{"id":6738,"date":"2014-03-05T06:56:13","date_gmt":"2014-03-05T06:56:13","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6738"},"modified":"2014-03-05T06:56:13","modified_gmt":"2014-03-05T06:56:13","slug":"turkiye-muhasebe-standartlari-hakkinda-tebliglerde-degisiklik-yapilmasina-iliskin-teblig-sira-no-13","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2014\/03\/turkiye-muhasebe-standartlari-hakkinda-tebliglerde-degisiklik-yapilmasina-iliskin-teblig-sira-no-13\/","title":{"rendered":"T\u00fcrkiye Muhasebe Standartlar\u0131 Hakk\u0131nda Tebli\u011flerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f S\u0131ra No: 13"},"content":{"rendered":"

\"kamu-gozetim-kgk\"<\/a>Konsolide Finansal Tablolara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 10) Hakk\u0131nda…<\/span><\/p>\n

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05 \u015eubat 2014 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28932<\/span><\/p>\n

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Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/span><\/p>\n

T\u00dcRK\u0130YE MUHASEBE STANDARTLARI HAKKINDA TEBL\u0130\u011eLERDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e SIRA NO: 13<\/b><\/span><\/p>\n

MADDE 1 \u2013\u00a0<\/span><\/strong>28\/10\/2011\u00a0tarihli ve 28098 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Konsolide Finansal Tablolara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 10) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 216)<\/span><\/a><\/span>\u2019in ekinde yer alan \u201cTFRS 10 Konsolide Finansal Tablolar\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

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(a)\u00a0<\/span><\/strong>2\u00a0nci\u00a0paragraf\u0131n\u0131n (c) ve (d) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 paragraf\u0131n (d) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki \u015fekilde (e) bendi eklenmi\u015ftir.<\/span><\/p>\n

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\u201c(c) Yat\u0131r\u0131mc\u0131 i\u015fletmenin yat\u0131r\u0131m yapt\u0131\u011f\u0131 i\u015fletmeyi kontrol edip etmedi\u011finin ve dolay\u0131s\u0131yla yat\u0131r\u0131m yapt\u0131\u011f\u0131 i\u015fletmeyikonsolide\u00a0edip etmeyece\u011finin belirlenmesinde kontrol ilkesinin nas\u0131l uygulanaca\u011f\u0131n\u0131 d\u00fczenlemektedir,<\/span><\/p>\n

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(d) Konsolide finansal tablolar\u0131n haz\u0131rlanmas\u0131 s\u0131ras\u0131nda uygulanacak muhasebele\u015ftirme h\u00fck\u00fcmlerini d\u00fczenlemektedir ve<\/span><\/p>\n

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(e) Yat\u0131r\u0131m i\u015fletmesini tan\u0131mlamakta ve yat\u0131r\u0131m i\u015fletmesinin belirli ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n\u00a0konsolide\u00a0edilmesine ili\u015fkin istisna getirmektedir.\u201d<\/span><\/p>\n

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(b)\u00a0<\/span><\/strong>4 \u00fcnc\u00fc paragraf\u0131n\u0131n (b) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki \u015fekilde (c) bendi eklenmi\u015ftir.<\/span><\/p>\n

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\u201c(c) Bir yat\u0131r\u0131m i\u015fletmesinin, bu\u00a0TFRS\u2019nin\u00a031 inci paragraf\u0131 uyar\u0131nca t\u00fcm ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131tarak \u00f6l\u00e7mesi zorunlu oldu\u011funda,\u00a0konsolide\u00a0finansal tablo sunmas\u0131 gerekli de\u011fildir.\u201d<\/span><\/p>\n

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(c)\u00a0<\/span><\/strong>26\u00a0nc\u0131\u00a0paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan ba\u015fl\u0131klar ve 27-33 \u00fcnc\u00fc paragraflar eklenmi\u015ftir.<\/span><\/p>\n

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\u201cBir i\u015fletmenin yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131n belirlenmesi<\/span><\/strong><\/p>\n

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27 Ana ortakl\u0131k, yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131 belirler. Yat\u0131r\u0131m i\u015fletmesi;<\/span><\/p>\n

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(a) Yat\u0131r\u0131m y\u00f6netimi hizmeti sunmak amac\u0131yla bir veya birden fazla yat\u0131r\u0131mc\u0131dan fon elde eden,<\/span><\/p>\n

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(b) Yat\u0131r\u0131mc\u0131s\u0131na veya yat\u0131r\u0131mc\u0131lar\u0131na, i\u015f amac\u0131n\u0131n fonlar\u0131 yaln\u0131zca sermaye kazanc\u0131 veya yat\u0131r\u0131m geliri ya da her ikisini birden elde etmek \u00fczere yat\u0131r\u0131m yapmak oldu\u011funu taahh\u00fct eden ve<\/span><\/p>\n

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(c) Yat\u0131r\u0131mlar\u0131n\u0131n tamam\u0131n\u0131n (veya tamam\u0131na yak\u0131n\u0131n\u0131n) performans\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer esas\u0131 \u00fczerinden \u00f6l\u00e7en ve de\u011ferleyen i\u015fletmedir.<\/span><\/p>\n

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B85A-B85M paragraflar\u0131 ilgili uygulama rehberine yer vermektedir.<\/span><\/p>\n

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28 \u0130\u015fletme, 27\u00a0nci\u00a0paragraftaki tan\u0131m\u0131 kar\u015f\u0131lay\u0131p kar\u015f\u0131lamad\u0131\u011f\u0131n\u0131 de\u011ferlendirirken, yat\u0131r\u0131m i\u015fletmelerine ait a\u015fa\u011f\u0131da yer alan belirgin \u00f6zelliklere sahip olup olmad\u0131\u011f\u0131n\u0131 dikkate al\u0131r:<\/span><\/p>\n

(a) Birden fazla yat\u0131r\u0131ma sahiptir (bak\u0131n\u0131z: B85O-B85P paragraflar\u0131),<\/span><\/p>\n

(b) Birden fazla yat\u0131r\u0131mc\u0131ya sahiptir (bak\u0131n\u0131z: B85Q-B85S paragraflar\u0131),<\/span><\/p>\n

(c) \u0130li\u015fkili taraf\u0131 olmayan yat\u0131r\u0131mc\u0131lara sahiptir (bak\u0131n\u0131z: B85T-B85U paragraflar\u0131) ve<\/span><\/p>\n

(d)\u00a0\u00d6zkaynak\u00a0veya benzeri paylar \u015feklinde ortakl\u0131k paylar\u0131na sahiptir (bak\u0131n\u0131z: B85V-B85W paragraflar\u0131).<\/span><\/p>\n

Yukar\u0131da yer alan belirgin \u00f6zelliklerden herhangi birinin bulunmamas\u0131, i\u015fletmenin yat\u0131r\u0131m i\u015fletmesi olarak s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131 engellemez. Bu belirgin \u00f6zelliklerin t\u00fcm\u00fcne sahip olmayan yat\u0131r\u0131m i\u015fletmesi, TFRS 12 Di\u011fer \u0130\u015fletmelerdeki Paylara \u0130li\u015fkin A\u00e7\u0131klamalar Standard\u0131n\u0131n 9A paragraf\u0131 uyar\u0131nca gerekli ilave a\u00e7\u0131klamalar\u0131 sunar.<\/span><\/p>\n

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29 Durum ve ko\u015fullar\u0131n, 27\u00a0nci\u00a0paragraftaki yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131n\u0131 olu\u015fturan \u00fc\u00e7 unsurdan bir veya daha fazlas\u0131nda veya 28 inci paragrafta belirtilen yat\u0131r\u0131m i\u015fletmelerine ait belirgin \u00f6zelliklerde de\u011fi\u015fiklik oldu\u011funu g\u00f6stermesi durumunda, ana ortakl\u0131k yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131 yeniden de\u011ferlendirir.<\/span><\/p>\n

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30 Gerek yat\u0131r\u0131m i\u015fletmesi kapsam\u0131ndan \u00e7\u0131kan gerekse yat\u0131r\u0131m i\u015fletmesi kapsam\u0131na giren ana ortakl\u0131k, durumundaki de\u011fi\u015fimi, de\u011fi\u015fikli\u011fin meydana geldi\u011fi tarihten itibaren ileriye y\u00f6nelik olarak dikkate al\u0131r (bak\u0131n\u0131z: B100-B101 paragraflar\u0131).<\/span><\/p>\n

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Yat\u0131r\u0131m i\u015fletmeleri:\u00a0konsolidasyona\u00a0ili\u015fkin istisna<\/span><\/strong><\/p>\n

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31 32\u00a0nci\u00a0paragrafta belirtilen durum d\u0131\u015f\u0131nda, yat\u0131r\u0131m i\u015fletmesi ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131\u00a0konsolide\u00a0etmez veya ba\u015fka bir i\u015fletmenin kontrol\u00fcn\u00fc elde etti\u011finde TFRS 3\u2019\u00fc uygulamaz. Bunun yerine, yat\u0131r\u0131m i\u015fletmesi ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n\u0131 TFRS 9\u2019a g\u00f6re ger\u00e7e\u011fe uygun de\u011fer fark\u0131n\u0131 k\u00e2r veya zarara yans\u0131tarak \u00f6l\u00e7er.1<\/span><\/p>\n

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32 31 inci paragrafta yer alan h\u00fckme ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n, yat\u0131r\u0131m i\u015fletmesinin yat\u0131r\u0131m faaliyetleriyle ili\u015fkili hizmet sa\u011flayan bir ba\u011fl\u0131 ortakl\u0131\u011fa sahip olmas\u0131 durumunda (bak\u0131n\u0131z: B85C\u2013B85E paragraflar\u0131), i\u015fletme s\u00f6z konusu ba\u011fl\u0131 ortakl\u0131\u011f\u0131 buTFRS\u2019nin\u00a019-26\u00a0nc\u0131\u00a0paragraflar\u0131na g\u00f6re\u00a0konsolide\u00a0eder ve bu t\u00fcr ba\u011fl\u0131 ortakl\u0131k edinimlerine TFRS 3 h\u00fck\u00fcmlerini uygular.<\/span><\/p>\n

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33 Ana ortakl\u0131k, yat\u0131r\u0131m i\u015fletmesi olan ba\u011fl\u0131 ortakl\u0131klar\u0131 vas\u0131tas\u0131yla kontrol etti\u011fi i\u015fletmeler dahil olmak \u00fczere kontrol etti\u011fi t\u00fcm i\u015fletmeleri kendisi yat\u0131r\u0131m i\u015fletmesi de\u011filse\u00a0konsolide\u00a0eder.<\/span><\/p>\n

