{"id":168,"date":"2013-01-15T20:34:36","date_gmt":"2013-01-15T18:34:36","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=168"},"modified":"2013-01-15T20:39:02","modified_gmt":"2013-01-15T18:39:02","slug":"yeni-ttkya-gore-anonim-sirketlerin-kurulmasi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/","title":{"rendered":"Yeni TTK&#8217;ya G\u00f6re Anonim \u015eirketlerin Kurulmas\u0131"},"content":{"rendered":"<p><strong>Tan\u0131m:<\/strong><\/p>\n<p>Yeni TTK 329. maddesinde anonim \u015firket, sermayesi belirli ve paylara \u00a0b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan dolay\u0131 yaln\u0131z mal varl\u0131\u011f\u0131yla sorumlu bulunan \u015firket olarak tan\u0131mlanm\u0131\u015ft\u0131r. Pay sahipleri, sadece taahh\u00fct etmi\u015f olduklar\u0131 sermaye paylar\u0131 ile ve \u015firkete kar\u015f\u0131 sorumludur.<\/p>\n<p><strong>Kurulu\u015f ve Ortak:<\/strong><\/p>\n<p>Anonim \u015firketlerin kurulu\u015f i\u015flemleri T\u00fcrk Ticaret Kanunu\u2019nda d\u00fczenlenmektedir. Mevcut TTK\u2019na g\u00f6re bir anonim \u015firketin kurulmas\u0131 i\u00e7in \u015firkette pay sahibi en az be\u015f kurucunun bulunmas\u0131 \u015fart iken, yeni TTK ile anonim \u015firket kurulmas\u0131 i\u00e7in <strong>bir veya daha fazla kurucu<\/strong>nun var olmas\u0131 yeterlidir (Yeni TTK Md.338). B\u00f6ylelikle yeni TTK ile tek ki\u015finin anonim \u015firket kurabilmesine olanak sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>Mevcut TTK\u2019na g\u00f6re anonim \u015firketler ani kurulu\u015f ve tedrici kurulu\u015f olmak \u00fczere iki \u015fekilde kurulabilmektedir (TTK Md.276). \u015eirket paylar\u0131n\u0131n kurucular taraf\u0131ndan tamamen taah\u00fct edilmesi ile ani kurulu\u015f ger\u00e7ekle\u015ftirilmektedir. Tedrici kurulu\u015f ise, bir k\u0131s\u0131m paylar\u0131n kurucular taraf\u0131ndan taahh\u00fct edilmesi ve geri kalan k\u0131sm\u0131 i\u00e7in de halka m\u00fcracaat edilmesi suretiyle olur. Tedrici kurulu\u015fta, kurulu\u015f a\u015famas\u0131 ile ilgili olarak yap\u0131lmas\u0131 gereken prosed\u00fcrler genel olarak ani kurulu\u015fta oldu\u011fu gibidir. Ancak tedrici kurulu\u015fta halka ba\u015fvuru i\u00e7in yap\u0131lmas\u0131 gereken baz\u0131 ek prosed\u00fcrler vard\u0131r.<\/p>\n<p><strong>Sermaye:<\/strong><\/p>\n<p>Mevcut TTK 269. maddesi anonim \u015firketlerde esas sermaye miktar\u0131n\u0131n \u00a050.000 TL\u2019s\u0131ndan a\u015fa\u011f\u0131da olamayaca\u011f\u0131n\u0131 h\u00fck\u00fcm alt\u0131na alm\u0131\u015f ve anonim \u00a0\u015firketlerin esas sermaye ile kurulmas\u0131n\u0131 \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr. Yeni TTK ise, Sermaye Piyasas\u0131 Kanunu\u2019na g\u00f6re halka a\u00e7\u0131k \u015firketlerde uygulanmakta olan \u00a0kay\u0131tl\u0131 sermaye sisteminin halka a\u00e7\u0131k olmayan anonim \u015firketlerde de uygulanabilece\u011fini h\u00fck\u00fcm alt\u0131na alm\u0131\u015ft\u0131r. Yeni TTK\u2019na g\u00f6re, <strong>esas sermaye <\/strong><br \/>\n<strong>50.000 TL<\/strong>\u2019s\u0131ndan ve kay\u0131tl\u0131 sermaye sistemini kabul etmi\u015f bulunan halka \u00a0a\u00e7\u0131k olmayan anonim \u015firketlerde <strong>ba\u015flang\u0131\u00e7 sermayesi 100.000 TL<\/strong>\u2019s\u0131ndan \u00a0a\u015fa\u011f\u0131 olamaz (Yeni\u00a0TTK Md. 332).