{"id":12182,"date":"2018-05-26T07:20:55","date_gmt":"2018-05-26T07:20:55","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=12182"},"modified":"2018-05-26T07:20:55","modified_gmt":"2018-05-26T07:20:55","slug":"bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-karar-bkk-2018-11597","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2018\/05\/bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-karar-bkk-2018-11597\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar BKK 2018\/11597"},"content":{"rendered":"

\"\"<\/a>2018 Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketler 26 May\u0131s 2018 Tarihli Resmi Gazete Say\u0131:\u00a030432 Karar Say\u0131s\u0131 : 2018\/11597 Ekli \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketleri…<\/p>\n

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Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar BKK 2018\/11597<\/strong><\/p>\n

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2018 Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketler<\/h4>\n

26 May\u0131s 2018 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030432<\/p>\n

Karar Say\u0131s\u0131 : 2018\/11597<\/strong><\/p>\n

Ekli \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Maliye Bakanl\u0131\u011f\u0131n\u0131n 22\/3\/2018 tarihli ve 431 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 397 nci maddesine g\u00f6re, Bakanlar Kurulu\u2019nca 26\/3\/2018 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Recep Tayyip ERDO\u011eAN<\/p>\n

CUMHURBA\u015eKANI<\/p>\n

BA\u011eIMSIZ DENET\u0130ME TAB\u0130 \u015e\u0130RKETLER\u0130N BEL\u0130RLENMES\u0130NE DA\u0130R KARAR<\/strong><\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1- (1) Bu Karar\u0131n amac\u0131, 13\/1\/2011 tarihli ve\u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun<\/a><\/strong>\u00a0398 inci maddesi kapsam\u0131nda denetime tabi \u015firketlere ili\u015fkin usul ve esaslar\u0131n belirlenmesidir.<\/p>\n

Tan\u0131mlar<\/strong><\/p>\n

MADDE 2- (1) Bu Kararda ge\u00e7en;<\/p>\n

a) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlan Kurumunu,<\/p>\n

b) \u015eirket: 6102 say\u0131l\u0131 Kanunda d\u00fczenlenen sermaye \u015firketlerini,<\/p>\n

ifade eder.<\/p>\n

Ba\u011f\u0131ms\u0131z denetime tabi \u015firketler<\/strong><\/p>\n

MADDE 3- (1) A\u015fa\u011f\u0131da belirtilen \u015firketler, 6102 say\u0131l\u0131 Kanun ile 26\/9\/2011 tarihli ve 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ba\u011f\u0131ms\u0131z denetime tabidir.\u00a0<\/p>\n

a) Herhangi bir \u00f6l\u00e7\u00fcte ba\u011fl\u0131 olmaks\u0131z\u0131n ekli (I) say\u0131l\u0131 listede belirtilen \u015firketler.<\/p>\n

b) A\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisinin e\u015fik de\u011ferlerini art arda iki hesap d\u00f6neminde a\u015fan di\u011fer \u015firketler:<\/p>\n

1) Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmeyen ancak 6\/12\/2012 tarihli ve 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda halka a\u00e7\u0131k say\u0131lan \u015firketler i\u00e7in e\u015fik de\u011ferler:<\/p>\n

i) Aktif toplam\u0131 15 milyon T\u00fcrk Liras\u0131.<\/p>\n

ii) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 20 milyon T\u00fcrk Liras\u0131.<\/p>\n

iii) \u00c7al\u0131\u015fan say\u0131s\u0131 50 ki\u015fi.<\/p>\n

2) Ekli (II) say\u0131l\u0131 listede belirtilen \u015firketler i\u00e7in e\u015fik de\u011ferler:<\/p>\n

i) Aktif toplam\u0131 30 milyon T\u00fcrk Liras\u0131.<\/p>\n

ii) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 40 milyon T\u00fcrk Liras\u0131.<\/p>\n

iii) \u00c7al\u0131\u015fan say\u0131s\u0131 125 ki\u015fi.<\/p>\n

3) (1) ve (2) numaral\u0131 alt bentlerde belirtilenler kapsam\u0131nda olmayan \u015firketler i\u00e7in e\u015fik de\u011ferler:<\/p>\n

i) Aktif toplam\u0131 35 milyon T\u00fcrk Liras\u0131.<\/p>\n

ii) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 70 milyon T\u00fcrk Liras\u0131.<\/p>\n