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(d)\u00a0<\/span><\/strong>Ayn\u0131 Standard\u0131n \u201cTan\u0131mlar\u201d ba\u015fl\u0131kl\u0131 A Ekine \u201cGrup\u201d teriminden sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan \u201cYat\u0131r\u0131m i\u015fletmesi\u201d terimi eklenmi\u015ftir.\u00a0<\/span><\/p>\n

\u201c<\/span><\/p>\n

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Yat\u0131r\u0131m i\u015fletmesi<\/span><\/strong><\/td>\nYat\u0131r\u0131m i\u015fletmesi;<\/span><\/p>\n

(a) Yat\u0131r\u0131m y\u00f6netimi hizmeti sunmak amac\u0131yla bir veya birden fazla yat\u0131r\u0131mc\u0131dan fon elde eden,<\/span><\/p>\n

(b) Yat\u0131r\u0131mc\u0131s\u0131na veya yat\u0131r\u0131mc\u0131lar\u0131na, i\u015f amac\u0131n\u0131n fonlar\u0131 yaln\u0131zca sermaye kazanc\u0131 veya yat\u0131r\u0131m geliri ya da her ikisini birden elde etmek \u00fczere yat\u0131r\u0131m yapmak oldu\u011funu taahh\u00fct eden ve<\/span><\/p>\n

(c) Yat\u0131r\u0131mlar\u0131n\u0131n tamam\u0131n\u0131n (veya tamam\u0131na yak\u0131n\u0131n\u0131n) performans\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer esas\u0131 \u00fczerinden \u00f6l\u00e7en ve de\u011ferleyen i\u015fletmedir.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u201d<\/span><\/p>\n

(e)\u00a0<\/span><\/strong>B85 paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan ba\u015fl\u0131klar ve B85A-B85W paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

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\u201cBir i\u015fletmenin yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131n belirlenmes<\/span><\/strong><\/p>\n

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B85A \u0130\u015fletme, yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirirken amac\u0131 ve olu\u015fumu da\u00a0dahil\u00a0olmak \u00fczere t\u00fcm durum ve ko\u015fullar\u0131 dikkate al\u0131r. 27\u00a0nci\u00a0paragrafta yer verilen yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131n\u0131n \u00fc\u00e7 unsuruna sahip olan i\u015fletme yat\u0131r\u0131m i\u015fletmesidir. B85B\u2013B85M paragraflar\u0131 s\u00f6z konusu tan\u0131m\u0131n unsurlar\u0131n\u0131 daha detayl\u0131 bir \u015fekilde a\u00e7\u0131klamaktad\u0131r.<\/span><\/p>\n

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\u0130\u015f amac\u0131<\/span><\/strong><\/p>\n

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B85B Yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131 uyar\u0131nca, i\u015fletme amac\u0131n\u0131n yaln\u0131zca sermaye kazanc\u0131 veya yat\u0131r\u0131m geliri (temett\u00fc, faiz veya kira geliri gibi) ya da her ikisini birden elde etmek \u00fczere yat\u0131r\u0131m yapmak olmas\u0131 gerekir. \u0130\u015fletmenin yat\u0131r\u0131m amac\u0131n\u0131n ne oldu\u011funu g\u00f6steren arz duyurular\u0131, i\u015fletme taraf\u0131ndan da\u011f\u0131t\u0131lan yay\u0131nlar ve di\u011fer kurumsal belgeler veya ortakl\u0131k belgeleri gibi belgeler, genel olarak yat\u0131r\u0131m i\u015fletmesinin i\u015f amac\u0131na ili\u015fkin kan\u0131t sa\u011flayacakt\u0131r. Ayr\u0131ca, i\u015fletmenin kendisini di\u011fer taraflara (potansiyel yat\u0131r\u0131mc\u0131lara veya potansiyel olarak yat\u0131r\u0131m yap\u0131lacak i\u015fletmelere) sunma \u015fekli daha fazla kan\u0131t sa\u011flayabilir. Bir i\u015fletmenin i\u015fini sermaye kazanc\u0131 elde etmek amac\u0131yla orta vadeli yat\u0131r\u0131m yapmak olarak sunmas\u0131 buna \u00f6rnek te\u015fkil eder. Di\u011fer taraftan, kendisini yat\u0131r\u0131m yapt\u0131\u011f\u0131 i\u015fletmeler ile birlikte \u00fcr\u00fcn geli\u015ftirme, \u00fcretme veya pazarlama amac\u0131 olan bir yat\u0131r\u0131mc\u0131 olarak sunan i\u015fletme, bu durumda yat\u0131r\u0131mlar\u0131n\u0131n\u00a0yan\u0131s\u0131ra\u00a0geli\u015ftirme, \u00fcretim ve pazarlama faaliyetlerinden de getiri elde edece\u011finden yat\u0131r\u0131m i\u015fletmesinin tan\u0131m\u0131yla uyumlu olmayan bir amaca sahip olacakt\u0131r (bak\u0131n\u0131z: B85I paragraf\u0131).<\/span><\/p>\n

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B85C Yat\u0131r\u0131m i\u015fletmesi, kendi faaliyetleri i\u00e7erisinde \u00f6nemli yer tutmas\u0131na ra\u011fmen, do\u011frudan veya bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131 vas\u0131tas\u0131yla yat\u0131r\u0131mc\u0131lar\u0131n\u0131n yan\u0131 s\u0131ra \u00fc\u00e7\u00fcnc\u00fc taraflara da yat\u0131r\u0131mla ilgili hizmetleri sa\u011flayabilir (\u00f6rne\u011fin; yat\u0131r\u0131m dan\u0131\u015fmanl\u0131\u011f\u0131 hizmetleri, yat\u0131r\u0131m y\u00f6netimi, yat\u0131r\u0131m destek hizmetleri ve idari hizmetler).<\/span><\/p>\n

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B85D Yat\u0131r\u0131m yap\u0131lan i\u015fletmelerden elde edilen yat\u0131r\u0131m getirisini (sermaye kazanc\u0131 veya yat\u0131r\u0131m geliri) en \u00fcst seviyeye \u00e7\u0131karmak amac\u0131yla ger\u00e7ekle\u015ftirilmesi ve ayr\u0131 bir \u00f6nemli i\u015fletme faaliyetini veya i\u015fletmeye ayr\u0131 bir \u00f6nemli gelir kayna\u011f\u0131n\u0131 olu\u015fturmamas\u0131 durumunda, yat\u0131r\u0131m i\u015fletmesi do\u011frudan veya ba\u011fl\u0131 ortakl\u0131\u011f\u0131 vas\u0131tas\u0131yla yat\u0131r\u0131mla ilgili a\u015fa\u011f\u0131daki faaliyetlerde de bulunabilir;<\/span><\/p>\n

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(a) Yat\u0131r\u0131m yap\u0131lan i\u015fletmeye y\u00f6netim hizmetleri ile stratejik dan\u0131\u015fmanl\u0131k sa\u011flamak ve<\/span><\/p>\n

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(b) Yat\u0131r\u0131m yap\u0131lan i\u015fletmeye kredi, sermaye taahh\u00fcd\u00fc veya teminat gibi finansal destek sa\u011flamak.<\/span><\/p>\n

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B85E Yat\u0131r\u0131m i\u015fletmesi, kendisine veya di\u011fer taraflara B85C-B85D paragraflar\u0131nda belirtilen yat\u0131r\u0131mlarla ilgili hizmetler veya faaliyetler sunan bir ba\u011fl\u0131 ortakl\u0131\u011fa sahip olmas\u0131 durumunda, bu ba\u011fl\u0131 ortakl\u0131\u011f\u0131 32\u00a0nci\u00a0paragraf uyar\u0131ncakonsolide\u00a0eder.<\/span><\/p>\n

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\u00c7\u0131k\u0131\u015f stratejileri<\/span><\/strong><\/p>\n

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B85F Yat\u0131r\u0131m planlar\u0131 da i\u015fletmenin i\u015f amac\u0131na ili\u015fkin kan\u0131t sa\u011flar. Yat\u0131r\u0131mlar\u0131n\u0131 belirsiz s\u00fcre i\u00e7in elde tutmay\u0131 planlamay\u0131p bunlar\u0131 s\u0131n\u0131rl\u0131 bir s\u00fcre i\u00e7in elde tutmas\u0131 yat\u0131r\u0131m i\u015fletmesini di\u011fer i\u015fletmelerden ay\u0131ran bir \u00f6zelli\u011fidir.\u00a0\u00d6zkaynakyat\u0131r\u0131mlar\u0131 ile finansal olmayan varl\u0131k yat\u0131r\u0131mlar\u0131n elde tutma s\u00fcresinin belirsiz olma ihtimali oldu\u011fundan, yat\u0131r\u0131m i\u015fletmesinin bu yat\u0131r\u0131mlar\u0131n tamam\u0131ndan (veya tamam\u0131na yak\u0131n\u0131ndan) ortaya \u00e7\u0131kan sermaye kazanc\u0131n\u0131 nas\u0131l\u00a0realize\u00a0etmeyi planlad\u0131\u011f\u0131n\u0131 belgeleyen bir \u00e7\u0131k\u0131\u015f stratejisi bulunur. Yat\u0131r\u0131m i\u015fletmesinin ayr\u0131ca s\u00fcrekli bor\u00e7lanma ara\u00e7lar\u0131 gibi elde tutma s\u00fcresinin belirsiz olma ihtimali olan bor\u00e7lanma ara\u00e7lar\u0131na ili\u015fkin \u00e7\u0131k\u0131\u015f stratejisi de bulunur. \u0130\u015fletmenin her bir yat\u0131r\u0131m i\u00e7in \u00f6zel bir \u00e7\u0131k\u0131\u015f stratejisini belgelemesi gerekli olmamakla birlikte farkl\u0131 yat\u0131r\u0131m t\u00fcrleri veya\u00a0portf\u00f6yleri\u00a0itibar\u0131yla yat\u0131r\u0131mlardan \u00e7\u0131kmak i\u00e7in ger\u00e7ek\u00e7i bir zaman dilimini de i\u00e7eren farkl\u0131 muhtemel stratejiler belirlemesi gerekir. Bu de\u011ferlendirme a\u00e7\u0131s\u0131ndan yaln\u0131zca y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmedi\u011fi s\u00f6zle\u015fmenin ihlali gibi durumlarda devreye girecek \u00e7\u0131k\u0131\u015f mekanizmalar\u0131 \u00e7\u0131k\u0131\u015f stratejileri olarak dikkate al\u0131nmaz.<\/span><\/p>\n

