{"id":621,"date":"2013-10-13T20:54:52","date_gmt":"2013-10-13T17:54:52","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=621"},"modified":"2013-10-13T21:22:49","modified_gmt":"2013-10-13T18:22:49","slug":"kobi-nedir","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/blog\/kobi-nedir\/","title":{"rendered":"KOB\u0130 Nedir, KOB\u0130’lerin S\u0131n\u0131fland\u0131r\u0131lmas\u0131"},"content":{"rendered":"

KOB\u0130 (K\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckte i\u015fletme)\u00a0<\/strong>Tan\u0131m\u0131:
\n<\/strong>250 ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri 40 milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmelerdir.<\/p>\n

Resmi gazetedeki son de\u011fi\u015fiklik ile KOB\u0130 \u015f\u00f6yle tan\u0131mlanm\u0131\u015ft\u0131r. \u00a0“\u0130kiy\u00fczelli ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri k\u0131rk milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan ve bu Y\u00f6netmelikte mikro i\u015fletme, k\u00fc\u00e7\u00fck i\u015fletme ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletme olarak s\u0131n\u0131fland\u0131r\u0131lan ekonomik birimleri veya giri\u015fimleri”<\/p>\n

K\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmelerin s\u0131n\u0131fland\u0131r\u0131lmas\u0131:\u00a0<\/strong>
\nKOB\u0130\u2019ler a\u015fa\u011f\u0131daki \u015fekilde s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015ft\u0131r.
\na) Mikro i\u015fletme:<\/strong> On ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri bir milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmeler.
\nb) K\u00fc\u00e7\u00fck i\u015fletme:<\/strong> Elli ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri sekiz milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmeler.
\nc) Orta b\u00fcy\u00fckl\u00fckteki i\u015fletme:<\/strong> \u0130kiy\u00fczelli ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri k\u0131rk milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmeler.<\/p>\n

S\u0131n\u0131f de\u011fi\u015ftirme ve vasf\u0131n kayb\u0131:<\/strong>
\nHesaplar\u0131n\u0131n kapan\u0131\u015f tarihinde, i\u015fletme s\u0131n\u0131flar\u0131 ve KOB\u0130 vasf\u0131 belirlenirken dikkate al\u0131nan kriterlerden herhangi birini, birbirini takip eden iki hesap d\u00f6neminde de kaybeden veya a\u015fan i\u015fletmeler s\u0131n\u0131f de\u011fi\u015ftirir veya KOB\u0130 vasf\u0131n\u0131 kaybeder.<\/p>\n

\u0130\u015fletme t\u00fcrleri:<\/strong>
\nKOB\u0130’ler, \u00e7al\u0131\u015fan say\u0131lar\u0131 veya mali bilgilerinin tespitine y\u00f6nelik olarak; di\u011fer i\u015fletmeler ile olan sermaye veya oy hakk\u0131 ili\u015fkilerine g\u00f6re ba\u011f\u0131ms\u0131z i\u015fletmeler, ortak i\u015fletmeler ve ba\u011fl\u0131 i\u015fletmeler olmak \u00fczere \u00fc\u00e7e ayr\u0131l\u0131r.<\/p>\n

-Ba\u011f\u0131ms\u0131z i\u015fletme:<\/strong> Ger\u00e7ek veya t\u00fczel ki\u015filerin sahip oldu\u011fu ve bu Y\u00f6netmeli\u011fe g\u00f6re ortak veya ba\u011fl\u0131 i\u015fletme say\u0131lmayan bir i\u015fletme; a) Ba\u015fka bir i\u015fletmenin % 25 veya daha fazlas\u0131na sahip de\u011filse, b) Herhangi bir t\u00fczel ki\u015fi veya kamu kurum ve kurulu\u015fu veya birka\u00e7 ba\u011fl\u0131 i\u015fletme tek ba\u015f\u0131na veya m\u00fc\u015ftereken bu i\u015fletmenin % 25 veya daha fazla hissesine sahip de\u011filse, c) Konsolide edilmi\u015f hesaplar d\u00fczenlemiyorsa ve konsolide hesaplar d\u00fczenleyen ba\u015fka bir i\u015fletmenin hesaplar\u0131nda yer alm\u0131yorsa ve bu nedenle ba\u011fl\u0131 bir i\u015fletme\u00a0de\u011filse, ba\u011f\u0131ms\u0131z i\u015fletme kabul edilir.<\/p>\n

