{"id":4200,"date":"2021-01-22T21:18:33","date_gmt":"2021-01-22T21:18:33","guid":{"rendered":"https:\/\/cukurpartners.com\/?p=4200"},"modified":"2021-01-22T21:18:33","modified_gmt":"2021-01-22T21:18:33","slug":"sirketinizin-genel-kurul-toplantisini-planlarken-hesaba-katmaniz-gereken-5-onemli-nokta","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/sirketinizin-genel-kurul-toplantisini-planlarken-hesaba-katmaniz-gereken-5-onemli-nokta\/","title":{"rendered":"\u015e\u0130RKET\u0130N\u0130Z\u0130N GENEL KURUL TOPLANTISINI PLANLARKEN HESABA KATMANIZ GEREKEN 5 \u00d6NEML\u0130 NOKTA"},"content":{"rendered":"

T\u00fcrk Ticaret Kanunu uyar\u0131nca, t\u00fcm Anonim ve limitet \u015firketler her y\u0131l, \u00f6nceki hesap d\u00f6neminin kapanmas\u0131ndan itibaren \u00fc\u00e7 ay i\u00e7erisinde toplanarak, bir \u00f6nceki faaliyet d\u00f6neminin sonu\u00e7lar\u0131n\u0131 g\u00f6r\u00fc\u015fmek ve karara ba\u011flamak i\u00e7in ola\u011fan genel kurullar\u0131n\u0131 yapmak zorundad\u0131r. \u015eirketler, gerekti\u011finde genel kurulu ola\u011fan\u00fcst\u00fc toplant\u0131ya da \u00e7a\u011fr\u0131labilir.<\/span><\/p>\n

\u00a0Burada\u00a0 halka a\u00e7\u0131k olmayan \u015firketler bak\u0131m\u0131ndan bu \u015fekilde bir ola\u011fan veya ola\u011fan\u00fcst\u00fc Genel kurul toplant\u0131s\u0131 planlarken, tam olarak hangi \u015fart ve ko\u015fullar\u0131 yerine getirmeniz gerekece\u011fini tespit etmenize yard\u0131mc\u0131 5 \u00f6nemli noktay\u0131 s\u0131ralamaya \u00e7al\u0131\u015ft\u0131k. Halka a\u00e7\u0131k \u015firketler bak\u0131m\u0131ndan \u00e7ok daha farkl\u0131 kriter s\u00f6z konusu olabilece\u011fini hat\u0131rlatmak isteriz:<\/span><\/p>\n

1-<\/b> \u015e\u0130RKET\u0130N\u0130Z\u0130N T\u00dcM PAY SAH\u0130PLER\u0130 GENEL KURUL TOPLANTISINA KATILACAK MI ?<\/b><\/p>\n

\u00a0Genel kurulunuzu planlarken t\u00fcm pay sahiplerinizin genel kurul toplant\u0131s\u0131na kat\u0131l\u0131p kat\u0131lmayaca\u011f\u0131n\u0131 bilmek, toplant\u0131n\u0131n \u00e7a\u011fr\u0131l\u0131 m\u0131, yoksa \u00e7a\u011fr\u0131s\u0131z m\u0131 yap\u0131laca\u011f\u0131n\u0131\u00a0 belirlemek a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir. Bu \u015fart, hem anonim hem de limitet \u015firketler i\u00e7in ayn\u0131d\u0131r.<\/span><\/p>\n

\u015eirket Genel kurulunun toplant\u0131ya \u00e7a\u011fr\u0131lmas\u0131nda ana y\u00f6ntemi belirleyen TTK m. 414\u2019e g\u00f6re, Genel Kurul \u00e7a\u011fr\u0131s\u0131n\u0131n \u00f6ncelikle T\u00fcrkiye Ticaret Sicili Gazetesinde ve planlanan toplant\u0131 tarihinden en az 15 g\u00fcn \u00f6nce yay\u0131mlanmas\u0131 gereklidir. Bu yasal gereklili\u011fe ek olarak, \u015eirket esas s\u00f6zle\u015fmesi ile, Kanunda yaz\u0131l\u0131 davet usul\u00fcn\u00fcn a\u011f\u0131rla\u015ft\u0131r\u0131lmas\u0131 da (\u00f6rne\u011fin Ticaret Sicil Gazetesi ilan\u0131na ek olarak yerel bir gazetede de ilan yap\u0131lmas\u0131 zorunlulu\u011fu eklenmesi)\u00a0 m\u00fcmk\u00fcnd\u00fcr.\u00a0<\/span><\/p>\n