 <\/p>\n

B85G \u00c7\u0131k\u0131\u015f stratejileri yat\u0131r\u0131m\u0131n t\u00fcr\u00fcne g\u00f6re de\u011fi\u015febilir. Halka arz, \u00f6zel arz, bir i\u015fin ticari sat\u0131\u015f\u0131, yat\u0131r\u0131m yap\u0131lan i\u015fletmelerdeki ortakl\u0131k paylar\u0131n\u0131n (yat\u0131r\u0131mc\u0131lara) da\u011f\u0131t\u0131m\u0131 ve varl\u0131klar\u0131n sat\u0131\u015f\u0131 (yat\u0131r\u0131m yap\u0131lan i\u015fletmenin tasfiyesini m\u00fcteakip varl\u0131klar\u0131n\u0131n sat\u0131\u015f\u0131\u00a0dahil\u00a0olmak \u00fczere) giri\u015fim sermayesi menkul k\u0131ymetlerine (yat\u0131r\u0131m sermaye fonlar\u0131na) yap\u0131lan yat\u0131r\u0131mlara ili\u015fkin \u00e7\u0131k\u0131\u015f stratejisi \u00f6rnekleri aras\u0131ndad\u0131r. Yat\u0131r\u0131m\u0131n \u00f6zel bir arz yoluyla veya halka a\u00e7\u0131k bir piyasada sat\u0131\u015f\u0131 ise\u00a0\u00f6zkayna\u011fa\u00a0dayal\u0131 ara\u00e7lara yap\u0131lan yat\u0131r\u0131mlardan halka a\u00e7\u0131k bir piyasada i\u015flem g\u00f6renlere ili\u015fkin \u00e7\u0131k\u0131\u015f stratejisi \u00f6rnekleri aras\u0131nda yer al\u0131r. Gayrimenkul\u00fcn uzmanla\u015fm\u0131\u015f arac\u0131lar veya a\u00e7\u0131k bir piyasa vas\u0131tas\u0131yla sat\u0131\u015f\u0131, gayrimenkul yat\u0131r\u0131mlar\u0131na ili\u015fkin bir \u00e7\u0131k\u0131\u015f stratejisi \u00f6rne\u011fidir.<\/span><\/p>\n

 <\/p>\n

B85H Bir yat\u0131r\u0131m i\u015fletmesinin yasal, d\u00fczenleyici, vergisel veya benzer ticari nedenlerle ba\u011flant\u0131l\u0131 oldu\u011fu di\u011fer bir yat\u0131r\u0131m i\u015fletmesinde yat\u0131r\u0131m\u0131 bulunabilir. Bu durumda, yat\u0131r\u0131m yap\u0131lan i\u015fletme konumundaki yat\u0131r\u0131m i\u015fletmesinin yat\u0131r\u0131mlar\u0131na ili\u015fkin olarak uygun \u00e7\u0131k\u0131\u015f stratejileri bulunmas\u0131 ko\u015fuluyla, yat\u0131r\u0131mc\u0131 konumundaki yat\u0131r\u0131m i\u015fletmesinin bu t\u00fcr yat\u0131r\u0131m\u0131na ili\u015fkin \u00e7\u0131k\u0131\u015f stratejisinin bulunmas\u0131 gerekli de\u011fildir.<\/span><\/p>\n

 <\/p>\n

Yat\u0131r\u0131mlardan elde edilen kazan\u00e7lar<\/span><\/strong><\/p>\n

 <\/p>\n

B85I \u0130\u015fletmenin veya i\u015fletmenin\u00a0dahil\u00a0oldu\u011fu grubun (ba\u015fka bir ifadeyle, yat\u0131r\u0131m i\u015fletmesinin nihai ana ortakl\u0131\u011f\u0131 taraf\u0131ndan kontrol edilen grubun) ba\u015fka bir \u00fcyesinin, bu i\u015fletmenin yat\u0131r\u0131mlar\u0131ndan yat\u0131r\u0131m yap\u0131lan i\u015fletmeyle ili\u015fkili olmayan di\u011fer taraflar\u0131n ula\u015famayaca\u011f\u0131 ba\u015fka faydalar elde etmesi veya elde etme amac\u0131na sahip olmas\u0131 durumunda, s\u00f6z konusu i\u015fletme yaln\u0131zca sermaye kazanc\u0131 veya yat\u0131r\u0131m geliri ya da her ikisini birden elde etmek \u00fczere yat\u0131r\u0131m yapmamaktad\u0131r. Bu t\u00fcr faydalar aras\u0131nda a\u015fa\u011f\u0131dakiler yer al\u0131r:<\/span><\/p>\n

 <\/p>\n

(a) Yat\u0131r\u0131m yap\u0131lan i\u015fletmenin i\u015f s\u00fcre\u00e7lerinin, varl\u0131klar\u0131n\u0131n veya teknolojisinin elde edilmesi, kullan\u0131lmas\u0131, takas edilmesi veya bunlardan faydalan\u0131lmas\u0131. Bu durum i\u015fletmenin veya di\u011fer bir grup \u00fcyesinin herhangi bir yat\u0131r\u0131m yap\u0131lan i\u015fletmenin varl\u0131\u011f\u0131n\u0131, teknolojisini, \u00fcr\u00fcn veya hizmetlerinin elde edilmesi bak\u0131m\u0131ndan \u00e7ok fazla veya \u00f6zel haklara sahip olmas\u0131n\u0131 i\u00e7erir. \u00d6rne\u011fin varl\u0131\u011f\u0131n geli\u015ftirilmesinin ba\u015far\u0131l\u0131 kabul edilmesi durumunda, bu varl\u0131\u011f\u0131n yat\u0131r\u0131m yap\u0131lan i\u015fletmeden sat\u0131n al\u0131nmas\u0131opsiyonunun\u00a0elde tutulmas\u0131,<\/span><\/p>\n

 <\/p>\n

(b) \u00dcr\u00fcnlerin veya hizmetlerin sunulmas\u0131, geli\u015ftirilmesi, \u00fcretilmesi veya pazarlanmas\u0131 amac\u0131yla i\u015fletme veya di\u011fer bir grup \u00fcyesi ile yat\u0131r\u0131m yap\u0131lan i\u015fletme aras\u0131ndaki m\u00fc\u015fterek anla\u015fmalar (TFRS 11\u2019de tan\u0131mland\u0131\u011f\u0131 \u015fekliyle) veya di\u011fer anla\u015fmalar,<\/span><\/p>\n

 <\/p>\n

(c) Yat\u0131r\u0131m yap\u0131lan i\u015fletme taraf\u0131ndan i\u015fletmenin veya di\u011fer bir grup \u00fcyesinin bor\u00e7lanma anla\u015fmalar\u0131na teminat g\u00f6stermek amac\u0131yla sa\u011flanan finansal teminatlar veya varl\u0131klar (ancak yat\u0131r\u0131m i\u015fletmesi yat\u0131r\u0131m yap\u0131lan i\u015fletmedeki yat\u0131r\u0131m\u0131n\u0131 bor\u00e7lanmalar\u0131 i\u00e7in teminat olarak g\u00f6sterebilir),<\/span><\/p>\n

 <\/p>\n

(d) \u0130\u015fletmenin yat\u0131r\u0131m yapt\u0131\u011f\u0131 i\u015fletmedeki bir ortakl\u0131k pay\u0131n\u0131 s\u00f6z konusu i\u015fletmeden veya di\u011fer bir grup \u00fcyesinden sat\u0131n alma hakk\u0131 veren ili\u015fkili taraf\u0131n\u0131n elinde bulunan\u00a0opsiyon,<\/span><\/p>\n

 <\/p>\n

(e) B85J paragraf\u0131nda belirtilen durum hari\u00e7 olmak \u00fczere, i\u015fletme veya di\u011fer bir grup \u00fcyesi ile yat\u0131r\u0131m yap\u0131lan i\u015fletme aras\u0131ndaki;<\/span><\/p>\n

 <\/p>\n

(i) \u0130\u015fletmenin, di\u011fer grup \u00fcyelerinin veya yat\u0131r\u0131m yap\u0131lan i\u015fletmenin ili\u015fkili taraf\u0131 olmayan i\u015fletmeler i\u00e7in m\u00fcmk\u00fcn olmayan i\u015flemler,<\/span><\/p>\n

 <\/p>\n

(ii) Ger\u00e7e\u011fe uygun de\u011ferinden ger\u00e7ekle\u015fmeyen i\u015flemler veya<\/span><\/p>\n

 <\/p>\n

(iii) \u0130\u015fletmenin veya yat\u0131r\u0131m yap\u0131lan i\u015fletmenin i\u015f faaliyetlerinin, di\u011fer grup i\u015fletmelerinin i\u015f faaliyetleri de\u00a0dahil\u00a0olmak \u00fczere, \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fc yans\u0131tan i\u015flemler.<\/span><\/p>\n

 <\/p>\n

B85J Yat\u0131r\u0131m yap\u0131lan i\u015fletmelerden elde edilen sermaye kazanc\u0131n\u0131 ve yat\u0131r\u0131m gelirini art\u0131ran\u00a0sinerjiden\u00a0yararlanmak amac\u0131yla, yat\u0131r\u0131m i\u015fletmesi ayn\u0131 sekt\u00f6rde, pazarda veya co\u011frafi b\u00f6lgede birden fazla i\u015fletmeye yat\u0131r\u0131m yapma stratejisine sahip olabilir. B85I(e) paragraf\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n, yat\u0131r\u0131m yap\u0131lan bu i\u015fletmelerin s\u0131rf birbirleri ile ticaret yap\u0131yor olmalar\u0131 i\u015fletmenin yat\u0131r\u0131m i\u015fletmesi olarak s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131 engellemez.<\/span><\/p>\n

 <\/p>\n

Ger\u00e7e\u011fe uygun de\u011fer \u00f6l\u00e7\u00fcm\u00fc<\/span><\/strong><\/p>\n

 <\/p>\n

B85K Yat\u0131r\u0131m i\u015fletmesinin yat\u0131r\u0131mlar\u0131n\u0131n tamam\u0131n\u0131n (veya tamam\u0131na yak\u0131n\u0131n\u0131n) performans\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer esas\u0131 \u00fczerinden \u00f6l\u00e7mesi ve de\u011ferlemesi, ger\u00e7e\u011fe uygun de\u011ferin kullan\u0131m\u0131 ba\u011fl\u0131 ortakl\u0131klar\u0131n\u00a0konsolide\u00a0edildi\u011fi ya da i\u015ftiraklerdeki veya i\u015f ortakl\u0131klar\u0131ndaki paylar i\u00e7in\u00a0\u00f6zkaynak\u00a0y\u00f6nteminin kullan\u0131ld\u0131\u011f\u0131 duruma g\u00f6re ihtiyaca daha uygun bilgi sa\u011flad\u0131\u011f\u0131ndan, yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131n\u0131n \u00f6nemli bir unsurudur. Yat\u0131r\u0131m i\u015fletmesi s\u00f6z konusu tan\u0131m\u0131n bu unsurunu kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 g\u00f6stermek i\u00e7in;<\/span><\/p>\n