-Ortak i\u015fletme:\u00a0<\/strong>Bir i\u015fletmenin tek ba\u015f\u0131na veya ba\u011fl\u0131 i\u015fletmeleriyle birlikte hakim etki yaratmayacak \u015fekilde, ba\u015fka bir i\u015fletmenin oy haklar\u0131 veya sermayesinin y\u00fczde yirmibe\u015f ve fazlas\u0131na ve y\u00fczde ellisi ve daha az\u0131na sahip olmas\u0131, yahut kendisinin oy haklar\u0131 veya sermayesinin y\u00fczde yirmibe\u015f ve fazlas\u0131na ve y\u00fczde ellisi ve daha az\u0131na ba\u015fka bir i\u015fletmenin hakim etki yaratmayacak \u015fekilde sahip olmas\u0131 durumunda bunlar ortak i\u015fletme say\u0131l\u0131r. Sermaye ve oy haklar\u0131 pay\u0131ndan y\u00fcksek olan esas al\u0131n\u0131r.
\nBirinci f\u0131krada belirtilen y\u00fczde yirmibe\u015foran\u0131;
\na) \u00dcniversiteler, \u00fcniversitelerin kurdu\u011fu vak\u0131flar ve k\u00e2r amac\u0131 g\u00fctmeyen ara\u015ft\u0131rma merkezleri,
\nb) B\u00f6lgesel kalk\u0131nma fonlar\u0131 da dahil kurumsal yat\u0131r\u0131mc\u0131lar,
\nc) Y\u0131ll\u0131k b\u00fct\u00e7esi yirmibe\u015fmilyon T\u00fcrk Liras\u0131ndan az olan veya n\u00fcfusu be\u015f binden az olan yerlerdeki belde belediyeleri dahil belediyeler ve k\u00f6y t\u00fczel ki\u015filikleri,
\ntaraf\u0131ndan a\u015f\u0131lsa bile bu i\u015fletme ba\u011fl\u0131 i\u015fletme ili\u015fkilerine sahip olmamas\u0131 \u015fart\u0131yla ba\u011f\u0131ms\u0131z i\u015fletme say\u0131l\u0131r.<\/p>\n

Kamu yat\u0131r\u0131m \u015firketleri, giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131 ve bir i\u015fletmedeki toplam yat\u0131r\u0131mlar\u0131, sekiz milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmamak \u015fart\u0131yla kendi fonlar\u0131n\u0131 borsaya kote edilmemi\u015f i\u015fletmelere yat\u0131ran ve d\u00fczenli olarak risk sermayesi yat\u0131r\u0131mlar\u0131nda bulunan ger\u00e7ek ki\u015filer veya ki\u015fi gruplar\u0131, birinci f\u0131krada belirtilen y\u00fczde yirmibe\u015foran\u0131n\u0131 a\u015fsa bile ba\u011fl\u0131 i\u015fletme ili\u015fkisine bak\u0131lmaks\u0131z\u0131n ba\u011f\u0131ms\u0131z i\u015fletme say\u0131l\u0131r.<\/p>\n