Ancak \u015eirket genel kurulunun toplant\u0131ya \u00e7a\u011fr\u0131lmas\u0131nda, bu ilanlar da tek ba\u015f\u0131na yeterli de\u011fildir. Pay defterinde yaz\u0131l\u0131 pay sahipleriyle \u00f6nceden \u015firkete pay senedi veya pay sahipli\u011fini ispatlay\u0131c\u0131 belge vererek adreslerini bildiren pay sahiplerinin ayr\u0131ca taahh\u00fctl\u00fc bir mektupla da toplant\u0131ya davet edilmesi gerekmektedir. Bu \u00e7a\u011fr\u0131 usul\u00fcne uyulmamas\u0131, \u00f6rne\u011fin ilan\u0131n yap\u0131lmamas\u0131 veya davet mektuplar\u0131n\u0131n g\u00f6nderilmemesi yahut s\u00fcrelere uyulmamas\u0131 halinde, Genel Kurul toplant\u0131s\u0131n\u0131n ge\u00e7erlili\u011fi tart\u0131\u015fmal\u0131 hale gelmektedir.<\/span><\/p>\n

Bununla birlikte, e\u011fer planlanan genel kurul toplant\u0131s\u0131na b\u00fct\u00fcn pay sahipleri veya vekilleri kat\u0131l\u0131rlar ve hi\u00e7 kimse davet usul\u00fcne uyulmamas\u0131na itiraz etmezse, art\u0131k kanuni \u00e7a\u011fr\u0131 usul\u00fcne uyulup uyulmad\u0131\u011f\u0131n\u0131n bir \u00f6nemi kalmaz. Dolay\u0131s\u0131 ile, pay sahipleri aras\u0131nda ihtilaflar\u0131n olmad\u0131\u011f\u0131 ve t\u00fcm payda\u015flar\u0131n toplant\u0131ya kat\u0131lmas\u0131n\u0131n kesin oldu\u011fu \u015firketlerde, yukar\u0131da an\u0131lan ilan ve davetleri yapmak, toplant\u0131 tarihinizi belirlerken de 15 g\u00fcnl\u00fck ilan s\u00fcresini hesaba katman\u0131z gerekmez. E\u011fer bu \u015fekilde %100 kat\u0131l\u0131m\u0131n m\u00fcmk\u00fcn olmayaca\u011f\u0131n\u0131 \u00f6ng\u00f6r\u00fcyor iseniz, o zaman genel kurul takviminizi ve evrak haz\u0131rl\u0131\u011f\u0131n\u0131z\u0131 \u00e7a\u011fr\u0131l\u0131 genel kurul h\u00fck\u00fcmlerine g\u00f6re yapman\u0131z gerekecektir.\u00a0<\/span><\/p>\n

\u015eu kadar ki, bu \u015fekilde \u00e7a\u011fr\u0131s\u0131z planlanan bir genel kurula g\u00fcn\u00fc gelip tek bir pay sahibi dahi kat\u0131lmaz veya itirazda bulunursa, genel kurulun ge\u00e7erlili\u011finin yine\u00a0 tart\u0131\u015fmal\u0131 hale gelece\u011fi unutulmamal\u0131d\u0131r.<\/span><\/p>\n

 <\/p>\n

2-<\/b> GENEL KURUL TOPLANTINIZDA B\u0130R BAKANLIK TEMS\u0130LC\u0130S\u0130N\u0130N HAZIR BULUNMASI GEREK\u0130YOR MU?<\/b><\/p>\n