 <\/p>\n

(a)\u00a0TFRS\u2019lerin, ger\u00e7e\u011fe uygun de\u011ferin kullan\u0131m\u0131n\u0131 zorunlu tuttu\u011fu veya kullan\u0131m\u0131na izin verdi\u011fi her durumda, finansal tablolar\u0131nda yat\u0131r\u0131mlar\u0131n\u0131n tamam\u0131n\u0131 (veya tamam\u0131na yak\u0131n\u0131n\u0131) ger\u00e7e\u011fe uygun de\u011fer \u00fczerinden \u00f6l\u00e7er ve yat\u0131r\u0131mc\u0131lara ger\u00e7e\u011fe uygun de\u011fere ili\u015fkin bilgiyi sa\u011flar.<\/span><\/p>\n

 <\/p>\n

(b) Yat\u0131r\u0131m kararlar\u0131n\u0131n al\u0131nmas\u0131nda ve i\u015fletmenin yat\u0131r\u0131mlar\u0131n\u0131n tamam\u0131n\u0131n (veya tamam\u0131na yak\u0131n\u0131n\u0131n) performans\u0131n\u0131n de\u011ferlendirilmesinde \u00f6ncelikli \u00f6l\u00e7\u00fcm olarak ger\u00e7e\u011fe uygun de\u011feri kullanan kilit y\u00f6netici personeline (TMS 24\u2019te tan\u0131mland\u0131\u011f\u0131 \u00fczere) ger\u00e7e\u011fe uygun de\u011fere ili\u015fkin bilgiyi i\u015fletme i\u00e7inde raporlar.<\/span><\/p>\n

 <\/p>\n

B85L B85K(a) paragraf\u0131nda belirtilen h\u00fckm\u00fc yerine getirmek \u00fczere yat\u0131r\u0131m i\u015fletmesi;<\/span><\/p>\n

 <\/p>\n

(a) Yat\u0131r\u0131m ama\u00e7l\u0131 gayrimenkullerini TMS 40 Yat\u0131r\u0131m Ama\u00e7l\u0131 Gayrimenkuller Standard\u0131nda yer verilen ger\u00e7e\u011fe uygun de\u011fer y\u00f6ntemini kullanarak muhasebele\u015ftirmeyi se\u00e7ecek,<\/span><\/p>\n

 <\/p>\n

(b) \u0130\u015ftiraklerdeki ve i\u015f ortakl\u0131klar\u0131ndaki yat\u0131r\u0131mlar\u0131 i\u00e7in TMS 28\u2019deki\u00a0\u00f6zkaynak\u00a0y\u00f6nteminin uygulanmas\u0131na ili\u015fkin muafiyeti se\u00e7ecek ve<\/span><\/p>\n

 <\/p>\n

(c) TFRS 9\u2019da yer verilen h\u00fck\u00fcmleri kullanarak finansal varl\u0131klar\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer \u00fczerinden \u00f6l\u00e7ecektir.<\/span><\/p>\n

 <\/p>\n

B85M Yat\u0131r\u0131m i\u015fletmesi, genel m\u00fcd\u00fcrl\u00fck binas\u0131 ve ilgili donan\u0131m\u0131 gibi yat\u0131r\u0131m niteli\u011finde olmayan baz\u0131 varl\u0131klar ile finansal bor\u00e7lara da sahip olabilir. 27(c) paragraf\u0131ndaki yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131n\u0131n ger\u00e7e\u011fe uygun de\u011fer \u00f6l\u00e7\u00fcm\u00fc unsuru, yat\u0131r\u0131m i\u015fletmesinin yat\u0131r\u0131mlar\u0131 i\u00e7in ge\u00e7erlidir. Buna g\u00f6re, yat\u0131r\u0131m i\u015fletmesinin bor\u00e7lar\u0131n\u0131 ve yat\u0131r\u0131m ama\u00e7l\u0131 olmayan varl\u0131klar\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011feri \u00fczerinden \u00f6l\u00e7mesi gerekli de\u011fildir.<\/span><\/p>\n

 <\/p>\n

Yat\u0131r\u0131m i\u015fletmesinin belirgin \u00f6zellikleri<\/span><\/strong><\/p>\n

 <\/p>\n

B85N \u0130\u015fletme, yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131n\u0131 kar\u015f\u0131lay\u0131p kar\u015f\u0131lamad\u0131\u011f\u0131n\u0131 belirlerken, bir yat\u0131r\u0131m i\u015fletmesinin belirgin \u00f6zelliklerini (bak\u0131n\u0131z: 28 inci paragraf) ta\u015f\u0131y\u0131p ta\u015f\u0131mad\u0131\u011f\u0131n\u0131 dikkate al\u0131r. S\u00f6z konusu belirgin \u00f6zelliklerden birinin veya daha fazlas\u0131n\u0131n bulunmamas\u0131, i\u015fletmenin yat\u0131r\u0131m i\u015fletmesi olarak s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131 engellememekle birlikte i\u015fletmenin yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131n belirlenmesinde ilave de\u011ferlendirme yap\u0131lmas\u0131n\u0131n gerekli oldu\u011funu g\u00f6sterir.<\/span><\/p>\n

 <\/p>\n

Birden fazla yat\u0131r\u0131m<\/span><\/strong><\/p>\n

 <\/p>\n

B85O Yat\u0131r\u0131m i\u015fletmesi, riskini da\u011f\u0131tmak ve getirilerini en \u00fcst seviyeye \u00e7\u0131karmak i\u00e7in genellikle birden \u00e7ok yat\u0131r\u0131m\u0131 birden elinde tutar. \u0130\u015fletme, yat\u0131r\u0131m\u00a0portf\u00f6y\u00fcn\u00fc\u00a0do\u011frudan veya birden \u00e7ok yat\u0131r\u0131m\u0131 elinde tutan di\u011fer bir yat\u0131r\u0131m i\u015fletmesinde tek bir yat\u0131r\u0131m \u015feklinde dolayl\u0131 olarak elinde tutabilir.<\/span><\/p>\n

 <\/p>\n

B85P \u0130\u015fletmenin tek bir yat\u0131r\u0131m\u0131 elinde tuttu\u011fu zamanlar olabilir. Ancak i\u015fletmenin tek bir yat\u0131r\u0131m\u0131n\u0131n bulunmas\u0131, yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131n\u0131 kar\u015f\u0131lamas\u0131n\u0131 engellemez. \u00d6rne\u011fin, yat\u0131r\u0131m i\u015fletmesinin;<\/span><\/p>\n

 <\/p>\n

(a) Kurulu\u015f d\u00f6neminde olmas\u0131 ve uygun yat\u0131r\u0131mlar\u0131 hen\u00fcz belirlememesi nedeniyle birden \u00e7ok yat\u0131r\u0131m\u0131 elde etmek i\u00e7in yat\u0131r\u0131m plan\u0131n\u0131 hen\u00fcz yapmad\u0131\u011f\u0131,<\/span><\/p>\n

 <\/p>\n

(b) Elden \u00e7\u0131kard\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131n yerine hen\u00fcz ba\u015fka yat\u0131r\u0131mlar yapmad\u0131\u011f\u0131,<\/span><\/p>\n

 <\/p>\n

(c) Bireysel yat\u0131r\u0131mc\u0131lar taraf\u0131ndan elde edilemeyen tek bir yat\u0131r\u0131ma (\u00f6rne\u011fin, gerekli en d\u00fc\u015f\u00fck yat\u0131r\u0131m tutar\u0131n\u0131n bireysel bir yat\u0131r\u0131mc\u0131 i\u00e7in \u00e7ok y\u00fcksek olmas\u0131) yat\u0131r\u0131m yapmak amac\u0131yla yat\u0131r\u0131mc\u0131lar\u0131n fonlar\u0131n\u0131 bir araya getirmek i\u00e7in kuruldu\u011fu veya<\/span><\/p>\n

 <\/p>\n

(d) Tasfiye s\u00fcrecinde oldu\u011fu<\/span><\/p>\n

 <\/p>\n

durumlarda\u00a0yaln\u0131zca tek bir yat\u0131r\u0131m\u0131 elinde tutabilir.<\/span><\/p>\n

 <\/p>\n

Birden fazla yat\u0131r\u0131mc\u0131<\/span><\/strong><\/p>\n

 <\/p>\n

B85Q Genellikle yat\u0131r\u0131m i\u015fletmesinin, bireysel olarak eri\u015femeyebilecekleri yat\u0131r\u0131m f\u0131rsatlar\u0131na ve yat\u0131r\u0131m y\u00f6netimi hizmetlerine ula\u015fmak i\u00e7in fonlar\u0131n\u0131 bir araya getiren bir\u00e7ok yat\u0131r\u0131mc\u0131s\u0131 bulunur. Bir\u00e7ok yat\u0131r\u0131mc\u0131ya sahip olunmas\u0131, i\u015fletmenin veya i\u015fletmenin yer ald\u0131\u011f\u0131 grubun di\u011fer \u00fcyelerinin sermaye kazanc\u0131 veya yat\u0131r\u0131m geliri d\u0131\u015f\u0131nda faydalar\u0131 elde etme ihtimalini azalt\u0131r (bak\u0131n\u0131z: B85I paragraf\u0131).<\/span><\/p>\n

 <\/p>\n

B85R Di\u011fer taraftan, yat\u0131r\u0131m i\u015fletmesi geni\u015f bir yat\u0131r\u0131mc\u0131 grubunun \u00e7\u0131karlar\u0131n\u0131 temsil eden veya katk\u0131 sa\u011flayan tek bir yat\u0131r\u0131mc\u0131 i\u00e7in veya bu yat\u0131r\u0131mc\u0131 taraf\u0131ndan kurulabilir (\u00f6rne\u011fin, emeklilik fonu veya devlet yat\u0131r\u0131m fonu).<\/span><\/p>\n

 <\/p>\n

B85S \u0130\u015fletmenin ge\u00e7ici olarak tek bir yat\u0131r\u0131mc\u0131ya sahip oldu\u011fu zamanlar olabilir. \u00d6rne\u011fin, yat\u0131r\u0131m i\u015fletmesinin;<\/span><\/p>\n

