Dergiyi Görüntüle
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MART I×.ú;.×I 2016 I×;Lëûj×°Û° úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 51 *ú5úû $QRQLP YH OLPLWHG üLUNHWLQ PDOL GXUXPXQXQ ER]XOPDV× YH VHUPD\HOHULQLQ NDUü×O×NV×] NDOPDV× ´VHUPD\HQLQ NRUXQPDV× LONHVLµQL ]HGHOH\HQ YH DODFDNO×ODU×Q WDKVLOLQL JoOHüWLUHQ ELU GXUXPGXU %X KXVXVODU× J|] |QQGH EXOXQGXUDQ <DVD .R\XFX VD\×O× HVNL 7LFDUHW .DQXQX·QXQ QF PDGGHVLQGH üLUNHWLQ HVDV VHUPD\HVLQLQ NDUü×O×NV×] NDOPDV× YH ERUFD EDW×N ROPDV× KDOLQGH DO×QPDV× JHUHNHQED]×HPUHGLFLKNPOHUH\HUYHUPLüWL<DVD .R\XFX 7HPPX] WDULKLQGH \UUOùH JLUHQ VD\×O× \HQL 7UN 7LFDUHW .DQXQX1 77.2·QGD GD VHUPD\HQLQ NRUXQPDV× LONHVLQH |QHP YHUPLü ve DQRQLP üLUNHWOHUGH \|QHWLP NXUXOXQD OLPLWHG üLUNHWOHUGHLVHPGUHYH\DPGUOHUNXUXOXQD3üLUNHW VHUPD\HVLQLQND\EHGLOPHVLYH\DüLUNHWLQERUFDEDW×N ROPDV×KDOOHULQHLOLüNLQELUWDN×PJ|UHYOHU\NOHPLüWLU $QFDNJHUHN(7.·GDJHUHN77.·GD\HUYHULOHQ EX KXVXVXQ X\JXODPDGD \HWHULQFH ELOLQPHPHVL 1 14 Şubat 2011 tarihli ve 27846 sayılı Resmi Gazete’de yayımlanmıştır. Çalışmamızda, karışıklığa sebebiyet vermemek için, 29/6/1956 tarihli ve 6762 sayılı Kanun için Eski Ticaret Kanunu manasında ETK, 13 Ocak 2011 tarihli ve 6102 sayılı Türk Ticaret Kanunu için de mer’i Türk Ticaret Kanunu manasında TTK kısaltmaları kullanılmıştır. 3 TTK, müdürlerin birden fazla olmaları durumunda ise onların bir kurul olduğunu belirterek anonim şirketteki yönetim kuruluna özgü bir işleyiş kuralını hükme bağlamıştır. Buna göre, şirketin birden fazla müdürü bulunduğu takdirde, bunlardan biri, şirketin ortağı olup olmadığına bakılmaksızın, genel kurul tarafından “müdürler kurulu başkanı” olarak atanır (TTK, m.624/f.1). 2 52 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû QHGHQL\OH V|] NRQXVX üLUNHWOHULQ \|QHWLP RUJDQ× \HOHUL üLUNHW VHUPD\HVLQLQ NDUü×O×NV×] NDOG×ù×QGDQ GDKLKDEHUGDURODPDPDNWDYHüLUNHWLQPDOLGXUXPX ER]XOGXùXKDOGHJHUHNOLWHGELUOHULDOPDPDNWDG×UODU <|QHWLPRUJDQ×QGDQNDV×WDQRQLPüLUNHWWH\|QHWLP NXUXOX OLPLWHG üLUNHWWH WHN LVH PGU ELUGHQ ID]OD PGU YDUVD PGUOHU NXUXOXGXU %X GXUXP LVH .DQXQXQ HPUHWWLùL KXVXVODUD X\XOPDPDV× QHGHQL\OHLOJLOLDQRQLPYHOLPLWHGüLUNHWOHULQ\|QHWLP RUJDQ× \HOHULQLQ KXNXNL YH FH]Dv VRUXPOXOXNODU×Q× GRùXUDELOPHNWHGLUúüWHEXoDO×üPDGDVHUPD\HVLQL ND\EHGHQ YH\D ERUFD EDW×N GXUXPD JHOHQ DQRQLP YH OLPLWHG üLUNHWOHUGH \|QHWLP RUJDQ× WDUDI×QGDQ \DS×OPDV×JHUHNHQLüOHPOHU]HULQGHGXUXODFDNW×U <g1(7ú0 25*$1,1,1 6(50$<(1ú1 .