{"id":500,"date":"2026-10-16T14:36:18","date_gmt":"2026-10-16T11:36:18","guid":{"rendered":"https:\/\/bolgeyebakis.com\/?p=500"},"modified":"2026-10-16T14:36:18","modified_gmt":"2026-10-16T11:36:18","slug":"sirketlerin-sermaye-yapilarini-korumalarina-ve-finansal-sureclerini-daha-saglikli-yonetmelerine-katki-saglayan-duzenlemenin-suresi-1-ocak-2028-tarihine-uzatildi-10-ekim-2026","status":"publish","type":"post","link":"https:\/\/bolgeyebakis.com\/index.php\/2026\/10\/16\/sirketlerin-sermaye-yapilarini-korumalarina-ve-finansal-sureclerini-daha-saglikli-yonetmelerine-katki-saglayan-duzenlemenin-suresi-1-ocak-2028-tarihine-uzatildi-10-ekim-2026\/","title":{"rendered":"\u015e\u0130RKETLER\u0130N SERMAYE YAPILARINI KORUMALARINA VE F\u0130NANSAL S\u00dcRE\u00c7LER\u0130N\u0130 DAHA SA\u011eLIKLI Y\u00d6NETMELER\u0130NE KATKI SA\u011eLAYAN D\u00dcZENLEMEN\u0130N S\u00dcRES\u0130 1 OCAK 2028 TAR\u0130H\u0130NE UZATILDI 10 Ekim 2026"},"content":{"rendered":"<p>10 Ekim 2026 tarihli ve 33396 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Tebli\u011f de\u011fi\u015fikli\u011fiyle, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesi kapsam\u0131nda \u015firketlerin sermaye kayb\u0131 veya borca bat\u0131k olma durumlar\u0131n\u0131n belirlenmesine ili\u015fkin uygulaman\u0131n s\u00fcresi 1 Ocak 2028 tarihine kadar uzat\u0131ld\u0131.<br \/>\n\u00a0<br \/>\nD\u00fczenleme kapsam\u0131nda, hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131 ile 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler, amortismanlar ve personel giderleri toplam\u0131n\u0131n yar\u0131s\u0131, sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin hesaplamalarda dikkate al\u0131nmayacak.<br \/>\n\u00a0<br \/>\nS\u00f6z konusu d\u00fczenlemeyle \u015firketlerin sermaye yap\u0131lar\u0131na ili\u015fkin de\u011ferlendirmelerde belirli gider ve zarar kalemlerinin etkisinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131na y\u00f6nelik uygulaman\u0131n devam\u0131 sa\u011flanarak i\u015fletmelerin finansal durumlar\u0131n\u0131 y\u00f6netmelerine ve faaliyetlerini s\u00fcrd\u00fcr\u00fclebilir bir yap\u0131da devam ettirmelerine katk\u0131 sunulmas\u0131 ama\u00e7lan\u0131yor.<br \/>\n\u00a0<br \/>\nKamuoyuna sayg\u0131yla duyurulur.<br \/>\n\u00a0<\/p>\n<p class=\"shb-source\">Kaynak: <a href=\"https:\/\/www.ticaret.gov.tr\/haberler\/sirketlerin-sermaye-yapilarini-korumalarina-ve-finansal-sureclerini-daha-saglikli-yonetmelerine-katki-saglayan-duzenlemenin-suresi-1-ocak-2028-tarihine-uzatildi\" rel=\"nofollow noopener\" target=\"_blank\">www.ticaret.gov.tr<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>10 Ekim 2026 tarihli ve 33396 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Tebli\u011f de\u011fi\u015fikli\u011fiyle, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376\u2019nc\u0131 maddesi kapsam\u0131nda \u015firketlerin sermaye kayb\u0131 veya borca bat\u0131k olma durumlar\u0131n\u0131n belirlenmesine ili\u015fkin uygulaman\u0131n s\u00fcresi 1 Ocak 2028\u2026<\/p>\n","protected":false},"author":1,"featured_media":499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/posts\/500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/comments?post=500"}],"version-history":[{"count":1,"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/posts\/500\/revisions"}],"predecessor-version":[{"id":501,"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/posts\/500\/revisions\/501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/media\/499"}],"wp:attachment":[{"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/media?parent=500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/categories?post=500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bolgeyebakis.com\/index.php\/wp-json\/wp\/v2\/tags?post=500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}