(a) Hen\u00fcz tamamlanmayan ve aktif olarak uygun yat\u0131r\u0131mc\u0131lar\u0131 belirledi\u011fi ilk halka arz s\u00fcrecinde oldu\u011fu,<\/span><\/p>\n

(b) \u0130tfa edilmi\u015f ortakl\u0131k paylar\u0131n\u0131n yerine uygun yat\u0131r\u0131mc\u0131lar\u0131 hen\u00fcz belirlemedi\u011fi veya<\/span><\/p>\n

(c) Tasfiye s\u00fcrecinde oldu\u011fu<\/span><\/p>\n

durumlarda\u00a0tek bir yat\u0131r\u0131mc\u0131s\u0131 bulunabilir.<\/span><\/p>\n

\u0130li\u015fkili olmayan yat\u0131r\u0131mc\u0131lar<\/span><\/strong><\/p>\n

B85T Genellikle, yat\u0131r\u0131m i\u015fletmesinin kendisinin veya i\u00e7erisinde yer ald\u0131\u011f\u0131 grubun di\u011fer \u00fcyelerinin ili\u015fkili taraf\u0131 olmayan (TMS 24\u2019te tan\u0131mland\u0131\u011f\u0131 \u00fczere) bir\u00e7ok yat\u0131r\u0131mc\u0131s\u0131 vard\u0131r. \u0130li\u015fkili olmayan bir\u00e7ok yat\u0131r\u0131mc\u0131ya sahip olunmas\u0131, i\u015fletmenin veya i\u015fletmenin yer ald\u0131\u011f\u0131 grubun di\u011fer \u00fcyelerinin sermaye kazanc\u0131 veya yat\u0131r\u0131m geliri d\u0131\u015f\u0131nda faydalar\u0131 elde etme ihtimalini azalt\u0131r (bak\u0131n\u0131z: B85I paragraf\u0131).<\/span><\/p>\n

 <\/p>\n

B85U Bununla birlikte, bir i\u015fletmenin yat\u0131r\u0131mc\u0131lar\u0131 i\u015fletme ile ili\u015fkili olsalar dahi bu i\u015fletme yat\u0131r\u0131m i\u015fletmesi olarak nitelendirilebilir. \u00d6rne\u011fin, yat\u0131r\u0131m i\u015fletmesi \u00e7al\u0131\u015fanlar\u0131ndan olu\u015fan bir grup i\u00e7in veya ili\u015fkili taraf olan di\u011fer yat\u0131r\u0131mc\u0131s\u0131 (yat\u0131r\u0131mc\u0131lar\u0131) i\u00e7in i\u015fletmenin esas yat\u0131r\u0131m fonu taraf\u0131ndan yat\u0131r\u0131mlar\u0131 tam olarak yans\u0131tan ayr\u0131 bir \u201cparalel\u201d fon kurulabilir. S\u00f6z konusu \u201cparalel\u201d fonun t\u00fcm yat\u0131r\u0131mc\u0131lar\u0131 ili\u015fkili taraf olsa dahi bu fon yat\u0131r\u0131m i\u015fletmesi olarak nitelendirilebilir.<\/span><\/p>\n

 <\/p>\n

Ortakl\u0131k paylar\u0131<\/span><\/strong><\/p>\n

 <\/p>\n

B85V Yat\u0131r\u0131m i\u015fletmesi, zorunlu olmamakla birlikte, genellikle ayr\u0131 bir t\u00fczel ki\u015filiktir. Ortakl\u0131k paylar\u0131, genellikle yat\u0131r\u0131m i\u015fletmesinin net varl\u0131klar\u0131n\u0131n nispi bir pay\u0131n\u0131 yans\u0131tan\u00a0\u00f6zkaynak\u00a0veya benzer paylar (kat\u0131l\u0131m paylar\u0131) \u015feklindedir. Bununla birlikte, yat\u0131r\u0131mc\u0131 s\u0131n\u0131flar\u0131ndan baz\u0131lar\u0131n\u0131n yaln\u0131zca belirli bir yat\u0131r\u0131mda veya yat\u0131r\u0131m gruplar\u0131nda hakka sahip oldu\u011fu ya da net varl\u0131klarda farkl\u0131 oranlarda pay sahibi oldu\u011fu farkl\u0131 yat\u0131r\u0131mc\u0131 s\u0131n\u0131flar\u0131n\u0131n bulunmas\u0131, i\u015fletmenin yat\u0131r\u0131m i\u015fletmesi olmas\u0131n\u0131 engellemez.<\/span><\/p>\n

 <\/p>\n

B85W Ayr\u0131ca, di\u011fer\u00a0TFRS\u2019ler\u00a0uyar\u0131nca,\u00a0\u00f6zkaynak\u00a0tan\u0131m\u0131n\u0131 kar\u015f\u0131lamayan bor\u00e7 \u015feklinde \u00f6nemli ortakl\u0131k paylar\u0131na sahip olan i\u015fletme, bor\u00e7 sahiplerinin i\u015fletmenin net varl\u0131klar\u0131n\u0131n ger\u00e7e\u011fe uygun de\u011ferindeki de\u011fi\u015fimden kaynaklanan de\u011fi\u015fken getirilere maruz kalmas\u0131 ko\u015fuluyla, yat\u0131r\u0131m i\u015fletmesi olarak nitelendirilebilir.\u201d<\/span><\/p>\n

 <\/p>\n

(f)\u00a0<\/span><\/strong>B99 paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan ba\u015fl\u0131k ve B100-B101 paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cYat\u0131r\u0131m i\u015fletmesinin niteli\u011findeki bir de\u011fi\u015fikli\u011fin muhasebele\u015ftirilmesi<\/span><\/strong><\/p>\n

 <\/p>\n

B100 \u0130\u015fletme, yat\u0131r\u0131m i\u015fletmesi olmaktan \u00e7\u0131kt\u0131\u011f\u0131nda, \u00f6nceden 31 inci paragraf uyar\u0131nca ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7t\u00fc\u011f\u00fc ba\u011fl\u0131 ortakl\u0131\u011f\u0131na TFRS 3\u2019\u00fc uygular. Niteli\u011finin de\u011fi\u015fme tarihi edinim tarihi olarak varsay\u0131l\u0131r. Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n varsay\u0131lan edinim tarihindeki ger\u00e7e\u011fe uygun de\u011ferinin, varsay\u0131lan edinimden do\u011fan \u015ferefiyenin veya pazarl\u0131kl\u0131 sat\u0131n alma kazanc\u0131n\u0131n \u00f6l\u00e7\u00fcm\u00fcnde transfer edilen bedeli yans\u0131tt\u0131\u011f\u0131 kabul edilir.<\/span><\/p>\n

 <\/p>\n

B101 Bir yat\u0131r\u0131m i\u015fletmesi haline gelmesi durumunda, i\u015fletme 32\u00a0nci\u00a0paragraf uyar\u0131nca\u00a0konsolide\u00a0etmeye devam edece\u011fi ba\u011fl\u0131 ortakl\u0131klar\u0131 d\u0131\u015f\u0131ndaki ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131 konsolide etmeye niteli\u011finin de\u011fi\u015fti\u011fi tarihte son verir. Yat\u0131r\u0131m i\u015fletmesi, ba\u011fl\u0131 ortakl\u0131klar\u0131 \u00fczerindeki kontrol\u00fcn\u00fc bu tarihte kaybetmi\u015f gibi,\u00a0konsolide\u00a0etmeyi sonland\u0131rd\u0131\u011f\u0131 ba\u011fl\u0131 ortakl\u0131klar\u0131na 25 ve 26\u00a0nc\u0131paragraf h\u00fck\u00fcmlerini uygular.\u201d<\/span><\/p>\n

 <\/p>\n

(g)<\/span><\/strong>\u00a0C1A paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan C1B paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cC1B Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 2, 4, C2A, C6A paragraflar\u0131 ile Ek A de\u011fi\u015ftirilmi\u015f ve 27-33, B85A\u2013B85W, B100\u2013B101 ve C3A\u2013C3F paragraflar\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm bu de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

(\u011f)\u00a0<\/span><\/strong>C2A paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cC2A TMS 8\u2019in 28 inci paragraf\u0131ndaki h\u00fck\u00fcmlere ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n, bu\u00a0TFRS\u2019yi\u00a0ilk kez uygulad\u0131\u011f\u0131nda ve daha sonra bu\u00a0TFRS\u2019ye\u00a0ili\u015fkin Yat\u0131r\u0131m \u0130\u015fletmeleri de\u011fi\u015fikliklerini ilk kez uygulad\u0131\u011f\u0131nda, i\u015fletmenin TMS 8\u2019in 28(f) paragraf\u0131 uyar\u0131nca istenen say\u0131sal bilgiyi yaln\u0131zca bu\u00a0TFRS\u2019nin\u00a0ilk uygulanma tarihinin hemen \u00f6ncesindeki hesap d\u00f6nemi (\u201chemen \u00f6nceki hesap d\u00f6nemi\u201d) i\u00e7in sunmas\u0131 yeterlidir.\u00a0\u0130\u015fletme, zorunlu olmamakla birlikte, s\u00f6z konusu bilgiyi cari d\u00f6nem i\u00e7in veya daha \u00f6nceki kar\u015f\u0131la\u015ft\u0131rmal\u0131 d\u00f6nemler i\u00e7in de sunabilir.\u201d<\/span><\/p>\n

 <\/p>\n

(h)<\/span><\/strong>\u00a0C3 paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan C3A-C3F paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cC3A \u0130\u015fletme ilk uygulama tarihinde, bu tarihte mevcut olan durum ve ko\u015fullar\u0131 esas alarak yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirir. \u0130\u015fletme ilk uygulama tarihinde yat\u0131r\u0131m i\u015fletmesi oldu\u011funa karar verdi\u011fi takdirde, C5-C5A paragraflar\u0131 yerine C3B-C3F paragraflar\u0131nda yer alan h\u00fck\u00fcmleri uygular.<\/span><\/p>\n

 <\/p>\n

C3B 32\u00a0nci\u00a0paragraf uyar\u0131nca\u00a0konsolide\u00a0edilen ba\u011fl\u0131 ortakl\u0131klar hari\u00e7 olmak \u00fczere (bu ba\u011fl\u0131 ortakl\u0131klara C3 ve C6 paragraflar\u0131ndan ya da C4-C4C paragraflar\u0131ndan uygun olan\u0131 uygulan\u0131r), bu TFRS h\u00fck\u00fcmleri daha evvelden de y\u00fcr\u00fcrl\u00fckteymi\u015f gibi, i\u015fletme her bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer fark\u0131n\u0131 k\u00e2r veya zarara yans\u0131tarak \u00f6l\u00e7er. Yat\u0131r\u0131m i\u015fletmesi,<\/span><\/p>\n

