{"id":6861,"date":"2022-06-28T05:46:58","date_gmt":"2022-06-28T05:46:58","guid":{"rendered":"https:\/\/cukurpartners.com\/the-restriction-on-turkish-liras-currency-commercial-loan-utilization-by-banking-regulation-and-supervision-agency-concerning-companies\/"},"modified":"2022-06-28T05:48:27","modified_gmt":"2022-06-28T05:48:27","slug":"sirketlere-yonelik-bankacilik-duzenleme-ve-denetleme-kurumu-tarafindan-turk-lirasi-ticari-kredi-kullanimina-getirilen-sinirlama","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/sirketlere-yonelik-bankacilik-duzenleme-ve-denetleme-kurumu-tarafindan-turk-lirasi-ticari-kredi-kullanimina-getirilen-sinirlama\/","title":{"rendered":"\u015e\u0130RKETLERE Y\u00d6NEL\u0130K BANKACILIK D\u00dcZENLEME VE DENETLEME KURUMU TARAFINDAN T\u00dcRK L\u0130RASI T\u0130CAR\u0130 KRED\u0130 KULLANIMINA GET\u0130R\u0130LEN SINIRLAMA"},"content":{"rendered":"

Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu taraf\u0131ndan 24.06.2022 tarihli ve 10250 say\u0131l\u0131 Kurul Karar\u0131(\u201cKarar\u201d) uyar\u0131nca, \u015firketlere sa\u011flanan uygun ko\u015fullu T\u00fcrk Liras\u0131 ticari kredi kaynaklar\u0131n\u0131n amaca uygun; \u00fcretim, istihdam ve yat\u0131r\u0131m i\u00e7in kullan\u0131lmas\u0131 i\u00e7in finansal istikrar\u0131 sa\u011flayabilmek ad\u0131na \u015firketlerin T\u00fcrk Liras\u0131 cinsinden her t\u00fcrl\u00fc ticari kredi kullan\u0131m\u0131na \u015fart getirildi.<\/span><\/p>\n

i) Ba\u011f\u0131ms\u0131z denetime tabi, ii) yabanc\u0131 para nakdi varl\u0131klar\u0131n\u0131n (alt\u0131n dahil, efektif d\u00f6viz ile bankalardaki yabanc\u0131 para mevduat\u0131 dahil) T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131 15 milyon T\u00fcrk Liras\u0131 \u00fczerinde olan, iii) \u015firketin yabanc\u0131 para nakdi varl\u0131klar\u0131n\u0131n T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131n\u0131n hangisi b\u00fcy\u00fckse; son 1 y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n veya aktif toplam\u0131n\u0131n %10unu a\u015fan \u015firketler 24 Haziran 2022 tarihinden itibaren kullanacaklar\u0131 ticari kredilerde s\u0131n\u0131rland\u0131r\u0131lacaklard\u0131r <\/b>ve limit bo\u015flu\u011fu olsa da nakdi her t\u00fcrl\u00fc ticari kredi kullanamayacaklard\u0131r.<\/b> Yani, d\u00f6viz varl\u0131klar\u0131n\u0131n TL kar\u015f\u0131l\u0131\u011f\u0131 15 milyon TL\u2019yi a\u015fmayan \u015firketler kredi kullan\u0131m durumunda d\u00f6viz varl\u0131klar\u0131n\u0131 15 milyon TL \u00fczerine \u00e7\u0131karmayacak; 15 milyon TL \u00fczeri d\u00f6viz nakdi varl\u0131\u011f\u0131 bulunan \u015firketler ise bu varl\u0131\u011f\u0131n\u0131n aktifinin ya da sat\u0131\u015f has\u0131lat\u0131n\u0131n y\u00fczde 10\u2019unu a\u015fmas\u0131 durumunda yeni nakdi T\u00fcrk Liras\u0131 ticari kredi kullanamayacakt\u0131r.<\/b><\/p>\n

Bu 3 \u015farta ayn\u0131 anda sahip olmayan \u015firketler ise Karar kapsam\u0131nda say\u0131lmayacaklard\u0131r.\u00a0<\/span><\/p>\n

