067\u306f\u3001\u50b5\u6a29\u8005\u306b\u96fb\u8a71\u3092\u304b\u3051\u305f\u308a\u3001\u50b5\u6a29\u8005\u3078\u306e\u652f\u6255\u5c65\u884c\u304c\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u65e8\u3092\u6c7a\u8b70\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin 8 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201csermayenin \u00fc\u00e7te biriyle\u201d ibaresi \u201ckalan sermayeyle\u201d olarak de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

\u201cSermaye ve kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n\u00a0\u00f6zvarl\u0131k\u00a0i\u00e7erisinde korunmas\u0131 \u015fart\u0131yla, sermaye asgari sermaye tutar\u0131na kadar indirilebilir.\u201d<\/p>\n

\u2461<\/strong>\u3059\u3079\u3066\u307e\u305f\u306f\u4e00\u90e8\u306e\u682a\u4e3b\u306b\u3088\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8d64\u5b57\u306e\u89e3\u6d88<\/strong><\/p>\n

\u2192<\/strong>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u9805\u76ee\u300c\u8cc7\u672c\u88dc\u5145\u52d8\u5b9a\uff08<\/strong>capital completion fund account<\/strong>\uff09\u300d\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u300c\u640d\u5931\u300d\u76f8\u5f53\u984d\u304c\u76f8\u6bba\u3055\u308c\u308b\u5834\u5408\u306b\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n

MADDE 4 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin 9 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

\u201cSermaye tamamlama fonu yaln\u0131zca zararlar\u0131n mahsup edilmesi suretiyle kullan\u0131labilir.\u201d<\/p>\n

 <\/p>\n

\u2462<\/strong>\u5897\u8cc7<\/strong><\/p>\n

\u2192<\/strong>\u6e1b\u8cc7\u3068\u5897\u8cc7\u3092\u540c\u6642\u306b\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5897\u8cc7\u524d\u306b\u5897\u8cc7\u91d1\u984d\u306e<\/strong>1\/2<\/strong>\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u9805\u76ee\u306b\u3066\u78ba\u4fdd\u3055\u308c\u308b\uff08\u652f\u6255\u308f\u308c\u308b\uff09\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

MADDE 5 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin 10 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 10 \u2013\u00a0<\/strong>(1) Halka a\u00e7\u0131k anonim \u015firketler i\u00e7in sermaye piyasas\u0131 mevzuat\u0131 h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla genel kurul taraf\u0131ndan;<\/p>\n

    \n
  1. a) Sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 ile birlikte e\u015f zamanl\u0131 olarak istenilen tutarda art\u0131r\u0131m\u0131na karar verilebilir. Sermayenin azalt\u0131lmas\u0131 i\u015flemi ile birlikte e\u015f zamanl\u0131 sermaye art\u0131r\u0131m\u0131nda nakdi sermaye taahh\u00fcd\u00fc Kanunun 344 \u00fcnc\u00fc ve 585 inci maddelerine uygun olarak \u00f6denir.<\/li>\n
  2. b) Sermayenin zarar sonucu ortaya \u00e7\u0131kan kay\u0131p kadar azalt\u0131lmas\u0131 yoluna gidilmeden sermaye art\u0131r\u0131m\u0131na karar verilebilir. Bu \u015fekilde yap\u0131lacak sermaye art\u0131r\u0131m\u0131nda, tescil edilecek sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n\u00a0\u00f6zvarl\u0131k\u00a0i\u00e7erisinde korunmas\u0131n\u0131 sa\u011flayacak tutar\u0131n sermaye art\u0131r\u0131m\u0131n\u0131n tescilinden \u00f6nce \u00f6denmesi zorunludur.<\/li>\n
  3. c) Ayn\u0131 genel kurul toplant\u0131s\u0131nda, bedelleri tamamen \u00f6denmek suretiyle, (b) bendindeki ko\u015ful aranmaks\u0131z\u0131n, sermayenin istenilen d\u00fczeyde art\u0131r\u0131lmas\u0131na ve daha sonra azalt\u0131lmas\u0131na karar verilebilir. Bu \u015fekilde ger\u00e7ekle\u015ftirilecek i\u015flemler sonucunda, tescil edilecek sermaye ile kanuni yedek ak\u00e7eler toplam\u0131n\u0131n en az yar\u0131s\u0131n\u0131n\u00a0\u00f6zvarl\u0131k\u00a0i\u00e7inde korunmas\u0131 zorunludur.\u201d<\/li>\n<\/ol>\n

     <\/p>\n

    \u5916\u8ca8\u501f\u5165\u306b\u3088\u308b\u70ba\u66ff\u5dee\u640d\u306f\u3001<\/strong>2023<\/strong>\u5e74<\/strong>1<\/strong>\u6708\u307e\u3067\u8cc7\u672c\u640d\u5931\u3068\u307f\u306a\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f<\/strong>2020<\/strong>\u5e74\u3001<\/strong>2021<\/strong>\u5e74\u306b\u767a\u751f\u3057\u305f\u4eba\u4ef6\u8cbb\u30fb\u6e1b\u4fa1\u511f\u5374\u30fb\u30ea\u30fc\u30b9\u8cbb\u7528\u306e\u534a\u5206\u304c\u8cc7\u672c\u640d\u5931\u3042\u308b\u3044\u306f\u7834\u7523\u306b\u4fc2\u308b\u8a08\u7b97\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n

    MADDE 6 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin ge\u00e7ici 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201ckur fark\u0131 zararlar\u0131\u201d ibaresi \u201ckur fark\u0131 zararlar\u0131n\u0131n tamam\u0131 ile 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler,\u00a0amortismanlar\u00a0ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131\u201d olarak de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki c\u00fcmleler eklenmi\u015ftir.<\/p>\n

    \u201cBu tutarlar\u0131n belirlenmesinde m\u00fckerrerlik olu\u015fmayacak \u015fekilde hesaplama yap\u0131l\u0131r. Bu f\u0131kra kapsam\u0131nda yap\u0131lacak hesaplamalara ili\u015fkin olarak 13 \u00fcnc\u00fc madde uyar\u0131nca haz\u0131rlanan finansal tablolarda herhangi bir kayda yer verilmeyerek, bu durum bilgi mahiyetinde dipnotlarda g\u00f6sterilir.\u201d<\/p>\n

     <\/p>\n

    \u4ee5\u4e0a\u3001\u304a\u5f79\u7acb\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

    \u5f53\u8a72\u30c8\u30d4\u30c3\u30af\u306e\u4ed6\u3001\u30c8\u30eb\u30b3\u306e\u4f1a\u8a08\u7a0e\u52d9\u30fb\u52b4\u52d9\u6cd5\u52d9\u306b\u3064\u304d\u307e\u3057\u3066\u3082\u3001\u3054\u8cea\u554f\u30fb\u3054\u76f8\u8ac7\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<\/p>\n

    \u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

    \n

    \u3053\u3061\u3089\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u8cea\u554f\u3001\u305d\u306e\u4ed6\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089\u304b\u3089\uff01<\/p>\n

    \"\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\"<\/a><\/p>\n

    \n

    \u76ee\u6b21<\/p>