{"id":16468,"date":"2020-12-02T21:09:12","date_gmt":"2020-12-02T18:09:12","guid":{"rendered":"https:\/\/barlaslaw.com\/?p=16468"},"modified":"2020-12-02T21:09:12","modified_gmt":"2020-12-02T18:09:12","slug":"anonim-sirketlerde-kar-payi-ve-yonetim-kurulunun-ibrasi","status":"publish","type":"post","link":"https:\/\/barlaslaw.com\/tr\/anonim-sirketlerde-kar-payi-ve-yonetim-kurulunun-ibrasi\/","title":{"rendered":"Anonim \u015eirketlerde K\u00e2r Pay\u0131 ve Y\u00f6netim Kurulunun \u0130bras\u0131"},"content":{"rendered":"<p><strong>K\u00e2r\u0131n Kullan\u0131m \u015eeklinin, Da\u011f\u0131t\u0131lacak K\u00e2r Ve Kazan\u00e7 Paylar\u0131 Oranlar\u0131n\u0131n Belirlenmesi, G\u00f6r\u00fc\u015f\u00fclmesi Ve Onaya Sunulmas\u0131<\/strong><\/p>\n<p>T\u00fcrk Ticaret Kanunu madde 508 uyar\u0131nca esas s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa k<strong>\u00e2<\/strong>r ve tasfiye pay\u0131 pay sahibinin sermaye pay\u0131 i\u00e7in \u015firkete yapt\u0131\u011f\u0131 \u00f6demelerle orant\u0131l\u0131 olarak hesaplan\u0131r. Pay sahiplerinin k\u00e2ra kat\u0131l\u0131m\u0131 hakk\u0131nda esas al\u0131nan de\u011fer, \u015firketin y\u0131ll\u0131k bilan\u00e7osu uyar\u0131nca belirlenen net d\u00f6nem k\u00e2r\u0131d\u0131r. Net d\u00f6nem k\u00e2r\u0131 ise kanun ve esas s\u00f6zle\u015fme h\u00fck\u00fcmlerince kararla\u015ft\u0131r\u0131lmaktad\u0131r. Dikkat edilmesi gereken bir husus vard\u0131r ki; kanuni ve esas s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen iste\u011fe ba\u011fl\u0131 yedek ak\u00e7eler ayr\u0131lmad\u0131k\u00e7a pay sahiplilerine da\u011f\u0131tacak k\u00e2r pay\u0131 belirlenmez. Bu nedenle k\u00e2r pay\u0131 y\u0131ll\u0131k net d\u00f6nem k\u00e2r\u0131ndan ve ancak bu ama\u00e7 i\u00e7in ayr\u0131lan veya herhangi bir belirli ama\u00e7 ta\u015f\u0131mayan serbest ak\u00e7elerden da\u011f\u0131t\u0131labilir.<\/p>\n<p>T\u00fcrk Ticaret Kanunu madde 507\/2 pay sahiplerinin k\u00e2ra kat\u0131l\u0131m\u0131nda e\u015fit i\u015flem ilkesinin istisnas\u0131n\u0131 olu\u015fturmaktad\u0131r. Bu madde uyar\u0131nca esas s\u00f6zle\u015fme ile paylar\u0131n baz\u0131 t\u00fcrlerine imtiyaz haklar\u0131 ve \u00f6zel menfaatler uygulanabilme hakk\u0131 bulunmaktad\u0131r. \u00d6rne\u011fin imtiyazl\u0131 olmayan paylara nazaran fazla k\u00e2r alma, k\u00e2rdan \u00f6ncelikli istifade etme paylara tan\u0131nabilecek imtiyazlardan baz\u0131lar\u0131d\u0131r. Bu halde, pay sahibinin k\u00e2r pay\u0131 esas s\u00f6zle\u015fmede belirlenmi\u015f imtiyaz d\u00fczenlemesi uyar\u0131nca hesaplan\u0131r ve ilk olarak imtiyazl\u0131 paylara belli oranda da\u011f\u0131t\u0131m yap\u0131l\u0131r.<\/p>\n<p>T\u00fcrk Ticaret Kanunu\u2019nun 408\/II-d maddesi uyar\u0131nca k\u00e2r\u0131n kullan\u0131m \u015fekli ve k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 konusunda karar alma g\u00f6rev ve yetkisi, anonim \u015firket genel kurulunun devredilemez g\u00f6rev ve yetkileri aras\u0131ndad\u0131r. Buna g\u00f6re finansal tablolar uyar\u0131nca \u015firketin k\u00e2rda olmas\u0131 ve kanuni \/ ihtiyari yedek ak\u00e7eler ayr\u0131ld\u0131ktan sonra da\u011f\u0131t\u0131lacak bir k\u00e2r bulunmas\u0131 halinde anonim \u015firketin k\u00e2r da\u011f\u0131t\u0131m\u0131 yapmas\u0131, bu konuda genel kurulun bir karar almas\u0131 halinde s\u00f6z konusu olacakt\u0131r. Ba\u015fka bir deyi\u015fle anonim \u015firket, y\u00f6netim kurulu karar\u0131yla veya bu konuda herhangi bir karar almaks\u0131z\u0131n k\u00e2r da\u011f\u0131t\u0131m\u0131 yapamaz; bu konuyla ilgili tek yetkili organ genel kuruldur.