Yukar\u0131daki 3 \u015fart\u0131 da sa\u011flayan ancak, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar uyar\u0131nca yabanc\u0131 para cinsinden kredi kullanmas\u0131 da m\u00fcmk\u00fcn olmayan \u015firketler e\u011fer krediye ba\u015fvurduklar\u0131 tarihten itibaren 3 ayl\u0131k d\u00f6nem i\u00e7inde yabanc\u0131 para net pozisyon a\u00e7\u0131klar\u0131n\u0131n bulundu\u011funu ba\u011f\u0131ms\u0131z denetim kurulu\u015funca tespit ettirebilirlerse, bunu bankaya sunarak T\u00fcrk Liras\u0131 cinsinden nakdi ticari kredi kullanabileceklerdir.\u00a0<\/span><\/p>\n

Bu Karar kapsam\u0131nda, \u015firketlerin 15 milyon TL yabanc\u0131 para nakdi varl\u0131\u011f\u0131 i\u00e7eri\u011fine \u015firketlerin yurt d\u0131\u015f\u0131 yerle\u015fiklerince yabanc\u0131 para cinsinden ihra\u00e7 edilmi\u015f menkul k\u0131ymetleri, hisse senetleri, yurt d\u0131\u015f\u0131 yerle\u015fiklerle yap\u0131lan ters repo gibi parasal varl\u0131klar\u0131 dahildir. Yine bu Karar Kapsam\u0131nda, \u015firketlerin has\u0131lat\u0131n\u0131 veya aktif toplam\u0131n\u0131 belirlemek i\u00e7in kullan\u0131lacak bilgi ve belgeler ya ba\u011f\u0131ms\u0131z denetim kurulu\u015funca onaylanarak belgelendirilecektir. Konsolide finansal tablo haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan \u015firketler i\u00e7in ise bu belirleme konsolide bilan\u00e7o \u00fczerinden yap\u0131lacakt\u0131r.\u00a0<\/span><\/p>\n

Bir \u015firketin ba\u011f\u0131ms\u0131z denetime tabi olup olmad\u0131\u011f\u0131n\u0131 belirlemede kriter 660 Say\u0131l\u0131 KHK, 6102 Say\u0131l\u0131 TTK uyar\u0131nca \u00e7\u0131kar\u0131lan 2018\/11597 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 olsa da <\/span>bankalar\u0131n da bunu belirlemeye yetkisi vard\u0131r.<\/b> Buna g\u00f6re, \u201cKredi \u0130\u015flemlerine \u0130li\u015fkin Y\u00f6netmelik\u201d uyar\u0131nca, \u201chesap durumu olarak kabul edilecek belgeler\u201d ba\u015fl\u0131kl\u0131 9. madde uyar\u0131nca bankalar bir \u015firketin ba\u011f\u0131ms\u0131z denetime tabi olup olmad\u0131\u011f\u0131n\u0131 TL cinsinden nakdi ticari kredi kulland\u0131r\u0131rken belirleyebilir.\u00a0<\/span><\/p>\n

\u015eirketlerin yabanc\u0131 para nakdi varl\u0131klar\u0131n\u0131 belirlerken hesaplamada kullan\u0131lacak d\u00f6viz kuru ise <\/span>hesaplama tarihinde<\/b> baz al\u0131nacak TCMB (T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131) d\u00f6viz al\u0131\u015f kurudur.\u00a0<\/span><\/p>\n

Her t\u00fcrl\u00fc nakdi TL cinsi ticari kredi a\u00e7\u0131s\u0131ndan; limit Karar tarihinden \u00f6ne belirlenmi\u015f olsa da rotatif, kredili mevduat hesab\u0131 ya da kurumsal kredi kartlar\u0131 gibi kredi i\u015flemleri yoluyla her ay sonunda yap\u0131lacak bakiye art\u0131\u015f\u0131 hesaplamas\u0131 yeni kulland\u0131r\u0131m say\u0131lacakt\u0131r. Buna g\u00f6re i) her ay sonundaki yap\u0131lacak hesaplamada \u00f6nceki aya g\u00f6re bakiye art\u0131\u015f\u0131 olmas\u0131 halinde veya ii) gecelik kredilerde her ay sonunda yap\u0131lacak hesaplamada risk tutar\u0131 bulunmas\u0131 durumunda \u015firket durumunu ba\u011f\u0131ms\u0131z denetim kurulu\u015funca onaylayan belgeyi bankaya sunacakt\u0131r.<\/span><\/p>\n

