{"id":6283,"date":"2013-12-12T07:06:50","date_gmt":"2013-12-12T07:06:50","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6283"},"modified":"2013-12-12T07:06:50","modified_gmt":"2013-12-12T07:06:50","slug":"yoneticilerin-net-alim-satim-kazanclarini-ihraccilara-odemeleri-hakkinda-teblig-vi-103-1","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/12\/yoneticilerin-net-alim-satim-kazanclarini-ihraccilara-odemeleri-hakkinda-teblig-vi-103-1\/","title":{"rendered":"Y\u00f6neticilerin Net Al\u0131m Sat\u0131m Kazan\u00e7lar\u0131n\u0131 \u0130hra\u00e7\u00e7\u0131lara \u00d6demeleri Hakk\u0131nda Tebli\u011f (VI-103.1)"},"content":{"rendered":"

\"spk\"<\/a>Bu Tebli\u011fin amac\u0131, ihra\u00e7\u00e7\u0131lar\u0131n y\u00f6neticilerinin ilgili sermaye piyasas\u0131 ara\u00e7lar\u0131nda alt\u0131 ay veya daha k\u0131sa vadeli al\u0131m sat\u0131m…<\/span><\/p>\n

\u00a0<\/span><\/p>\n

<\/p>\n

\n

12 Aral\u0131k 2013 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28849<\/span><\/p>\n

 <\/p>\n

Sermaye Piyasas\u0131 Kurulundan:<\/span><\/p>\n

Y\u00d6NET\u0130C\u0130LER\u0130N NET ALIM SATIM KAZAN\u00c7LARINI \u0130HRA\u00c7\u00c7ILARA \u00d6DEMELER\u0130 HAKKINDA TEBL\u0130\u011e (VI-103.1)<\/b><\/span><\/p>\n

Ama\u00e7<\/span><\/strong><\/p>\n

MADDE 1 \u2013\u00a0<\/span><\/strong>(1) Bu Tebli\u011fin amac\u0131, ihra\u00e7\u00e7\u0131lar\u0131n y\u00f6neticilerinin ilgili sermaye piyasas\u0131 ara\u00e7lar\u0131nda alt\u0131 ay veya daha k\u0131sa vadeli al\u0131m sat\u0131m ger\u00e7ekle\u015ftirmek suretiyle elde ettikleri net kazan\u00e7lar\u0131n ihra\u00e7\u00e7\u0131lara \u00f6denmesini sa\u011flayarak, ihra\u00e7\u00e7\u0131lar\u0131n i\u00e7sel bilgilerine konumlar\u0131 gere\u011fi daha erken ve daha kolay eri\u015fimi olanlarla bu bilgilere kamuya duyurulduktan sonra ula\u015fabilen yat\u0131r\u0131mc\u0131lar aras\u0131ndaki f\u0131rsat e\u015fitsizli\u011finin ortadan kald\u0131r\u0131lmas\u0131d\u0131r. <\/span><\/p>\n

 <\/p>\n

Kapsam<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 2 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fde, ihra\u00e7\u00e7\u0131lar\u0131n y\u00f6neticileri taraf\u0131ndan ilgili sermaye piyasas\u0131 ara\u00e7lar\u0131nda ger\u00e7ekle\u015ftirilen al\u0131m, sat\u0131m, al\u0131m ve sat\u0131m veya sat\u0131m ve al\u0131m i\u015flemleri neticesinde elde edilen net kazan\u00e7lar\u0131n ihra\u00e7\u00e7\u0131ya \u00f6denmesine ili\u015fkin esas, usul ve istisnalar belirlenmektedir.<\/span><\/p>\n

 <\/p>\n

Dayanak<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 3 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f,\u00a06\/12\/2012\u00a0tarihli ve <\/span>6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununun<\/span><\/a><\/span> 103 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

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

MADDE 4 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/span><\/p>\n

a) \u0130\u00e7sel bilgi: Sermaye piyasas\u0131 arac\u0131n\u0131n de\u011ferini, fiyat\u0131n\u0131 ve yat\u0131r\u0131mc\u0131lar\u0131n yat\u0131r\u0131m kararlar\u0131n\u0131 etkileyebilecek hen\u00fcz kamuya a\u00e7\u0131klanmam\u0131\u015f bilgileri,<\/span><\/p>\n

