{"id":1306,"date":"2025-12-22T21:22:15","date_gmt":"2025-12-22T21:22:15","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1306"},"modified":"2025-12-22T21:22:16","modified_gmt":"2025-12-22T21:22:16","slug":"2025-67-turk-ticaret-kanununun-sermayenin-kaybina-iliskin-376-nci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-tebligin-uygulama-suresi-uzatilmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/2025-67-turk-ticaret-kanununun-sermayenin-kaybina-iliskin-376-nci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-tebligin-uygulama-suresi-uzatilmistir\/","title":{"rendered":"2025-67 T\u00dcRK T\u0130CARET KANUNUNUN SERMAYEN\u0130N KAYBINA \u0130L\u0130\u015eK\u0130N 376 NCI MADDES\u0130N\u0130N UYGULANMASINA \u0130L\u0130\u015eK\u0130N USUL VE ESASLAR HAKKINDA TEBL\u0130\u011e\u0130N UYGULAMA S\u00dcRES\u0130 UZATILMI\u015eTIR"},"content":{"rendered":"\n<p><br>Bilindi\u011fi \u00fczere,<a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=24813&amp;MevzuatTur=9&amp;MevzuatTertip=5\"><strong>6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 Nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul Ve Esaslar Hakk\u0131nda Tebli\u011f<\/strong><\/a>(Tebli\u011f)15.09.2018 tarih ve 30536 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015fti.<\/p>\n\n\n\n<p>Tebli\u011f\u2019in Ge\u00e7ici 1\u2019inci maddesi ile, ilk olarak, 1\/1\/2023 tarihine kadar, T\u00fcrk Ticaret Kanununun 376 nc\u0131 maddesi kapsam\u0131nda sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda, hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zararlar\u0131n\u0131n dikkate al\u0131nmayaca\u011f\u0131 hususu d\u00fczenlenmi\u015fti.<\/p>\n\n\n\n<p>S\u00f6z konusu d\u00fczenleme farkl\u0131 zamanlarda yap\u0131lan de\u011fi\u015fikliklerle revize edilerek \u00f6nce 1\/1\/2024 sonra 1\/1\/2025 tarihine ve en son 1\/1\/2026 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131kadar uzat\u0131lm\u0131\u015ft\u0131.<\/p>\n\n\n\n<p>Bu defa,&nbsp;<a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251210-7.htm\"><strong>6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 Nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul Ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f<\/strong><\/a>(De\u011fi\u015fiklik Tebli\u011fi)ile ilgili maddenin y\u00fcr\u00fcrl\u00fc\u011f\u00fc&nbsp;<strong>1\/1\/2027<\/strong>&nbsp;tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>B\u00f6ylelikle, 1\/1\/2027&nbsp;tarihine kadar, TTK\u2019n\u0131n 376 nc\u0131 maddesi kapsam\u0131nda sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda, 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 giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131 dikkate al\u0131nmayabilecektir. Bu tutarlar\u0131n belirlenmesinde m\u00fckerrerlik olu\u015fmayacak \u015fekilde hesaplama yap\u0131l\u0131r. Yap\u0131lacak hesaplamalara ili\u015fkin olarak Tebli\u011f\u2019in 13 \u00fcnc\u00fc maddesi uyar\u0131nca haz\u0131rlanan finansal tablolarda herhangi bir kayda yer verilmeyerek, bu durum bilgi mahiyetinde dipnotlarda g\u00f6sterilir.<\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bilindi\u011fi \u00fczere,6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 Nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul Ve Esaslar Hakk\u0131nda Tebli\u011f(Tebli\u011f)15.09.2018 tarih ve 30536 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015fti. Tebli\u011f\u2019in Ge\u00e7ici 1\u2019inci maddesi ile, ilk olarak, 1\/1\/2023 tarihine kadar, T\u00fcrk Ticaret Kanununun 376 nc\u0131 maddesi kapsam\u0131nda sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda, hen\u00fcz ifa edilmemi\u015f&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1306"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1306"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1306\/revisions"}],"predecessor-version":[{"id":1307,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1306\/revisions\/1307"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}