 <\/p>\n

(a) Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n \u00f6nceki defter de\u011feri ile<\/span><\/p>\n

 <\/p>\n

(b) Ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131n ger\u00e7e\u011fe uygun de\u011feri aras\u0131ndaki farkla ilgili olarak ilk uygulama tarihinin hemen \u00f6ncesindeki y\u0131ll\u0131k hesap d\u00f6nemini ve hemen \u00f6nceki hesap d\u00f6neminin ba\u015f\u0131ndaki\u00a0\u00f6zkaynak\u00a0tutar\u0131n\u0131 geriye d\u00f6n\u00fck olarak d\u00fczeltir.<\/span><\/p>\n

 <\/p>\n

Daha \u00f6nce di\u011fer kapsaml\u0131 gelirde muhasebele\u015ftirilen ger\u00e7e\u011fe uygun de\u011fer d\u00fczeltmelerinin birikimli tutar\u0131 ilk uygulama tarihinin hemen \u00f6ncesindeki y\u0131ll\u0131k hesap d\u00f6neminin ba\u015f\u0131ndaki da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlara aktar\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

C3C TFRS 13 Ger\u00e7e\u011fe Uygun De\u011fer \u00d6l\u00e7\u00fcm\u00fc Standard\u0131n\u0131n uyguland\u0131\u011f\u0131 tarihten \u00f6nce, yat\u0131r\u0131mc\u0131lara veya y\u00f6netime daha evvel raporlanan ger\u00e7e\u011fe uygun de\u011fer tutarlar\u0131n\u0131n de\u011ferleme tarihinde yat\u0131r\u0131m\u0131n kar\u015f\u0131l\u0131kl\u0131 pazarl\u0131k ortam\u0131nda bilgili ve istekli taraflar aras\u0131nda el de\u011fi\u015ftirilebildi\u011fi tutarlar\u0131 yans\u0131tmas\u0131 durumunda, yat\u0131r\u0131m i\u015fletmesi bu tutarlar\u0131 kullan\u0131r.<\/span><\/p>\n

 <\/p>\n

C3D Ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n C3B-C3C paragraflar\u0131na g\u00f6re \u00f6l\u00e7\u00fcm\u00fcn\u00fcn uygulanabilir olmad\u0131\u011f\u0131 durumda (TMS 8\u2019de tan\u0131mland\u0131\u011f\u0131 \u00fczere), yat\u0131r\u0131mc\u0131 i\u015fletme bu TFRS h\u00fck\u00fcmlerini, C3B-C3C paragraflar\u0131n\u0131n uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu en erken d\u00f6nemin ba\u015f\u0131nda uygular. S\u00f6z konusu en erken d\u00f6nem cari d\u00f6nem de olabilir. Yat\u0131r\u0131mc\u0131, bu paragraf\u0131n uygulanabilir oldu\u011fu en erken d\u00f6nemin ba\u015f\u0131 cari d\u00f6nem olmad\u0131\u011f\u0131 s\u00fcrece, ilk uygulama tarihinden hemen \u00f6nceki hesap d\u00f6nemini geriye d\u00f6n\u00fck olarak d\u00fczeltir. Bu paragraf\u0131n uygulanabilir oldu\u011fu en erken d\u00f6nemin ba\u015f\u0131 cari d\u00f6nem ise,\u00a0\u00f6zkaynaktaki\u00a0d\u00fczeltme cari d\u00f6nemin ba\u015f\u0131nda yap\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

C3E Bu\u00a0TFRS\u2019nin\u00a0ilk kez uyguland\u0131\u011f\u0131 tarihten \u00f6nce, yat\u0131r\u0131m i\u015fletmesinin bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 elden \u00e7\u0131karmas\u0131 veya yat\u0131r\u0131m\u0131n\u0131n kontrol\u00fcn\u00fc kaybetmesi durumunda, bu ba\u011fl\u0131 ortakl\u0131\u011f\u0131na ili\u015fkin olarak yapt\u0131\u011f\u0131 muhasebele\u015ftirmelerde d\u00fczeltme yapmas\u0131 gerekli de\u011fildir.<\/span><\/p>\n

 <\/p>\n

C3F \u0130\u015fletmenin Yat\u0131r\u0131m \u0130\u015fletmeleri de\u011fi\u015fikliklerini TFRS 10\u2019u ilk kez uygulad\u0131\u011f\u0131 d\u00f6nemden sonraki bir d\u00f6nemde uygulamas\u0131 durumunda, C3A-C3E paragraflar\u0131nda \u201cilk uygulama tarihi\u201dne yap\u0131lan at\u0131flar, \u201cYat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikliklerinin ilk kez uyguland\u0131\u011f\u0131 y\u0131ll\u0131k hesap d\u00f6neminin ba\u015f\u0131\u201d olarak dikkate al\u0131n\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

(\u0131) C6A paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cC6A C3B-C5A paragraflar\u0131ndaki ilk uygulama tarihinden hemen \u00f6nceki hesap d\u00f6nemine (\u201chemen \u00f6nceki hesap d\u00f6nemi\u201d) yap\u0131lan at\u0131flarla ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n, i\u015fletme zorunlu olmamakla birlikte, daha \u00f6nceki d\u00f6nemler i\u00e7in de d\u00fczeltilmi\u015f kar\u015f\u0131la\u015ft\u0131rmal\u0131 bilgi sunabilir. \u0130\u015fletmenin daha \u00f6nceki herhangi bir d\u00f6nem i\u00e7in d\u00fczeltilmi\u015f kar\u015f\u0131la\u015ft\u0131rmal\u0131 bilgi sunmas\u0131 durumunda, C3B-C5A paragraflar\u0131nda \u201chemen \u00f6nceki hesap\u00a0d\u00f6nemi\u201dne\u00a0yap\u0131lan t\u00fcm at\u0131flar, \u201csunulan en erken d\u00fczeltilmi\u015f kar\u015f\u0131la\u015ft\u0131rmal\u0131 d\u00f6nem\u201d olarak dikkate al\u0131n\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 2 \u2013<\/span><\/strong>\u00a03\/5\/2009\u00a0tarihli ve 27217 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131n \u0130lk Uygulamas\u0131na \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 1) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 146)<\/span><\/a><\/span>\u2019in ekinde yer alan \u201cTFRS 1 T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131n \u0130lk Uygulamas\u0131\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

 <\/p>\n

(a)\u00a0<\/span><\/strong>39S paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 39T paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c39T. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle D16 ve D17 paragraflar\u0131 ile Ek C de\u011fi\u015ftirilmi\u015f ve ba\u015fl\u0131k ile E6-E7 paragraflar\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm bu de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

(b)\u00a0<\/span><\/strong>C Ekinin giri\u015f c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201cBu Ek, bu\u00a0TFRS\u2019nin\u00a0ayr\u0131lmaz bir par\u00e7as\u0131d\u0131r. A\u015fa\u011f\u0131da yer alan h\u00fck\u00fcmler,\u00a0TFRS\u2019lere\u00a0ge\u00e7i\u015f tarihinden \u00f6nce muhasebele\u015ftirilen i\u015fletme birle\u015fmeleri i\u00e7in ge\u00e7erlidir. Bu Ek, yaln\u0131zca TFRS 3 \u0130\u015fletme Birle\u015fmeleri Standard\u0131 kapsam\u0131na giren i\u015fletme birle\u015fmeleri i\u00e7in uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

(c)<\/span><\/strong>\u00a0D16 paragraf\u0131n\u0131n a bendi de\u011fi\u015ftirilmi\u015f ve D17 paragraf\u0131n\u0131n sonuna gelmek \u00fczere a\u015fa\u011f\u0131daki \u015fekilde c\u00fcmle eklenmi\u015ftir.<\/span><\/p>\n

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\u201cD16. (a) Konsolidasyon i\u015flemleri ve ana ortakl\u0131\u011f\u0131n ba\u011fl\u0131 ortakl\u0131\u011f\u0131 edindi\u011fi i\u015fletme birle\u015fmesinin etkileri a\u00e7\u0131s\u0131ndan hi\u00e7bir d\u00fczeltme yap\u0131lmad\u0131\u011f\u0131 durumda, ana ortakl\u0131\u011f\u0131n\u00a0TFRS\u2019lere\u00a0ge\u00e7i\u015f tarihine ba\u011fl\u0131 olarak\u00a0konsolide\u00a0finansal tablolar\u0131nda yer alacak olan defter de\u011ferleri (bu se\u00e7im TFRS 10\u2019da tan\u0131mlanan yat\u0131r\u0131m i\u015fletmelerinin ger\u00e7e\u011fe uygun de\u011fer fark\u0131n\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fclmesi zorunlu olan ba\u011fl\u0131 ortakl\u0131klar\u0131 i\u00e7in ge\u00e7erli de\u011fildir) veya<\/span><\/p>\n

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D17 Bu h\u00fckme ba\u011fl\u0131 olmaks\u0131z\u0131n, yat\u0131r\u0131m i\u015fletmesi olmayan bir ana ortakl\u0131k taraf\u0131ndan, yat\u0131r\u0131m i\u015fletmesi olan ba\u011fl\u0131 ortakl\u0131klar taraf\u0131ndan\u00a0konsolidasyona\u00a0ili\u015fkin olarak uygulanan istisna kullan\u0131lmaz.\u201d<\/span><\/p>\n

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(d)\u00a0<\/span><\/strong>E5 paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan ba\u015fl\u0131k ile E6 ve E7 paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

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\u201cYat\u0131r\u0131m i\u015fletmeleri<\/span><\/strong><\/p>\n

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E6.\u00a0TFRS\u2019leri\u00a0ilk kez uygulayan bir ana ortakl\u0131k, TFRS 10\u2019da belirtildi\u011fi \u00fczere\u00a0TFRS\u2019lere\u00a0ge\u00e7i\u015f tarihinde mevcut olan durum ve ko\u015fullar\u0131 esas alarak yat\u0131r\u0131m i\u015fletmesi olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirir.<\/span><\/p>\n