 <\/p>\n

b) \u0130hra\u00e7\u00e7\u0131: Sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 ihra\u00e7 eden, ihra\u00e7 etmek \u00fczere Kurula ba\u015fvuruda bulunan veya sermaye piyasas\u0131 ara\u00e7lar\u0131 halka arz edilen t\u00fczel ki\u015fileri ve Kanuna tabi yat\u0131r\u0131m fonlar\u0131n\u0131,<\/span><\/p>\n

 <\/p>\n

c) \u0130hra\u00e7\u00e7\u0131y\u0131 n\u00fcfuzu alt\u0131nda bulundurma: \u0130hra\u00e7\u00e7\u0131n\u0131n finansal veya faaliyet politikalar\u0131n\u0131, kararlar\u0131n\u0131 veya hedeflerini do\u011frudan veya dolayl\u0131 olarak belirleme veya kontrol etme g\u00fcc\u00fcn\u00fc,<\/span><\/p>\n

 <\/p>\n

\u00e7) \u0130hra\u00e7\u00e7\u0131lar\u0131n y\u00f6neticileri: \u0130hra\u00e7\u00e7\u0131lar\u0131n y\u00f6netim kurulu \u00fcyelerini, komite \u00fcyelerini, her ne unvanda istihdam edilirse edilsin ortakl\u0131kta idari sorumlulu\u011fu bulunan ya da ihra\u00e7\u00e7\u0131y\u0131 n\u00fcfuzu alt\u0131nda bulunduran ki\u015fileri,<\/span><\/p>\n

d) \u0130lgili sermaye piyasas\u0131 ara\u00e7lar\u0131: Y\u00f6neticisi olunan ihra\u00e7\u00e7\u0131 taraf\u0131ndan ihra\u00e7 edilen sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131,<\/span><\/p>\n

e) Kanun:\u00a06\/12\/2012\u00a0tarihli ve 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununu,<\/span><\/p>\n

f) KAP: Kamuyu Ayd\u0131nlatma Platformunu,<\/span><\/p>\n

g) Kurul: Sermaye Piyasas\u0131 Kurulunu,<\/span><\/p>\n

\u011f) MKK: Merkezi Kay\u0131t Kurulu\u015fu Anonim \u015eirketini,<\/span><\/p>\n

h) Net kazan\u00e7: Herhangi bir alt\u0131 ayl\u0131k d\u00f6nemde, en son al\u0131nan sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n ilk sat\u0131ld\u0131\u011f\u0131 ve en son sat\u0131lan sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n ilk al\u0131nd\u0131\u011f\u0131 varsay\u0131m\u0131 alt\u0131nda, sermaye piyasas\u0131 ara\u00e7lar\u0131nda ger\u00e7ekle\u015ftirilen al\u0131m sat\u0131m i\u015flemleri sonucunda elde edilen kazan\u00e7tan ger\u00e7ekle\u015ftirilen i\u015flemler i\u00e7in \u00f6denen arac\u0131l\u0131k komisyonlar\u0131 ve i\u015flem vergileri d\u00fc\u015f\u00fclerek ula\u015f\u0131lan tutar\u0131, <\/span><\/p>\n

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ifade\u00a0eder.<\/span><\/p>\n

 <\/p>\n

Elde edilen net kazan\u00e7lar\u0131n ihra\u00e7\u00e7\u0131ya \u00f6denmesi<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 5 \u2013<\/span><\/strong>\u00a0(1) \u0130hra\u00e7\u00e7\u0131lar\u0131n y\u00f6neticileri, herhangi bir alt\u0131 ayl\u0131k d\u00f6nem i\u00e7erisinde ilgili sermaye piyasas\u0131 ara\u00e7lar\u0131nda ger\u00e7ekle\u015ftirdikleri al\u0131m, sat\u0131m, al\u0131m ve sat\u0131m veya sat\u0131m ve al\u0131m i\u015flemlerinden kazan\u00e7 elde etmeleri durumunda, elde ettikleri net kazanc\u0131 elde edilmesinden itibaren 30 g\u00fcn i\u00e7erisinde ihra\u00e7\u00e7\u0131lara \u00f6derler. Elde edilen kazanc\u0131n hesaplanmas\u0131nda son giren ilk \u00e7\u0131kar y\u00f6ntemi uygulan\u0131r.<\/span><\/p>\n