iii) \u00c7al\u0131\u015fan say\u0131s\u0131 175 ki\u015fi.<\/p>\n

Kapsam d\u0131\u015f\u0131nda tutulan \u015firketler<\/strong><\/p>\n

MADDE 4- (1) A\u015fa\u011f\u0131daki \u015firketler bu Karar\u0131n kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r:<\/p>\n

a) Ekli (I) say\u0131l\u0131 liste kapsam\u0131nda yer alanlar hari\u00e7 olmak \u00fczere, 24\/11\/1994 tarihli ve 4046 say\u0131l\u0131 \u00d6zelle\u015ftirme Uygulamalar\u0131 Hakk\u0131nda Kanuna tabi \u015firketler.\u00a0https:\/\/goo.gl\/RkqgJX<\/p>\n

b) Ekli (I) say\u0131l\u0131 listede belirtilenler ile ekli (II) say\u0131l\u0131 listenin 5(b) s\u0131ras\u0131nda belirtilen \u015firketler hari\u00e7 olmak \u00fczere sermayesinin en az y\u00fczde 50\u2019si devlete,<\/a>\u00a0il \u00f6zel idarelerine, kanunla kurulmu\u015f vak\u0131flara ve di\u011fer kamu kurum ve kurulu\u015flar\u0131na ait olan \u015firketler.<\/p>\n

Uygulamaya ili\u015fkin esaslar<\/strong><\/p>\n

MADDE 5- (1) E\u015fik de\u011ferlere tabi \u015firketler, bu Kararda belirtilen \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisinin e\u015fik de\u011ferini art arda iki hesap d\u00f6neminde a\u015ft\u0131\u011f\u0131 takdirde m\u00fcteakip hesap d\u00f6neminden itibaren ba\u011f\u0131ms\u0131z denetime tabi olur.<\/p>\n

(2) E\u015fik de\u011ferleri a\u015ft\u0131\u011f\u0131 i\u00e7in ba\u011f\u0131ms\u0131z denetime tabi \u015firket, art arda iki hesap d\u00f6neminde \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisine ait e\u015fik moc.eyilamola de\u011ferlerin alt\u0131nda kald\u0131\u011f\u0131 ya da bir hesap d\u00f6neminde bu \u00f6l\u00e7\u00fctlerden en az ikisine ait e\u015fik de\u011ferlerin y\u00fczde 20 veya daha fazla oranda alt\u0131nda kald\u0131\u011f\u0131 takdirde m\u00fcteakip hesap d\u00f6neminden itibaren ba\u011f\u0131ms\u0131z denetim kapsam\u0131ndan \u00e7\u0131kar.<\/p>\n

(3) E\u015fik de\u011ferlerin a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n belirlenmesinde; aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 bak\u0131m\u0131ndan \u015firketin tabi oldu\u011fu mevzuat uyar\u0131nca haz\u0131rlanm\u0131\u015f olan son iki y\u0131la ait finansal tablolar, \u00e7al\u0131\u015fan say\u0131s\u0131 bak\u0131m\u0131ndan ise son iki y\u0131la ait ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 esas al\u0131n\u0131r.<\/p>\n

(4) E\u015fik de\u011ferlerin a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n belirlenmesinde \u015firketler ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleriyle birlikte dikkate al\u0131n\u0131r. Ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleri bulunan \u015firketlerde; aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 bak\u0131m\u0131ndan ana ortakl\u0131k ve ba\u011fl\u0131 \u015f.abac\u0131 ortakl\u0131\u011fa ait finansal tablolarda yer alan kalemlerin toplam\u0131 (varsa grup i\u00e7i i\u015flemler yok edilir), \u00e7al\u0131\u015fan say\u0131s\u0131 bak\u0131m\u0131ndan ise ana ortakl\u0131k ve ba\u011fl\u0131 ortakl\u0131\u011f\u0131n son \u0130ki y\u0131la ait ortalama \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n toplam\u0131 dikkate al\u0131n\u0131r, i\u015ftirakler a\u00e7\u0131s\u0131ndan, i\u015ftirake ait s\u00f6z konusu kalemler \u015firketin i\u015ftirakteki hissesi oran\u0131nda dikkate al\u0131n\u0131r.<\/p>\n