E\u011fer Anonim \u015firket genel kurulunuzda bir G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 temsilcisinin haz\u0131r bulunmas\u0131 gerekiyorsa, Genel Kurul tarihinden en az 10 g\u00fcn \u00f6nceden bir temsilci atanmas\u0131 talebi ile Bakanl\u0131k il M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne ba\u015fvurman\u0131z gerekecektir. Limited \u015firket genel kurul toplant\u0131lar\u0131nda ise bir bakanl\u0131k temsilcisi bulunmas\u0131 gerekmemektedir.<\/span><\/p>\n

\u00a0\u201cAnonim \u015eirketlerin Genel Kurul Toplant\u0131lar\u0131n\u0131n Usul ve Esaslar\u0131 ile Bu Toplant\u0131larda Bulunacak Bakanl\u0131k Temsilcileri Hakk\u0131nda Y\u00f6netmelik\u201d uyar\u0131nca :<\/span><\/p>\n

    \n
  1. a)<\/span> Kurulu\u015flar\u0131 ve esas s\u00f6zle\u015fme de\u011fi\u015fiklikleri G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n iznine tabi tutulan (banka ve sigorta \u015firketleri gibi) Anonim \u015firketlerin ister ola\u011fan, ister ola\u011fan\u00fcst\u00fc olsun t\u00fcm genel kurul toplant\u0131lar\u0131nda;<\/span><\/li>\n
  2. b)<\/span> Yukardaki \u015fekilde bir izne tabi olmayan anonim \u015firketler bak\u0131m\u0131nda ise e\u011fer ola\u011fan veya ola\u011fan\u00fcst\u00fc genel kurul toplant\u0131lar\u0131n\u0131n g\u00fcndeminde;<\/span><\/li>\n<\/ol>\n
      \n
    • Sermayenin artt\u0131r\u0131lmas\u0131 veya azalt\u0131lmas\u0131,<\/span><\/li>\n
    • Kay\u0131tl\u0131 sermaye sistemine ge\u00e7ilmesi ve kay\u0131tl\u0131 sermaye sisteminden \u00e7\u0131k\u0131lmas\u0131, kay\u0131tl\u0131 sermaye tavan\u0131n\u0131n artt\u0131r\u0131lmas\u0131,<\/span><\/li>\n
    • Faaliyet konusunun de\u011fi\u015ftirilmesine ili\u015fkin esas s\u00f6zle\u015fme de\u011fi\u015fikli\u011fini gerektiren hususlar,<\/span><\/li>\n
    • Birle\u015fme, b\u00f6l\u00fcnme veya t\u00fcr de\u011fi\u015fikli\u011fi konular\u0131 varsa;<\/span><\/li>\n<\/ul>\n
        \n
      1. c)<\/span> \u015eirket izne tabi olmasa ve Genel Kurul g\u00fcndeminde (b) bendinde s\u0131ralanan konular olmasa bile :\u00a0<\/span><\/li>\n<\/ol>\n
          \n
        • Genel kurula elektronik ortamda kat\u0131l\u0131m sistemini uygulayan anonim \u015firketler ve<\/span><\/li>\n
        • Anonim \u015firketlerin yurt d\u0131\u015f\u0131nda yapacaklar\u0131 b\u00fct\u00fcn genel kurul toplant\u0131lar\u0131 ile yine yurt d\u0131\u015f\u0131nda yapacaklar\u0131 imtiyazl\u0131 pay sahipleri \u00f6zel kurulu toplant\u0131lar\u0131na; Bakanl\u0131k temsilcisinin kat\u0131l\u0131m\u0131 zorunludur.<\/span><\/li>\n<\/ul>\n

          Son olarak, yukar\u0131da say\u0131lanlar\u0131n d\u0131\u015f\u0131ndaki genel kurul toplant\u0131lar\u0131nda, (izne tabi olan \u015firketler hari\u00e7 olmak \u00fczere) tek pay sahipli \u015firketlerin genel kurul toplant\u0131lar\u0131nda ve imtiyazl\u0131 pay sahipleri \u00f6zel kurullar\u0131nda Bakanl\u0131k temsilcisinin bulunmas\u0131 zorunlu de\u011fildir.<\/span><\/p>\n

