{"id":58067,"date":"2019-06-30T20:27:55","date_gmt":"2019-06-30T17:27:55","guid":{"rendered":"https:\/\/www.bilgeyatirimci.com\/?p=58067"},"modified":"2019-07-01T10:28:45","modified_gmt":"2019-07-01T07:28:45","slug":"yedek-akce-merkez-bankasi-hazine","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/yedek-akce-merkez-bankasi-hazine\/","title":{"rendered":"Yedek Ak\u00e7e, Merkez Bankas\u0131, Hazine"},"content":{"rendered":"<p>&#8211; wp:paragraph &#8211;><\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-2381762206\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>Tart\u0131\u015fmay\u0131 bir \u00e7er\u00e7eveye oturtabilmek i\u00e7in belirtmemiz gereken iki konu var: (1) T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) \u00e7ok ortakl\u0131 bir anonim \u015firkettir. Hazine, y\u00fczde 55 payla TCMB\u2019nin en b\u00fcy\u00fck pay sahibidir. Geri kalan y\u00fczde 45 pay \u00e7ok say\u0131da kurum ve ki\u015fiye aittir. (2) TCMB, yasas\u0131ndaki \u00f6zel h\u00fck\u00fcmler ve d\u00fczenlemeler d\u0131\u015f\u0131nda, di\u011fer anonim \u015firketler gibi T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmlerine tabidir.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>Genel Kanuni Yedek ak\u00e7e (ya da ihtiyat ak\u00e7esi); do\u011fabilecek risklere kar\u015f\u0131 \u015firketi korumak ve acil durumlarda kullan\u0131lmak \u00fczere \u015firketlerin y\u0131ll\u0131k net k\u00e2r\u0131ndan belirli oranda ayr\u0131lan ve ortaklara da\u011f\u0131t\u0131lmay\u0131p \u015firket b\u00fcnyesinde bir \u00e7e\u015fit yedek sermaye olarak tutulan parad\u0131r.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>Genel kanuni yedek ak\u00e7e T\u00fcrk Ticaret Kanunu\u2019nun 519\u2019uncu maddesinde d\u00fczenlenmi\u015ftir. Buna g\u00f6re \u015firketlerin y\u0131ll\u0131k k\u00e2rlar\u0131n\u0131n y\u00fczde be\u015fini, sermayelerinin y\u00fczde 20\u2019sine ula\u015f\u0131ncaya kadar genel kanuni yedek ak\u00e7e olarak ay\u0131rmas\u0131 gerekir. Bu y\u00fczde 20\u2019lik s\u0131n\u0131ra ula\u015f\u0131ld\u0131ktan sonra da belirli ko\u015fullar\u0131n olu\u015fmas\u0131 halinde yedek ak\u00e7e ayr\u0131lmaya devam edilir. Yedek ak\u00e7e yaln\u0131zca \u015firket zararlar\u0131n\u0131n kapat\u0131lmas\u0131, i\u015flerin iyi gitmedi\u011fi zamanlarda i\u015fletmeyi devam ettirmeye veya i\u015fsizli\u011fin \u00f6n\u00fcne ge\u00e7meye ve sonu\u00e7lar\u0131n\u0131 hafifletmeye elveri\u015fli \u00f6nlemler al\u0131nmas\u0131 i\u00e7in kullan\u0131labilir. Ayn\u0131 maddede \u201c\u00f6zel kanunlara tabi olan anonim \u015firketlerin yedek ak\u00e7elerine ili\u015fkin h\u00fck\u00fcmler sakl\u0131d\u0131r\u201d h\u00fckm\u00fc de yer almaktad\u0131r. Bu son h\u00fck\u00fcmden hareketle TCMB Kanununa \u00f6zel h\u00fck\u00fcmler konmu\u015ftur. TCMB, kanununun 60\u2019\u0131nc\u0131 maddesine g\u00f6re y\u0131ll\u0131k net k\u00e2r\u0131n\u0131n y\u00fczde 20\u2019sini genel kanuni yedek ak\u00e7e olarak ay\u0131rmak zorundad\u0131r.<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1972182973\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>Yeni d\u00fczenlemeyle TCMB Kanunu&#8217;nun 60&#8217;\u0131nc\u0131 maddesinde de\u011fi\u015fiklik yap\u0131l\u0131yor ve bankan\u0131n son y\u0131l k\u00e2r\u0131ndan ayr\u0131lan yedek ak\u00e7e (ihtiyat ak\u00e7esi) d\u0131\u015f\u0131nda, o y\u0131la kadar birikmi\u015f olan yedek ak\u00e7elerin her y\u0131l k\u00e2ra kat\u0131larak da\u011f\u0131t\u0131labilmesi h\u00fckme ba\u011flan\u0131yor. Ayr\u0131ca bankan\u0131n her y\u0131l ay\u0131rd\u0131\u011f\u0131 kanuni yedek ak\u00e7e oran\u0131 da y\u00fczde 10\u2019a d\u00fc\u015f\u00fcr\u00fclerek da\u011f\u0131t\u0131labilir k\u00e2r miktar\u0131, dolay\u0131s\u0131yla k\u00e2rdan Hazineye verilecek miktar art\u0131r\u0131l\u0131yor.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p><div class=\"bilge-content-2\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-4027725807\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"1818807385\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p><a href=\"http:\/\/bit.ly\/pb-borfin-temel-analiz-1\" rel=\"external nofollow noopener\" data-wpel-link=\"external\" target=\"_blank\"><span style=\"color: #3366ff;font-weight:bold;\">TEMEL ANAL\u0130Z \u0130LE NASIL H\u0130SSE SE\u00c7\u0130L\u0130R? UZMANINDAN HEMEN \u00d6\u011eRENMEYE BA\u015eLA!<\/span><\/a><\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:heading {&#8220;level&#8221;:6} &#8211;><\/p>\n<h6>Yaz\u0131n\u0131n devam\u0131 i\u00e7in <a href=\"http:\/\/www.mahfiegilmez.com\/2019\/06\/yedek-akce-merkez-bankas-hazine.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow external\" aria-label=\"TIKLAYINIZ (yeni sekmede a\u00e7\u0131l\u0131r)\" data-wpel-link=\"external\">TIKLAYINIZ<\/a>.<\/h6>\n<p>&#8211; \/wp:heading &#8211;><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8211; wp:paragraph &#8211;> Tart\u0131\u015fmay\u0131 bir \u00e7er\u00e7eveye oturtabilmek i\u00e7in belirtmemiz gereken iki konu var: (1) T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) \u00e7ok ortakl\u0131 bir anonim \u015firkettir. Hazine,&hellip;<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[808,801,847],"class_list":["post-58067","post","type-post","status-publish","format-standard","hentry","category-tumyazilar","tag-ekonomi-makaleleri","tag-ekonomi-yazarlari-listesi","tag-mahfi-egilmez-yazilari"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/58067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=58067"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/58067\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=58067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=58067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=58067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}