Do\u011frudan Bor\u00e7lanma sistemi (DBS) gibi gayrinakdi krediler de nakdi krediye d\u00f6n\u00fc\u015fmedi\u011fi s\u00fcrece Karar kapsam\u0131nda olmad\u0131\u011f\u0131 gibi 24.06.2022 tarihinden sonra yap\u0131lacak yeniden yap\u0131land\u0131rmalar, Bankalar ve finansal kurulu\u015flar, ger\u00e7ek ki\u015filer ve \u015firketlerin ger\u00e7ek ki\u015fi ortaklar\u0131 ise Karar kapsam\u0131nda de\u011fillerdir.\u00a0<\/span><\/p>\n

Yabanc\u0131 para nakdi varl\u0131klar\u0131n\u0131n T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131 15 milyon TL\u2019yi a\u015fmayan \u015eirketler Karar kapsam\u0131ndaki kredi s\u0131n\u0131rlamas\u0131na dahil olmayacakt\u0131r. Ancak<\/b>, bu \u015eirketlerin kredi ba\u015fvuru tarihi itibar\u0131yla, i) mevcut yabanc\u0131 para nakdi varl\u0131klar\u0131 ile en g\u00fcncel finansal tablolar\u0131na g\u00f6re aktif toplam\u0131n\u0131 ve son 1 y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131 ba\u011f\u0131ms\u0131z denetim kurulu\u015funa tespit ettirmeleri, ii) kullanacaklar\u0131 kredinin vadesi boyunca yabanc\u0131 para nakdi varl\u0131klar\u0131n\u0131n T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131n\u0131n 15 milyon TL\u2019yi a\u015fmayaca\u011f\u0131n\u0131 ya da a\u015fsa bile aktif toplam\u0131ndan ya da son 1 y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131ndan b\u00fcy\u00fck olan\u0131n\u0131n y\u00fczde onunu ge\u00e7meyece\u011fini beyan ve taahh\u00fct etmeleri, iii) s\u00f6z konusu beyan ve taahh\u00fcd\u00fcn banka taraf\u0131ndan kontrol\u00fcn\u00fcn sa\u011flanmas\u0131n\u0131 teminen \u015eirketlerin her ay\u0131n ilk 10 i\u015f g\u00fcn\u00fc i\u00e7inde bir \u00f6nceki ay sonu bilan\u00e7osuna g\u00f6re yabanc\u0131 nakdi varl\u0131klar\u0131n\u0131n, aktif toplam\u0131n\u0131n ve bir \u00f6nceki ay sonu itibar\u0131yla son 12 ayl\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n g\u00fcncel de\u011ferini bankaya iletmeleri gerekmektedir.<\/span><\/p>\n

Bankalar\u0131n \u015firketlerin Karar kapsam\u0131nda nakdi TL ticari kredi kullanma s\u0131n\u0131r\u0131nda olup olmad\u0131\u011f\u0131n\u0131 tespit etmesi ise \u015firketlerden alaca\u011f\u0131 <\/span>\u201ckredinin amac\u0131na uygun kullan\u0131ld\u0131\u011f\u0131n\u0131n tespitine ve takibine y\u00f6nelik her t\u00fcrl\u00fc bilgi ve belgeyi talep edilmesi halinde bankaya ibraz edece\u011fine y\u00f6nelik\u201d <\/span><\/i>taahh\u00fctname ile s\u00f6zle\u015fmelerini g\u00fcncellemesi, \u015firketlerden belge temin etmesi y\u00f6ntemiyle olacakt\u0131r.\u00a0<\/span><\/p>\n

 <\/p>\n

Avukat Hilal \u015eim\u015fek<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu taraf\u0131ndan 24.06.2022 tarihli ve 10250 say\u0131l\u0131 Kurul Karar\u0131(\u201cKarar\u201d) uyar\u0131nca, \u015firketlere sa\u011flanan uygun ko\u015fullu T\u00fcrk Liras\u0131 ticari kredi kaynaklar\u0131n\u0131n amaca uygun; \u00fcretim, istihdam ve yat\u0131r\u0131m i\u00e7in kullan\u0131lmas\u0131 i\u00e7in finansal istikrar\u0131 sa\u011flayabilmek ad\u0131na \u015firketlerin T\u00fcrk Liras\u0131 cinsinden her t\u00fcrl\u00fc ticari kredi kullan\u0131m\u0131na \u015fart getirildi. i) Ba\u011f\u0131ms\u0131z denetime tabi, ii) yabanc\u0131 para nakdi […]<\/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":[42,43],"tags":[],"class_list":["post-6861","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6861"}],"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=6861"}],"version-history":[{"count":2,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6861\/revisions"}],"predecessor-version":[{"id":6863,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6861\/revisions\/6863"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=6861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=6861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=6861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}