          3-<\/b> \u015e\u0130RKET\u0130N\u0130Z ZORUNLU BA\u011eIMSIZ DENET\u0130ME TAB\u0130 M\u0130?<\/b><\/p>\n

          E\u011fer \u015firketiniz zorunlu ba\u011f\u0131ms\u0131z denetime tabi ise, TTK Md. 407(2)\u2019e g\u00f6re ba\u011f\u0131ms\u0131z denet\u00e7inizin, denetimini yapt\u0131\u011f\u0131 d\u00f6nemin genel kurul toplant\u0131s\u0131nda haz\u0131r bulunmas\u0131 gerekmektedir. TTK Md.437 uyar\u0131ca her pay sahibi, genel kurulda, denet\u00e7ilerden denetimin yap\u0131lma \u015fekli ve sonu\u00e7lar\u0131 hakk\u0131nda bilgi isteyebilir.<\/span><\/p>\n

          Ayr\u0131ca yine zorunlu ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin Genel Kurul toplant\u0131lar\u0131 esnas\u0131nda denetimden ge\u00e7mi\u015f finansal tablolar ve y\u00f6netim kurulu faaliyet raporunun da haz\u0131r olmas\u0131 gerekmektedir. TTK Md. 397(2)\u2019e g\u00f6re denetime tabi oldu\u011fu h\u00e2lde, denetlettirilmemi\u015f finansal tablolar ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu, d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir. D\u00fczenlenmemi\u015f say\u0131lan finansal tablolar sonucunda ise, \u015eirket; i) Kar Da\u011f\u0131tamaz, ii) Sermaye Artt\u0131ramaz veya Azaltamaz.<\/span><\/p>\n

          Zorunlu ba\u011f\u0131ms\u0131z denetime tabi olmad\u0131\u011f\u0131 halde denetim yapt\u0131ran \u015firketler a\u00e7\u0131s\u0131ndan ise yukar\u0131da a\u00e7\u0131klanan hususlar\u0131 yerine getirmek mecburiyeti bulunmamaktad\u0131r.\u00a0<\/span><\/p>\n

          4-<\/b> GENEL KURUL TOPLANTISINA VEK\u0130L ARACILI\u011eI \u0130LE KATILACAK PAYDA\u015eLAR, NOTER ONAYLI VEKALETNAMELER\u0130N\u0130 \u00c7IKARDILAR MI?<\/b><\/p>\n

          2020 y\u0131l\u0131 sonunda ilgili mevzuatta de\u011fi\u015fiklik yap\u0131lana dek, halka a\u00e7\u0131k olmayan \u015firketlerin pay sahiplerinin genel kurul toplant\u0131lar\u0131nda vekilleri taraf\u0131ndan temsil edilmeleri halinde noter tasdiksiz vek\u00e2letname kullanmalar\u0131 ve ekine vek\u00e2leti verenin noter tasdikli imza sirk\u00fclerini eklemeleri yeterli idi.\u00a0<\/span><\/p>\n

          An\u0131lan de\u011fi\u015fiklik ile bu olanak kald\u0131r\u0131lm\u0131\u015f ve art\u0131k genel kurul toplant\u0131s\u0131nda kendisini vekil ile temsil ettirmek isteyen pay sahiplerinin mutlaka ilgili genel kurul toplant\u0131s\u0131na \u00f6zel noter onayl\u0131 vekaletname \u00e7\u0131karmalar\u0131 zorunlu hale gelmi\u015ftir.\u00a0<\/span><\/p>\n

          Bu genel kurul vekaletnamesini \u015fekli de mevzuat ile belirlenmi\u015f olup,\u00a0 s\u00f6z konusu vekaletin \u201cAnonim \u015eirketlerin Genel Kurul Toplant\u0131lar\u0131n\u0131n Usul ve Esaslar\u0131 ile Bu Toplant\u0131larda Bulunacak Bakanl\u0131k Temsilcileri Hakk\u0131nda Y\u00f6netmelik\u201d ekinde yer alan \u00f6rne\u011fe uygun olmas\u0131 gerekmektedir.<\/span><\/p>\n