(5) Ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin ara d\u00f6nem s\u0131n\u0131rl\u0131 ba\u011f\u0131ms\u0131z denetim y\u00fck\u00fcml\u00fcl\u00fckleri, mevzuatta h\u00fck\u00fcm bulunmamas\u0131 halinde Kurum taraf\u0131ndan belirlenir.<\/p>\n

(6) Bu Karar\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye ve ortaya \u00e7\u0131kabilecek teredd\u00fctleri gidermeye Kurum yetkilidir.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan mevzuat<\/strong><\/p>\n

MADDE 6- (1) \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131 hakk\u0131ndaki 19\/12\/2012 tarihli ve 2012\/4213 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 7- (1) Bu Karar 1\/1\/2018 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 8- (1) Bu Karar h\u00fck\u00fcmlerini Bakanlar Kurulu y\u00fcr\u00fct\u00fcr.<\/p>\n

(I) SAYILI L\u0130STE<\/strong><\/p>\n

1) 6362 say\u0131l\u0131 Kanun uyar\u0131nca Sermaye Piyasas\u0131 Kurulunun d\u00fczenleme ve denetimine tabi \u015firketlerden;<\/p>\n

a) Yat\u0131r\u0131m kurulu\u015flar\u0131,<\/p>\n

b) Kolektif yat\u0131r\u0131m kurulu\u015flar\u0131,<\/p>\n

c) Portf\u00f6y y\u00f6netim \u015firketleri,<\/p>\n

\u00e7) \u0130potek finansman\u0131 kurulu\u015flar\u0131,<\/p>\n

d) Varl\u0131k kiralama \u015firketleri,<\/p>\n

e) Merkezi takas kurulu\u015flar\u0131,<\/p>\n

f) Merkezi saklama kurulu\u015flar\u0131,<\/p>\n

g) Veri depolama kurulu\u015flar\u0131,<\/p>\n

\u011f) Derecelendirme kurulu\u015flar\u0131,<\/p>\n

h) De\u011ferleme kurulu\u015flar\u0131,<\/p>\n

\u0131) Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6ren veya i\u015flem g\u00f6rmeleri amac\u0131yla Sermaye Piyasas\u0131 Kurulunca onaylanm\u0131\u015f ge\u00e7erlilik s\u00fcresi bulunan izahname veya ihra\u00e7 belgesi bulunan anonim \u015firketler,<\/p>\n

i) Bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmemekle birlikte halka arz edilmeksizin pay hari\u00e7 sermaye piyasas\u0131 arac\u0131 ihra\u00e7 eden (ihra\u00e7 ettikleri sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n itfa edildi\u011fi hesap d\u00f6neminin sonuna kadar) veya bu ama\u00e7la Sermaye Piyasas\u0131 Kurulunca onaylanm\u0131\u015f ge\u00e7erlilik s\u00fcresi bulunan ihra\u00e7 belgesi olan anonim \u015firketler.<\/p>\n

2) 19\/10\/2005 tarihli ve 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu uyar\u0131nca Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumunun d\u00fczenleme ve denetimine tabi \u015firketlerden;<\/p>\n

a) Bankalar,<\/p>\n

b) Derecelendirme kurulu\u015flar\u0131,<\/p>\n

c) Finansal holding \u015firketleri,<\/p>\n

\u00e7) Finansal kiralama \u015firketleri,<\/p>\n

d) Faktoring \u015firketleri,<\/p>\n

e) Finansman \u015firketleri,<\/p>\n

f) Varl\u0131k y\u00f6netim \u015firketleri,<\/p>\n

g) Finansal holding \u015firketleri \u00fczerinde 5411 say\u0131l\u0131 Kanunda tan\u0131mland\u0131\u011f\u0131 \u015fekliyle nitelikli paya sahip olan \u015firketler.<\/p>\n

3) 3\/6\/2007 tarihli ve 5684 say\u0131l\u0131 Sigortac\u0131l\u0131k Kanunu ile 28\/3\/2001 tarihli ve 4632 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu kapsam\u0131nda faaliyet g\u00f6stermekte olan sigorta, reas\u00fcrans ve emeklilik \u015firketleri.<\/p>\n

4) Borsa \u0130stanbul piyasalar\u0131nda faaliyet g\u00f6stermesine izin verilen; yetkili m\u00fcesseseler, k\u0131ymetli madenler arac\u0131 kurumlan, k\u0131ymetli maden \u00fcretimi veya ticaretiyle i\u015ftigal eden \u015firketler.<\/p>\n