<\/p>\n<p>Esas sermaye, tamam\u0131 esas s\u00f6zle\u015fmede taahh\u00fct edilmi\u015f bulunan sermyayeyi ifade etmektedir (Yeni TTK Md.332). Esas sermaye, tamam\u0131 kurucular taraf\u0131ndan taahh\u00fct edilen, i\u015fletmeye tahsis edilen, i\u015fletmelerin ana s\u00f6zle\u015fmelerinde yer alan ve ticaret siciline tescil edilmi\u015f bulunan sermaye \u00a0tutar\u0131d\u0131r. Bu sermaye, i\u015fletmenin kurulu\u015fu a\u015famas\u0131nda ve sermaye art\u0131r\u0131m\u0131nda olu\u015fmaktad\u0131r<\/p>\n<p>Her ortak, \u015firket s\u00f6zle\u015fmesiyle koymay\u0131 taahh\u00fct etti\u011fi sermayeden dolay\u0131 \u015firkete kar\u015f\u0131 bor\u00e7ludur (Yeni TTK Md. 128). Anonim \u015firketlerde nakdi \u00a0sermaye koyulabilece\u011fi gibi ayni sermaye de koyulabilmektedir. Mevcut \u00a0TTK\u2019nun 278. maddesinde, kurucular\u0131n esas mukavelede muayyen paray\u0131 \u00a0veyahut paradan ba\u015fka bir \u015feyi taah\u00fct edebilecekleri h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p><strong>\u00d6zet:<\/strong><\/p>\n<p><strong>\u00d6zel kanunlarda aksine h\u00fck\u00fcm bulunmad\u0131k\u00e7a anonim \u015firketler en az 50.000.-TL. sermaye ve asgari 1 ortak ile kurulmal\u0131d\u0131r. (Kay\u0131tl\u0131 sermaye sistemini kabul etmi\u015f halka a\u00e7\u0131k olmayan Anonim \u015eirketlerin ba\u015flang\u0131\u00e7 sermayesi ise 100.000.-TL. den az olmamas\u0131 gerekmektedir.)<\/strong><\/p>\n<p>Kaynak: Ticaret odas\u0131 ve ismmmo<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tan\u0131m:\ufeff<\/p>\n<p>Yeni TTK 329. maddesinde anonim \u015firket, sermayesi belirli ve paylara  b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan dolay\u0131 yaln\u0131z mal varl\u0131\u011f\u0131yla sorumlu bulunan \u015firket olarak tan\u0131mlanm\u0131\u015ft\u0131r. Pay sahipleri, sadece taahh\u00fct etmi\u015f olduklar\u0131 sermaye paylar\u0131 ile ve \u015firkete kar\u015f\u0131 sorumludur.<\/p>\n<p>Kurulu\u015f ve Ortak:<\/p>\n<p>Anonim \u015firketlerin kurulu\u015f i\u015flemleri T\u00fcrk Ticaret Kanunu\u2019nda d\u00fczenlenmektedir. Mevcut TTK\u2019na g\u00f6re bir anonim \u015firketin kurulmas\u0131 i\u00e7in \u015firkette pay sahibi en az be\u015f kurucunun bulunmas\u0131 \u015fart iken, yeni TTK ile anonim \u015firket kurulmas\u0131 i\u00e7in bir veya daha fazla kurucunun var olmas\u0131 yeterlidir (Yeni TTK Md.338). B\u00f6ylelikle yeni TTK ile tek ki\u015finin anonim \u015firket kurabilmesine olanak sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[36,42,40,41,37,38,39],"class_list":["post-168","post","type-post","status-publish","format-standard","","category-genel","tag-anonim","tag-kurulus","tag-ortak","tag-sermaye","tag-sirket","tag-ttk","tag-yeni"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Yeni TTK&#039;ya G\u00f6re Anonim \u015eirketlerin Kurulmas\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yeni TTK&#039;ya G\u00f6re Anonim \u015eirketlerin Kurulmas\u0131\" \/>\n<meta property=\"og:description\" content=\"Tan\u0131m:\ufeff  Yeni TTK 329. maddesinde anonim \u015firket, sermayesi belirli ve paylara b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan dolay\u0131 yaln\u0131z mal varl\u0131\u011f\u0131yla sorumlu bulunan \u015firket olarak tan\u0131mlanm\u0131\u015ft\u0131r. Pay sahipleri, sadece taahh\u00fct etmi\u015f olduklar\u0131 sermaye paylar\u0131 ile ve \u015firkete kar\u015f\u0131 sorumludur.  