          5-<\/b> \u015e\u0130RKET DEFTERLER\u0130N\u0130Z ORTAKLARIN \u0130NCELEMES\u0130NE A\u00c7ILMAYA HAZIR MI?<\/b><\/p>\n

          TTK\u2019n\u0131n 437. maddesi gere\u011fince anonim \u015firketlerde pay sahipleri \u015firkete ait finansal tablolar, faaliyet raporlar\u0131 ba\u015fta olmak \u00fczere denetim raporlar\u0131n\u0131 genel kurul toplant\u0131 tarihinden en az 15 g\u00fcn \u00f6nceden fiziken inceleme hakk\u0131na sahiptir. Bunun yan\u0131 s\u0131ra finansal tablo ve konsolide tablolar 1 (bir) y\u0131l s\u00fcre ile pay sahiplerinin bilgi edinme haklar\u0131n\u0131 kullanabilmeleri ad\u0131na aktif bir \u015fekilde a\u00e7\u0131k tutulur.\u00a0<\/span><\/p>\n

          Her bir pay sahibinin, bu kapsamda, gideri \u015firketten kar\u015f\u0131lanmak \u015fart\u0131yla, genel kuruldan \u00f6nce bilan\u00e7o ile gelir tablosunun bir suretini isteyebilme haklar\u0131 da bulunmaktad\u0131r.<\/span><\/p>\n

          Dolay\u0131s\u0131 ile, \u015firket genel kurul toplant\u0131n\u0131z\u0131 planlarken, an\u0131lan defterlerinizi de \u015firket merkezinde pay sahiplerinin incelemesine a\u00e7maya ve dileyen pay sahiplerine bilan\u00e7o sureti ile gelir tablolar\u0131n\u0131n iletmeye haz\u0131r olman\u0131z gerekmektedir.<\/span><\/p>\n

          2020 y\u0131l\u0131nda, i\u00e7erisinde bulundu\u011fumuz pandemi d\u00f6neminin \u00f6zel \u015fartlar\u0131 ile ba\u011flant\u0131l\u0131 olarak G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n \u015firket genel kurul toplant\u0131lar\u0131 ile ilgili \u00e7e\u015fitli ge\u00e7ici ve istisnai d\u00fczenlemeleri g\u00fcndeme gelmi\u015fti. 2021 y\u0131l\u0131nda da Bakanl\u0131k taraf\u0131ndan zaman zaman bu konularda \u00f6zel d\u00fczenlemeler yap\u0131labilece\u011fini g\u00f6z \u00f6n\u00fcnde bulundurmak ve geli\u015fmeleri takip etmek t\u00fcm \u015firketler i\u00e7in fayda olacakt\u0131r.\u00a0<\/span><\/p>\n

          \u0130rem Alevok<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

          T\u00fcrk Ticaret Kanunu uyar\u0131nca, t\u00fcm Anonim ve limitet \u015firketler her y\u0131l, \u00f6nceki hesap d\u00f6neminin kapanmas\u0131ndan itibaren \u00fc\u00e7 ay i\u00e7erisinde toplanarak, bir \u00f6nceki faaliyet d\u00f6neminin sonu\u00e7lar\u0131n\u0131 g\u00f6r\u00fc\u015fmek ve karara ba\u011flamak i\u00e7in ola\u011fan genel kurullar\u0131n\u0131 yapmak zorundad\u0131r. \u015eirketler, gerekti\u011finde genel kurulu ola\u011fan\u00fcst\u00fc toplant\u0131ya da \u00e7a\u011fr\u0131labilir. \u00a0Burada\u00a0 halka a\u00e7\u0131k olmayan \u015firketler bak\u0131m\u0131ndan bu \u015fekilde bir ola\u011fan veya ola\u011fan\u00fcst\u00fc […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42],"tags":[],"class_list":["post-4200","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/4200"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=4200"}],"version-history":[{"count":1,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/4200\/revisions"}],"predecessor-version":[{"id":4201,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/4200\/revisions\/4201"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=4200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=4200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=4200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}