<\/p>\n<p><strong>Kar Pay\u0131 Da\u011f\u0131t\u0131m\u0131 COV\u0130D-19 Kapsam\u0131nda S\u0131n\u0131rland\u0131r\u0131lmas\u0131<\/strong><\/p>\n<p>31.03.2020 tarihinde Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan kamu i\u015ftiraki olanlar hari\u00e7, t\u00fcm sermaye \u015firketlerine \u00f6z kaynaklar\u0131n\u0131 koruma ve bu do\u011frultuda 2019 y\u0131l\u0131 hesap d\u00f6nemine ili\u015fkin olarak ger\u00e7ekle\u015ftirilecek genel kurul toplant\u0131lar\u0131nda g\u00fcndeme al\u0131nacak nakit k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 kararlar\u0131n\u0131 %25 ile s\u0131n\u0131rl\u0131 tutma duyurusu yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Kanun\u2019un 12. maddesi kapsam\u0131nda T\u00fcrk Ticaret Kanunu\u2019na eklenen ge\u00e7ici madde ile Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan duyuru yasala\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin y\u00fczde ellisinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde ellisinden fazlas\u0131n\u0131n pay sahibi oldu\u011fu \u015firketler hari\u00e7 olmak \u00fczere sermaye \u015firketlerinin <strong>ilk olarak 30.09.2020<\/strong> <strong>tarihine kadar<\/strong>,<\/p>\n<ul>\n<li>da\u011f\u0131tabilecekleri k\u00e2r pay\u0131 tutar\u0131 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n %25\u2019ini a\u015famayacak,<\/li>\n<li>ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 ve serbest yedek ak\u00e7eler da\u011f\u0131t\u0131ma konu edilemeyecek,<\/li>\n<li>genel kurulca y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemeyecek,<\/li>\n<li>genel kurulca 2019 y\u0131l\u0131 hesap d\u00f6nemine ili\u015fkin k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmeden \u00f6nce al\u0131nm\u0131\u015f ancak hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015fsa veya k\u0131smi \u00f6deme yap\u0131lm\u0131\u015fsa, 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n %25\u2019ini a\u015fan k\u0131sma ili\u015fkin \u00f6demeler ertelenecektir.<\/li>\n<\/ul>\n<p>Cumhurba\u015fkan\u0131 belirtilen bu s\u00fcreyi \u00fc\u00e7 ay uzatmaya ve k\u0131saltmaya yetkilidir. Ayr\u0131ca T\u00fcrk Ticaret Kanunu\u2019na eklenen ge\u00e7ici maddeye ili\u015fkin istisnalar ile uygulamaya dair usul ve esaslar\u0131 belirlemeye, Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle Ticaret Bakanl\u0131\u011f\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>18 Eyl\u00fcl 2020 tarihli ve 31248 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 2948 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca <strong>k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na ili\u015fkin s\u0131n\u0131rlaman\u0131n s\u00fcresi \u00fc\u00e7 ay (2020 y\u0131l\u0131n\u0131n sonuna kadar) uzat\u0131ld\u0131.<\/strong><\/p>\n<p>Dolay\u0131s\u0131yla getirilmi\u015f olan bu s\u0131n\u0131rlama 2020 y\u0131l\u0131n\u0131n sonuna kadar ge\u00e7erli olacakt\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Y\u00f6netim Kurulu\u2019nun \u0130bras\u0131<\/strong><\/p>\n<p>Anonim \u015firketlerde ibra, hesap d\u00f6nemi i\u00e7erisinde ger\u00e7ekle\u015fen i\u015flem ve faaliyetler ile bunlar\u0131n sonu\u00e7lar\u0131n\u0131n, anonim \u015firketlerde y\u00f6netim kurulu \u00fcyeleri a\u00e7\u0131s\u0131ndan bir sorumluluk ta\u015f\u0131mad\u0131\u011f\u0131n\u0131n \u015firket taraf\u0131ndan kabul edilmesi, kendilerinden tazminat d\u00e2hil herhangi bir talebin olmad\u0131\u011f\u0131n\u0131n beyan edilmesi ve g\u00fcven a\u00e7\u0131klamas\u0131nda bulunulmas\u0131d\u0131r.