Kurulu\u015f ve Ortak:  Anonim \u015firketlerin kurulu\u015f i\u015flemleri T\u00fcrk Ticaret Kanunu\u2019nda d\u00fczenlenmektedir. Mevcut TTK\u2019na g\u00f6re bir anonim \u015firketin kurulmas\u0131 i\u00e7in \u015firkette pay sahibi en az be\u015f kurucunun bulunmas\u0131 \u015fart iken, yeni TTK ile anonim \u015firket kurulmas\u0131 i\u00e7in bir veya daha fazla kurucunun var olmas\u0131 yeterlidir (Yeni TTK Md.338). B\u00f6ylelikle yeni TTK ile tek ki\u015finin anonim \u015firket kurabilmesine olanak sa\u011flanm\u0131\u015ft\u0131r.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/\" \/>\n<meta property=\"og:site_name\" content=\"Muhasebe Blog\" \/>\n<meta property=\"article:published_time\" content=\"2013-01-15T18:34:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2013-01-15T18:39:02+00:00\" \/>\n<meta name=\"author\" content=\"Ahmet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ahmet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/\",\"name\":\"Yeni TTK'ya G\u00f6re Anonim \u015eirketlerin Kurulmas\u0131\",\"isPartOf\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\"},\"datePublished\":\"2013-01-15T18:34:36+00:00\",\"dateModified\":\"2013-01-15T18:39:02+00:00\",\"author\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/www.muhasebedersleri.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Yeni TTK&#8217;ya G\u00f6re Anonim \u015eirketlerin Kurulmas\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/\",\"name\":\"Muhasebe Blog\",\"description\":\"Muhasebe hakk\u0131nda her\u015fey\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.muhasebedersleri.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\",\"name\":\"Ahmet\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"Ahmet\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/blog\/author\/hakan\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Yeni TTK'ya G\u00f6re Anonim \u015eirketlerin Kurulmas\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/blog\/yeni-ttkya-gore-anonim-sirketlerin-kurulmasi\/","og_locale":"tr_TR","og_type":"article","og_title":"Yeni TTK'ya G\u00f6re Anonim \u015eirketlerin Kurulmas\u0131","og_description":"Tan\u0131m:\ufeff  Yeni TTK 329. maddesinde anonim \u015firket, sermayesi belirli ve paylara b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan dolay\u0131 yaln\u0131z mal varl\u0131\u011f\u0131yla sorumlu bulunan \u015firket olarak tan\u0131mlanm\u0131\u015ft\u0131r. Pay sahipleri, sadece taahh\u00fct etmi\u015f olduklar\u0131 sermaye paylar\u0131 ile ve \u015firkete kar\u015f\u0131 sorumludur.  Kurulu\u015f ve Ortak:  Anonim \u015firketlerin kurulu\u015f i\u015flemleri T\u00fcrk Ticaret Kanunu\u2019nda d\u00fczenlenmektedir. Mevcut TTK\u2019na g\u00f6re bir anonim \u015firketin kurulmas\u0131 i\u00e7in \u015firkette pay sahibi en az be\u015f kurucunun bulunmas\u0131 \u015fart iken, yeni TTK ile anonim \u015firket kurulmas\u0131 i\u00e7in bir veya daha fazla kurucunun var olmas\u0131 yeterlidir (Yeni TTK Md.338). 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