5) 10\/2\/2005 tarihli ve 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanununa g\u00f6re kurulan lisansl\u0131 depo i\u015fletmeleri ile 11\/8\/1982 tarihli ve 2699 say\u0131l\u0131 Umumi Ma\u011fazalar Kanununa g\u00f6re kurulan umumi ma\u011fazalar.<\/p>\n

6) A\u015fa\u011f\u0131daki hak veya lisanslardan en az birine sahip olan medya hizmet sa\u011flay\u0131c\u0131 kurulu\u015flar:<\/p>\n

a) Karasal ortamdan ulusal televizyon yay\u0131n\u0131 yapma hakk\u0131.<\/p>\n

b) Uydu televizyon yay\u0131n lisans\u0131.<\/p>\n

c) Birden fazla ile y\u00f6nelik olarak kablolu televizyon yay\u0131n lisans\u0131.<\/p>\n

1) Sermayesinin en az %25\u2019i kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na, sendikalara, demeklere, vak\u0131flara, kooperatiflere ve bunlar\u0131n \u00fcst kurulu\u015flar\u0131na do\u011frudan veya dolayl\u0131 olarak ait olan \u015firketler.<\/p>\n

2) Yurt \u00e7ap\u0131nda g\u00fcnl\u00fck olarak gazete yay\u0131mlayan \u015firketler.<\/p>\n

3) \u00c7a\u011fr\u0131 merkezi \u015firketleri hari\u00e7 olmak \u00fczere, 15\/1\/2004 tarihli ve 5070 say\u0131l\u0131 Elektronik \u0130mza Kanunu, 5\/11\/2008 tarihli ve 5809 say\u0131l\u0131 Elektronik Haberle\u015fme Kanunu, 9\/5\/2013 tarihli ve 6475 say\u0131l\u0131 Posta Hizmetleri Kanunu ve 6102 say\u0131l\u0131 Kanunun 1525 inci maddesi kapsam\u0131nda Bilgi Teknolojileri ve \u0130leti\u015fim Kurumu d\u00fczenleme ve denetimine tabi olan \u015firketler.<\/p>\n

4) Enerji Piyasas\u0131 D\u00fczenleme Kurumundan lisans, sertifika veya yetki belgesi al\u0131p bu Kurum d\u00fczenlemelerine tabi olarak faaliyet g\u00f6steren \u015firketler.<\/p>\n

5) (I) say\u0131l\u0131 liste kapsam\u0131nda olanlar hari\u00e7 olmak \u00fczere;<\/p>\n

a) Gayri faal olan veya faaliyetleri ge\u00e7ici olarak durdurulan veya iptal edilmi\u015f olan (gerekli ana s\u00f6zle\u015fme de\u011fi\u015fiklikleri ve benzeri prosed\u00fcr i\u015flemleri hen\u00fcz ger\u00e7ekle\u015ftirilmemi\u015f olanlar dahil) i\u015ftirak ve \u015firketler hari\u00e7 olmak \u00fczere, Tasarruf Mevduat\u0131 ve Sigorta Fonunun (TMSF) i\u015ftirakleri ile m\u00fclga 4389 say\u0131l\u0131 Bankalar Kanunu ve 5411 say\u0131l\u0131 Kanun kapsam\u0131nda TMSF taraf\u0131ndan denetimi ve y\u00f6netimi devral\u0131nan \u015firketler.<\/p>\n

b) 8\/6\/1984 tarihli ve 233 say\u0131l\u0131 Kamu \u0130ktisadi Te\u015febb\u00fcsleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname kapsam\u0131nda faaliyet g\u00f6steren kamu iktisadi te\u015febb\u00fcsleri ve ba\u011fl\u0131 ortakl\u0131klar\u0131 ile sermayesinin en az %50\u2019si belediyelere ait olan \u015firketler.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

2018 Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketler 26 May\u0131s 2018 Tarihli Resmi Gazete Say\u0131:\u00a030432 Karar Say\u0131s\u0131 : 2018\/11597 Ekli \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketleri…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-12182","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=12182"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12182\/revisions"}],"predecessor-version":[{"id":12183,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12182\/revisions\/12183"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=12182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=12182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=12182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}