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E7.\u00a0TFRS\u2019leri\u00a0ilk kez uygulayan yat\u0131r\u0131m i\u015fletmesinin, ilk TFRS finansal tablolar\u0131n\u0131n 31 Aral\u0131k 2014 tarihinde veya \u00f6ncesinde ba\u015flayan y\u0131ll\u0131k raporlama d\u00f6nemlerine ili\u015fkin olmas\u0131 durumunda, TFRS 10\u2019da belirtildi\u011fi \u00fczere yat\u0131r\u0131m i\u015fletmesi TFRS 10\u2019un C3C-C3D paragraflar\u0131ndaki ve TMS 27\u2019nin 18C-18G paragraflar\u0131ndaki ge\u00e7i\u015f h\u00fck\u00fcmlerini uygulayabilir. Bu paragraflarda ilk uygulama tarihinden hemen \u00f6nceki hesap d\u00f6nemine yap\u0131lan at\u0131flar, sunulan en erken y\u0131ll\u0131k d\u00f6nem olarak dikkate al\u0131n\u0131r. Sonu\u00e7 olarak, bu paragraflarda yer alan at\u0131flar\u00a0TFRS\u2019lere\u00a0ge\u00e7i\u015f tarihi olarak dikkate al\u0131n\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 3 \u2013<\/span><\/strong>\u00a013\/8\/2008\u00a0tarihli ve 26966 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>\u0130\u015fletme Birle\u015fmelerine T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 3) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 67)<\/span><\/a><\/span>\u2019in Ek\u2019inde yer alan \u201cTFRS 3 \u0130\u015fletme Birle\u015fmeleri\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

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(a)\u00a0<\/span><\/strong>2\u00a0nci\u00a0paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 2A paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

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\u201c2A. Bu Standard\u0131n h\u00fck\u00fcmleri TFRS 10 Konsolide Finansal Tablolar Standard\u0131nda tan\u0131mlanan yat\u0131r\u0131m i\u015fletmesi taraf\u0131ndan, ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fclmesi zorunlu olan ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n edinilmesine uygulanmaz.\u201d<\/span><\/p>\n

 <\/p>\n

(b)<\/span><\/strong>\u00a07\u00a0nci\u00a0paragraf\u0131n ilk c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201c7. Edinen i\u015fletmenin (di\u011fer i\u015fletmenin, ba\u015fka bir ifadeyle edinilen i\u015fletmenin kontrol\u00fcn\u00fc ele ge\u00e7iren i\u015fletmenin) belirlenmesinde, TFRS 10\u2019da yer alan h\u00fck\u00fcmler kullan\u0131l\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

(c)\u00a0<\/span><\/strong>64F paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 64G paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

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\u201c64G. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 7\u00a0nci\u00a0paragraf de\u011fi\u015ftirilmi\u015f ve 2A paragraf\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

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MADDE 4 \u2013<\/span><\/strong>\u00a030\/1\/2007\u00a0tarihli ve 26419 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Finansal Ara\u00e7lar: A\u00e7\u0131klamalara ili\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 7) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 42)<\/span><\/a><\/span>\u2019in Ek\u2019inde yer alan \u201cTFRS 7 Finansal Ara\u00e7lar: A\u00e7\u0131klamalar\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

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(a)\u00a0<\/span><\/strong>3 \u00fcnc\u00fc paragraf\u0131n (a) bendinin ikinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201cDi\u011fer taraftan, baz\u0131 durumlarda TFRS 10, TMS 27 veya TMS 28 ba\u011fl\u0131 ortakl\u0131ktaki, i\u015ftirakteki ya da i\u015f ortakl\u0131\u011f\u0131ndaki paylar\u0131n TFRS 9\u2019a g\u00f6re muhasebele\u015ftirilmesini zorunlu tutmakta veya buna izin vermektedir. S\u00f6z konusu durumlarda, i\u015fletmeler buTFRS\u2019de\u00a0yer alan h\u00fck\u00fcmleri uygularlar.\u201d<\/span><\/p>\n

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(b)\u00a0<\/span><\/strong>44W paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 44X paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

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\u201c44X. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 3 \u00fcnc\u00fc paragraf de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 5 \u2013\u00a0<\/span><\/strong>18\/1\/2005\u00a0tarihli ve 25704 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Nakit Ak\u0131\u015f Tablolar\u0131na \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 7) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 4)<\/span><\/a><\/span>\u2019in Ek\u2019inde yer alan \u201cTMS 7 Nakit Ak\u0131\u015f Tablolar\u0131\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

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(a)\u00a0<\/span><\/strong>40\u00a0\u0131nc\u0131\u00a0paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 40A paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

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\u201c40A. TFRS 10 Konsolide Finansal Tablolar Standard\u0131nda tan\u0131mlanan yat\u0131r\u0131m i\u015fletmesi taraf\u0131ndan ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fclmesi zorunlu olan ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131mlar i\u00e7in 40(c) ve 40(d) paragraflar\u0131n\u0131n uygulanmas\u0131 gerekli de\u011fildir.\u201d<\/span><\/p>\n

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(b)\u00a0<\/span><\/strong>42A ve 42B paragraflar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201c42A. Bir ba\u011fl\u0131 ortakl\u0131k TFRS 10\u2019da tan\u0131mlanan yat\u0131r\u0131m i\u015fletmesi taraf\u0131ndan elde tutulmad\u0131\u011f\u0131 ve bu ba\u011fl\u0131 ortakl\u0131\u011f\u0131n ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fcm\u00fc zorunlu olmad\u0131\u011f\u0131 s\u00fcrece, kontrol\u00fcn kaybedilmesi \u015feklinde sonu\u00e7lanmayan ba\u011fl\u0131 ortakl\u0131\u011f\u0131n sahiplik paylar\u0131ndaki de\u011fi\u015fiklikten kaynaklanan nakit ak\u0131\u015flar\u0131 finansman faaliyetlerinden kaynaklanan nakit ak\u0131\u015flar\u0131 olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r.<\/span><\/p>\n

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42B.\u00a0Bir ba\u011fl\u0131 ortakl\u0131k yat\u0131r\u0131m i\u015fletmesi taraf\u0131ndan elde tutulmad\u0131\u011f\u0131 ve bu ba\u011fl\u0131 ortakl\u0131\u011f\u0131n ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fcm\u00fc zorunlu olmad\u0131\u011f\u0131 s\u00fcrece, ana ortakl\u0131\u011f\u0131n sahiplik paylar\u0131nda, ba\u011fl\u0131 ortakl\u0131k \u00fczerindeki kontrol\u00fcn kayb\u0131na neden olmayacak \u015fekilde meydana gelen de\u011fi\u015fiklikler, \u00f6rne\u011fin kontrol\u00fcn kazan\u0131lmas\u0131ndan sonra ana ortakl\u0131\u011f\u0131n ba\u011fl\u0131 ortakl\u0131\u011f\u0131n\u0131n\u00a0\u00f6zkayna\u011fa\u00a0dayal\u0131 finansal ara\u00e7lar\u0131n\u0131 satmas\u0131 veya almas\u0131\u00a0\u00f6zkaynak\u00a0i\u015flemleri olarak muhasebele\u015ftirilir (bak\u0131n\u0131z: TFRS 10).\u00a0Bu do\u011frultuda, olu\u015fan nakit ak\u0131\u015flar\u0131, 17\u00a0nci\u00a0paragrafta tan\u0131mlanan ortaklarla yap\u0131lan di\u011fer i\u015flemlerde oldu\u011fu gibi ayn\u0131 \u015fekilde s\u0131n\u0131fland\u0131r\u0131l\u0131r.\u201d<\/span><\/p>\n

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(c)\u00a0<\/span><\/strong>57\u00a0nci\u00a0paragraftan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 58 inci paragraf eklenmi\u015ftir.<\/span><\/p>\n

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\u201c58. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 42A ve 42B paragraflar\u0131 de\u011fi\u015ftirilmi\u015f ve 40A paragraf\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

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MADDE 6 \u2013<\/span><\/strong>\u00a028\/3\/2006\u00a0tarihli ve 26122 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Gelir Vergilerine \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 12) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 31)<\/span><\/a><\/span>\u2019in Ek\u2019inde yer alan \u201cTMS 12 Gelir Vergileri\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

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(a)\u00a0<\/span><\/strong>58 inci paragraf\u0131n\u0131n (b) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201c58. (b) \u0130\u015fletme birle\u015fmelerinde (TFRS 10 Konsolide Finansal Tablolar Standard\u0131nda belirtildi\u011fi \u00fczere, yat\u0131r\u0131m i\u015fletmesi taraf\u0131ndan ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fclmesi zorunlu olan ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n edinilmesi hari\u00e7 olmak \u00fczere) (bak\u0131n\u0131z: 66-68 inci paragraflar).\u201d<\/span><\/p>\n

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(b)\u00a0<\/span><\/strong>68C paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c68C. Paragraf 68A da a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere, vergisel a\u00e7\u0131dan gider yaz\u0131lacak tutar (veya paragraf 68B uyar\u0131nca veya ileride gider yaz\u0131lacak tahmini tutar) bununla ilgili birikmi\u015f maa\u015f ve \u00fccret giderlerinden farkl\u0131 olabilir. Standard\u0131n 58 inci paragraf\u0131 uyar\u0131nca d\u00f6nem vergisi ve ertelenmi\u015f vergi, verginin (a) ayn\u0131 veya farkl\u0131 bir d\u00f6nemde k\u00e2r ya da zarar d\u0131\u015f\u0131nda muhasebele\u015ftirilmi\u015f bir i\u015flem veya olaydan kaynaklanmas\u0131 veya (b) bir i\u015fletme birle\u015fmesinden (yat\u0131r\u0131m i\u015fletmesi taraf\u0131ndan ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fclmesi zorunlu olan ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n edinilmesi hari\u00e7 olmak \u00fczere) kaynaklanmas\u0131 halleri d\u0131\u015f\u0131nda gelir veya gider olarak o d\u00f6nemin k\u00e2r veya zarar\u0131na\u00a0dahil\u00a0edilmelidir. E\u011fer vergiden indirilecek tutar (veya ileride gider yaz\u0131lacak tahmini tutar) bununla ilgili birikmi\u015f maa\u015f ve \u00fccret giderlerinden fazla ise bu durum vergisel gider indiriminin sadece \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 hizmet bedellerini de\u011fil\u00a0\u00f6zkaynak\u00a0kalemini de i\u00e7erdi\u011fini g\u00f6sterir. Bu durumda s\u00f6z konusu d\u00f6nem vergisi ve ertelenmi\u015f vergi toplam\u0131n\u0131 a\u015fan k\u0131sm\u0131n do\u011frudan\u00a0\u00f6zkaynaklarda\u00a0muhasebele\u015ftirilmesi gerekir.\u201d<\/span><\/p>\n