 <\/p>\n

(2) Kurulca, y\u00f6neticilerin elde ettikleri net kazan\u00e7lar\u0131n ihra\u00e7\u00e7\u0131lara \u00f6denmesine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerini 30 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde yerine getirmeyenler hakk\u0131nda, bu \u015fah\u0131slar\u0131n elde ettikleri menfaatin iki kat\u0131 tutar\u0131nda idari para cezas\u0131 verilir.<\/span><\/p>\n

 <\/p>\n

(3) Birinci ve ikinci f\u0131kralarda yer alan h\u00fck\u00fcmler, t\u00fczel ki\u015fi veya t\u00fczel ki\u015fileri temsilen atanan ihra\u00e7\u00e7\u0131 y\u00f6neticileri i\u00e7in de uygulan\u0131r.<\/span><\/p>\n

 <\/p>\n

Kazan\u00e7 \u00f6demesine ili\u015fkin istisnalar<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 6 \u2013\u00a0<\/span><\/strong>(1) Kazan\u00e7 \u00f6demesine ili\u015fkin olarak a\u015fa\u011f\u0131da belirtilen hususlar istisna kapsam\u0131nda de\u011ferlendirilir.<\/span><\/p>\n

 <\/p>\n

a) Bedelli sermaye art\u0131r\u0131m\u0131na kat\u0131lmak amac\u0131yla sat\u0131lan paylardan elde edilen kazan\u00e7lar.<\/span><\/p>\n

 <\/p>\n

b) Kurul d\u00fczenlemelerine g\u00f6re uygulanan, \u00e7al\u0131\u015fanlara pay edindirme programlar\u0131 ve ihra\u00e7\u00e7\u0131 veya ba\u011fl\u0131 ortakl\u0131\u011f\u0131n \u00e7al\u0131\u015fanlar\u0131na y\u00f6nelik pay tahsis edilmesi sonucunda elde edilen kazan\u00e7lar.<\/span><\/p>\n

 <\/p>\n

c) Veraset yoluyla iktisap edilen sermaye piyasas\u0131 ara\u00e7lar\u0131ndan elde edilen kazan\u00e7lar.<\/span><\/p>\n

 <\/p>\n

\u00e7) \u0130ktisap edilen sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n alt\u0131 ay boyunca devir ve sat\u0131\u015fa konu edilmeksizin elde tutulmas\u0131ndan sa\u011flanan temett\u00fc gelirleri ile tahvil kupon \u00f6demeleri.<\/span><\/p>\n

 <\/p>\n

Y\u00fcr\u00fcrl\u00fck \u00f6ncesi iktisap edilen sermaye piyasas\u0131 ara\u00e7lar\u0131<\/span><\/strong><\/p>\n

 <\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013\u00a0<\/span><\/strong>(1) Bu Tebli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce iktisap edilmi\u015f sermaye piyasas\u0131 ara\u00e7lar\u0131ndan elde edilen kazan\u00e7lar istisna kapsam\u0131nda de\u011ferlendirilir.<\/span><\/p>\n

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

MADDE 7 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

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

MADDE 8 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Sermaye Piyasas\u0131 Kurulu y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

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

Bu Tebli\u011fin amac\u0131, ihra\u00e7\u00e7\u0131lar\u0131n y\u00f6neticilerinin ilgili sermaye piyasas\u0131 ara\u00e7lar\u0131nda alt\u0131 ay veya daha k\u0131sa vadeli al\u0131m sat\u0131m… \u00a0<\/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-6283","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6283","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=6283"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6283\/revisions"}],"predecessor-version":[{"id":6284,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6283\/revisions\/6284"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}