-Ba\u011fl\u0131 i\u015fletme:<\/strong>\u00a0Bir i\u015fletme;
\na) Ba\u015fka bir i\u015fletmenin sermaye veya oy haklar\u0131n\u0131n \u00e7o\u011funlu\u011funa sahip olma,
\nb) Ba\u015fka bir i\u015fletmenin y\u00f6netim, y\u00fcr\u00fctme veya denetim kurulu \u00fcyelerinin \u00e7o\u011funlu\u011funu atama veya azletme yetkisine sahip olma,
\nc) Ba\u015fka bir i\u015fletmenin hissedar\u0131 veya orta\u011f\u0131 olup, bu i\u015fletmenin di\u011fer hissedarlar\u0131 veya ortaklar\u0131yla yapt\u0131\u011f\u0131 anla\u015fma ile bunlar\u0131n oy haklar\u0131n\u0131n \u00e7o\u011funlu\u011funu tek ba\u015f\u0131na kontrol etme hakk\u0131na sahip olma,
\n\u015fartlar\u0131ndan en az birini ta\u015f\u0131mas\u0131 halinde bu i\u015fletmelerden birincisi hakim, di\u011feri ise ba\u011fl\u0131 i\u015fletmedir. Bu Y\u00f6netmelik kapsam\u0131nda, hakim i\u015fletmeye ba\u011fl\u0131 i\u015fletmeye ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r 9 uncu maddenin ikinci f\u0131kras\u0131nda say\u0131lan yat\u0131r\u0131mc\u0131lar\u0131n; hissedarl\u0131k haklar\u0131 sakl\u0131 kalmak kayd\u0131yla, s\u00f6z konusu \u015firketlerin y\u00f6netiminde do\u011frudan veya dolayl\u0131 olarak yer almamas\u0131 halinde, hi\u00e7bir hakim etkinin olmad\u0131\u011f\u0131 kabul edilir ve bu i\u015fletmeler ba\u011f\u0131ms\u0131z i\u015fletme say\u0131l\u0131r. Ancak s\u00f6z konusu yat\u0131r\u0131mc\u0131lar\u0131n bir veya birden fazla i\u015fletme ile ba\u011fl\u0131 i\u015fletme ili\u015fkilerinden herhangi birine sahip olmas\u0131 durumunda bunlar ba\u011fl\u0131 i\u015fletme say\u0131l\u0131r.<\/p>\n

-Kamu kontrol\u00fcndeki i\u015fletmeler:<\/strong> Bir i\u015fletmenin, sermayesinin veya oy haklar\u0131n\u0131n y\u00fczde yirmibe\u015fveya fazlas\u0131na do\u011frudan veya dolayl\u0131 olarak m\u00fc\u015ftereken veya tek ba\u015f\u0131na, 9 uncu maddenin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131nda say\u0131lan yat\u0131r\u0131mc\u0131lar d\u0131\u015f\u0131nda bir veya birden\u00a0fazla kamu kurum veya kurulu\u015fu ile bu niteli\u011fi haiz olan kurum ve kurulu\u015flar\u0131n kontrol\u00fcnde olmas\u0131 halinde, bu i\u015fletme KOB\u0130 say\u0131lmaz.<\/p>\n

Kaynak: 18.11.2005 tarihli, 25997 say\u0131l\u0131 resmi gazete. De\u011fi\u015fiklikler;\u00a04 Kas\u0131m 2012 tarihli,\u00a028457 say\u0131l\u0131 resmi gazete.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckte i\u015fletme (KOB\u0130) Tan\u0131m\u0131:
\n250 ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri 40 milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmelerdir.<\/p>\n

Resmi gazetedeki son de\u011fi\u015fiklik ile KOB\u0130 \u015f\u00f6yle tan\u0131mlanm\u0131\u015ft\u0131r. “\u0130kiy\u00fczelli ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri k\u0131rk milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan ve bu Y\u00f6netmelikte mikro i\u015fletme, k\u00fc\u00e7\u00fck i\u015fletme ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletme olarak s\u0131n\u0131fland\u0131r\u0131lan ekonomik birimleri veya giri\u015fimleri”<\/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":[191,141,106,193,192,194],"class_list":["post-621","post","type-post","status-publish","format-standard","","category-genel","tag-kobi","tag-nedir","tag-resmi-gazete","tag-siniflandirilmasi","tag-tanimi","tag-turleri"],"yoast_head":"\nKOB\u0130 Nedir, KOB\u0130'lerin S\u0131n\u0131fland\u0131r\u0131lmas\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=\"http:\/\/www.muhasebedersleri.com\/blog\/kobi-nedir\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KOB\u0130 Nedir, KOB\u0130'lerin S\u0131n\u0131fland\u0131r\u0131lmas\u0131\" \/>\n<meta property=\"og:description\" content=\"K\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckte i\u015fletme (KOB\u0130) Tan\u0131m\u0131: 250 ki\u015fiden az y\u0131ll\u0131k \u00e7al\u0131\u015fan istihdam eden ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osundan herhangi biri 40 milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan i\u015fletmelerdir. Resmi gazetedeki son de\u011fi\u015fiklik ile KOB\u0130 \u015f\u00f6yle tan\u0131mlanm\u0131\u015ft\u0131r. 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