<\/p>\n<p>\u0130bra, y\u00f6netim kurulu \u00fcyelerinin sorumluluklar\u0131n\u0131 ortadan kald\u0131rd\u0131\u011f\u0131 gibi yapt\u0131klar\u0131 i\u015flemlerin, ald\u0131klar\u0131 kararlar\u0131n ve izledikleri politikalar\u0131n benimsendi\u011fi ve onlara duyulan g\u00fcvenin devam etti\u011fi anlam\u0131 da ta\u015f\u0131maktad\u0131r. Doktrinde ibran\u0131n hukuk niteli\u011fi ise \u201cmenfi bor\u00e7 ikrar\u0131\u201d oldu\u011fu y\u00f6n\u00fcndedir. \u015eekli a\u00e7\u0131dan ise ibra, tek tarafl\u0131 yenilik do\u011furan hukuki i\u015flem niteli\u011findedir. \u0130bran\u0131n hukuki olarak sonu\u00e7 do\u011furmas\u0131 i\u00e7in ibra edilenin kabul etmesi gerekli de\u011fildir.<\/p>\n<p>\u0130bran\u0131n en somut neticesi, \u015firket y\u00f6neticileri hakk\u0131nda a\u00e7\u0131lacak olan hukuki sorumluluk davalar\u0131na ili\u015fkindir. Kural olarak ibra, sorumluluk davas\u0131 a\u00e7ma hakk\u0131n\u0131 ortadan kald\u0131rmakla birlikte ibran\u0131n sorumluluk davalar\u0131na etkisi, \u015firket t\u00fczel ki\u015fili\u011fi, ortaklar ve alacakl\u0131lar bak\u0131m\u0131ndan farkl\u0131l\u0131k g\u00f6stermektedir.<\/p>\n<p>T\u00fcrk Ticaret Kanunu uyar\u0131nca anonim \u015firketlerde ibra karar\u0131 almaya yetkili organ genel kuruldur. Genel kurul bu yetkisini hi\u00e7bir organ veya temsilciye devredemez. T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re genel kurulun ola\u011fan toplant\u0131 g\u00fcndeminde yer alacak hususlardan biri de y\u00f6netim kurulu \u00fcyelerinin ibras\u0131d\u0131r.<\/p>\n<p>\u0130bra karar\u0131, ola\u011fan veya ola\u011fan\u00fcst\u00fc genel kurul toplant\u0131lar\u0131nda al\u0131nabilir. T\u00fcrk Ticaret Kanunu\u2019nda ibra karar\u0131 i\u00e7in \u00f6zel bir toplant\u0131 ve karar nisab\u0131 \u00f6ng\u00f6r\u00fclmemi\u015ftir. Dolay\u0131s\u0131yla ibra karar\u0131 ola\u011fan nisaplarla al\u0131nabilir. \u0130bra karar\u0131 tek tarafl\u0131 ve hukuki niteli\u011fi yenilik do\u011furan bir hak oldu\u011fundan, genel kurul daha \u00f6nceden ald\u0131\u011f\u0131 ibra karar\u0131n\u0131 kald\u0131ramaz.<\/p>\n<p>Anonim \u015firket genel kurulunun, sorumluluktan ibraya ili\u015fkin karar\u0131, ibran\u0131n kapsad\u0131\u011f\u0131 a\u00e7\u0131klanan maddi olaylarla ilgili olarak \u015firketin sorumluluk davas\u0131 a\u00e7ma hakk\u0131n\u0131 ortadan kald\u0131r\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrk Ticaret Kanunu madde 508 uyar\u0131nca esas s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa k\u00e2r ve tasfiye pay\u0131 pay sahibinin sermaye pay\u0131 i\u00e7in \u015firkete yapt\u0131\u011f\u0131 \u00f6demelerle orant\u0131l\u0131 olarak hesaplan\u0131r. Pay sahiplerinin k\u00e2ra kat\u0131l\u0131m\u0131 hakk\u0131nda esas al\u0131nan de\u011fer, \u015firketin y\u0131ll\u0131k bilan\u00e7osu uyar\u0131nca belirlenen net d\u00f6nem k\u00e2r\u0131d\u0131r.<\/p>\n","protected":false},"author":3,"featured_media":16469,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51],"tags":[],"table_tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Anonim \u015eirketlerde K\u00e2r Pay\u0131 ve Y\u00f6netim Kurulunun \u0130bras\u0131 - Barlas Hukuk B\u00fcrosu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/barlaslaw.com\/tr\/anonim-sirketlerde-kar-payi-ve-yonetim-kurulunun-ibrasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anonim \u015eirketlerde K\u00e2r Pay\u0131 ve Y\u00f6netim Kurulunun \u0130bras\u0131 - Barlas Hukuk B\u00fcrosu\" \/>\n<meta property=\"og:description\" content=\"T\u00fcrk Ticaret Kanunu madde 508 uyar\u0131nca esas s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa k\u00e2r ve tasfiye pay\u0131 pay sahibinin sermaye pay\u0131 i\u00e7in \u015firkete yapt\u0131\u011f\u0131 \u00f6demelerle orant\u0131l\u0131 olarak hesaplan\u0131r. 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