$<%, 9( %25&$ %$7,./,. +$/ú1'(.ú *g5(9/(5ú 77.·Q×Q OLPLWHG üLUNHWOHUH LOLüNLQ ·QF PDGGHVLQGH´(VDVVHUPD\HQLQND\E×\DGDERUFD EDW×N ROPD KkOOHULQGH DQRQLP üLUNHWOHUH LOLüNLQ LOJLOL KNPOHU N×\DV \ROX\OD X\JXODQ×U (N |GHPH \NPOOù KDNN×QGDNL KNPOHU VDNO×G×Uµ KNPQH \HU YHULOPLüWLU $QRQLP üLUNHW \|QHWLP NXUXOXQXQ üLUNHW VHUPD\HVLQLQ ND\EHGLOPHVL YH\D MART I×.ú;.×I 2016 I×;Lëûj×°Û° ûú5.(7ú1 6(50$<(6ú ú/( .$181Í <('(. $.d(/(5 723/$0,1,1 <$5,6,1,1 =$5$5 6(%(%ú</( .$5û,/,.6,= .$/0$6, +$/ú1'(<$3,/$&$.úû/(0/(5 $QRQLP YH OLPLWHG üLUNHWLQ VRQ \×OO×N ELOkQoRVXQGDQsermaye ile kanunî yedek akçeler6 UPQMBNüOüO ZBSüTüOüO ]DUDU VHEHEL\OH NDUü×O×NV×] NDOG×ù× DQODü×O×UVD üLUNHWLQ \|QHWLP RUJDQ× GLùHU 4 ETK’nın 324. maddesinde; “Son yıllık bilançodan esas sermayenin yarısının karşılıksız kaldığı anlaşılırsa, idare meclisi derhal toplanarak durumu umumi heyete bildirir. Şirketin aciz halinde bulunduğu şüphesini uyandıran emareler mevcutsa idare meclisi aktiflerin satış fiyatları esas olmak üzere bir ara bilançosu tanzim eder. Esas sermayenin üçte ikisi karşılıksız kaldığı takdirde, umumi heyet bu sermayenin tamamlanmasına veya kalan üçte bir sermaye ile iktifaya karar vermediği takdirde şirket feshedilmiş sayılır. Şirketin aktifleri şirket alacaklarının alacaklarını karşılamaya yetmediği takdirde idare meclisi bu durumu derhal mahkemeye bildirmeye mecburdur. Mahkeme bu takdirde şirketin iflasına hükmeder. Şu kadar ki; şirket durumunun ıslahı mümkün görülüyorsa idare meclisi veya bir alacaklının talebi üzerine mahkeme iflas kararını tehir edebilir. Bu halde mahkeme, envanter tanzimi veya bir yediemin tayini gibi şirket mallarının muhafazası için lüzumlu tedbirleri alır.” hükmüne yer verilmekte idi. 5 Bkz. TÜRK, Ahmet, Anonim Ortaklıkta Sermaye Kaybı ve Borca Batıklığın Hukuki Sonuçları, Nobel Yayın Dağıtım, Ankara, 1999, s.3-7 6 “Sermaye” terimi ile bilânçoda sermaye kalemi altında yer alan esas sermaye ve kayıtlı sermaye sisteminde çıkarılmış sermaye; kanunî yedek akçe ile 519’uncu madde hükmünde düzenlenen akçeler kastedilmiştir. Bkz. 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