 <\/p>\n

(c)\u00a0<\/span><\/strong>98B paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 98C paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c98C. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 58 ve 68C paragraflar\u0131 de\u011fi\u015ftirilmi\u015f ve 98C paragraf\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 7 \u2013<\/span><\/strong>\u00a031\/12\/2009\u00a0tarihli ve 27449 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>\u0130li\u015fkili Taraf A\u00e7\u0131klamalar\u0131na \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 24) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 167)<\/span><\/a><\/span>\u2019in Ek\u2019inde yer alan \u201cTMS 24 \u0130li\u015fkili Taraf A\u00e7\u0131klamalar\u0131\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

 <\/p>\n

(a)\u00a0<\/span><\/strong>4 \u00fcnc\u00fc paragraf\u0131n\u0131n ikinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cGrup i\u00e7i ili\u015fkili taraf i\u015flemleri ve mevcut bakiyeler, yat\u0131r\u0131m i\u015fletmesi ile yat\u0131r\u0131m i\u015fletmesinin ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fclen ba\u011fl\u0131 ortakl\u0131\u011f\u0131 aras\u0131ndakiler hari\u00e7 olmak \u00fczere, ilgili grubun\u00a0konsolide\u00a0finansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131 s\u0131ras\u0131nda elimine edilir.\u201d<\/span><\/p>\n

 <\/p>\n

(b)<\/span><\/strong>\u00a09 uncu paragraf\u0131n\u0131n \u201cdevletle ili\u015fkili i\u015fletme\u201d tan\u0131m\u0131ndan sonra gelen f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c\u201cKontrol\u201d ve \u201cyat\u0131r\u0131m i\u015fletmesi\u201d; \u201cortak kontrol\u201d ve \u201c\u00f6nemli etki\u201d terimleri s\u0131ras\u0131yla TFRS 10, \u201cTFRS 11 M\u00fc\u015fterek Anla\u015fmalar\u201d ve \u201cTMS 28 \u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki\u00a0Yat\u0131r\u0131mlar\u201dda\u00a0tan\u0131mlanm\u0131\u015f olup bu Standartta s\u00f6z konusuTFRS\u2019lerde\u00a0belirtilen anlamlar\u0131 ile kullan\u0131lm\u0131\u015ft\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

(c)\u00a0<\/span><\/strong>28A paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 28B paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c28B. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 4 ve 9 uncu paragraflar\u0131 de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 8 \u2013<\/span><\/strong>\u00a028\/10\/2006\u00a0tarihli ve 26330 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Finansal Ara\u00e7lar: Sunuma \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 32) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 40)<\/span><\/a><\/span>\u2019in ekinde yer alan \u201cTMS 32 Finansal Ara\u00e7lar: Sunum\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

 <\/p>\n

(a)\u00a0<\/span><\/strong>4 \u00fcnc\u00fc paragraf\u0131n\u0131n (a) bendinin ikinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cDi\u011fer taraftan, baz\u0131 durumlarda TFRS 10, TMS 27 veya TMS 28 ba\u011fl\u0131 ortakl\u0131ktaki, i\u015ftirakteki ya da i\u015f ortakl\u0131\u011f\u0131ndaki paylar\u0131n TFRS 9\u2019a g\u00f6re muhasebele\u015ftirilmesini zorunlu tutmakta veya buna izin vermektedir.\u201d<\/span><\/p>\n

 <\/p>\n

(b)\u00a0<\/span><\/strong>97M paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 97N paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c97N. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 4 \u00fcnc\u00fc paragraf\u0131 de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 9 \u2013<\/span><\/strong>\u00a02\/2\/2006\u00a0tarihli ve 26068 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Ara D\u00f6nem Finansal Raporlamaya \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 34)<\/span><\/a><\/span> Hakk\u0131nda Tebli\u011f\u2019in ekinde yer alan TMS 34 Ara D\u00f6nem Finansal Raporlama Standard\u0131n\u0131n;<\/span><\/p>\n

 <\/p>\n

(a)\u00a0<\/span><\/strong>16A paragraf\u0131n\u0131n (j) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki \u015fekilde (k) bendi eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c(k) TFRS 10 Konsolide Finansal Tablolar Standard\u0131nda tan\u0131mlanan \u015fekilde yat\u0131r\u0131m i\u015fletmesi haline gelen veya yat\u0131r\u0131m i\u015fletmesi olmaktan \u00e7\u0131kan i\u015fletmeler i\u00e7in TFRS 12 Di\u011fer \u0130\u015fletmelerdeki Paylara \u0130li\u015fkin A\u00e7\u0131klamalar Standard\u0131n\u0131n 9B paragraf\u0131ndaki a\u00e7\u0131klamalar.\u201d<\/span><\/p>\n

 <\/p>\n

(b)\u00a0<\/span><\/strong>53 \u00fcnc\u00fc paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 54 \u00fcnc\u00fc paragraf eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c54. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 16A paragraf\u0131 de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 10 \u2013\u00a0<\/span><\/strong>3\/11\/2006\u00a0tarihli ve 26335 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Finansal Ara\u00e7lar: Muhasebele\u015ftirme ve \u00d6l\u00e7meye \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 39) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 41)<\/span><\/a><\/span>\u2019in ekinde yer alan \u201cTMS 39 Finansal Ara\u00e7lar: Muhasebele\u015ftirme ve \u00d6l\u00e7me\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

 <\/p>\n

(a)\u00a0<\/span><\/strong>2\u00a0nci\u00a0paragraf\u0131n\u0131n (a) bendinin ikinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cDi\u011fer taraftan, baz\u0131 durumlarda TFRS 10, TMS 27 veya TMS 28 ba\u011fl\u0131 ortakl\u0131ktaki, i\u015ftirakteki ya da i\u015f ortakl\u0131\u011f\u0131ndaki paylar\u0131n bu Standard\u0131n h\u00fck\u00fcmlerinden baz\u0131lar\u0131na veya tamam\u0131na g\u00f6re muhasebele\u015ftirilmesini zorunlu tutmakta veya buna izin vermektedir.\u201d<\/span><\/p>\n

 <\/p>\n

(b)\u00a0<\/span><\/strong>2\u00a0nci\u00a0paragraf\u0131n\u0131n (g) bendinin birinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cEdinilenin al\u0131m\u0131na veya sat\u0131m\u0131na ili\u015fkin olarak, edinen ve sat\u0131c\u0131 pay sahibi aras\u0131nda yap\u0131lan ve gelecekteki bir tarihte TFRS 3 \u0130\u015fletme Birle\u015fmeleri Standard\u0131 kapsam\u0131nda i\u015fletme birle\u015fmesine yol a\u00e7acak olan\u00a0forward\u00a0s\u00f6zle\u015fmeleri.\u201d<\/span><\/p>\n

 <\/p>\n

(c)\u00a0<\/span><\/strong>80 inci paragraf\u0131n\u0131n ikinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cFinansal riskten korunma muhasebesi, TFRS 10\u2019da tan\u0131mlanan yat\u0131r\u0131m i\u015fletmesinin kendisi ile ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7\u00fclen ba\u011fl\u0131 ortakl\u0131\u011f\u0131 aras\u0131ndaki i\u015flemler hari\u00e7 olmak \u00fczere, grubun\u00a0konsolide\u00a0finansal tablolar\u0131nda uygulanmaz; sadece ayn\u0131 grup i\u00e7indeki i\u015fletmelerin ayr\u0131 ve bireysel finansal tablolar\u0131nda, s\u00f6z konusu i\u015fletmeler aras\u0131nda ger\u00e7ekle\u015ftirilen i\u015flemler i\u00e7in uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

(\u00e7)\u00a0<\/span><\/strong>103Q paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 103R paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c103R. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 2 ve 80 inci paragraflar de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 11 \u2013<\/span><\/strong>\u00a028\/10\/2011\u00a0tarihli ve 28098 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Di\u011fer \u0130\u015fletmelerdeki Paylara \u0130li\u015fkin A\u00e7\u0131klamalarla \u0130lgili T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 12) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 218)<\/span><\/a><\/span>\u2019in Ek\u2019inde yer alan \u201cTFRS 12 Di\u011fer \u0130\u015fletmelerdeki Paylara \u0130li\u015fkin A\u00e7\u0131klamalar\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

(a)\u00a0<\/span><\/strong>2\u00a0nci\u00a0paragraf\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

\u201c(a) A\u015fa\u011f\u0131daki hususlar\u0131 tespit ederken yapt\u0131\u011f\u0131 \u00f6nemli de\u011ferlendirmeler ve varsay\u0131mlar;<\/span><\/p>\n

(i) Di\u011fer i\u015fletmedeki ya da anla\u015fmadaki pay\u0131n\u0131n niteli\u011fi,<\/span><\/p>\n

(ii) Pay\u0131n\u0131n bulundu\u011fu m\u00fc\u015fterek anla\u015fman\u0131n t\u00fcr\u00fc (7-9 uncu paragraflar),<\/span><\/p>\n

(iii) Uygulanabilir olmas\u0131 durumunda, yat\u0131r\u0131m i\u015fletmesi tan\u0131m\u0131n\u0131 kar\u015f\u0131lay\u0131p kar\u015f\u0131lamad\u0131\u011f\u0131 (9A paragraf\u0131) ve\u201d<\/span><\/p>\n

(b)\u00a0<\/span><\/strong>9 uncu paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan ba\u015fl\u0131k ile 9A ve 9B paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

\u201cYat\u0131r\u0131m i\u015fletmesinin niteli\u011fi<\/span><\/strong><\/p>\n

9A. Ana ortakl\u0131k TFRS 10\u2019un 27\u00a0nci\u00a0paragraf\u0131 uyar\u0131nca yat\u0131r\u0131m i\u015fletmesi oldu\u011funu belirledi\u011finde, yat\u0131r\u0131m i\u015fletmesi oldu\u011funu belirlerken yapt\u0131\u011f\u0131 \u00f6nemli de\u011ferlendirmeler ve varsay\u0131mlara ili\u015fkin bilgileri a\u00e7\u0131klar. Yat\u0131r\u0131m i\u015fletmesi, yat\u0131r\u0131m i\u015fletmesinin belirgin \u00f6zelliklerinden birine veya daha fazlas\u0131na sahip olmamas\u0131na ra\u011fmen (bak\u0131n\u0131z: TFRS 10\u2019un 28 inci paragraf\u0131), yat\u0131r\u0131m i\u015fletmesi oldu\u011fu sonucuna varmas\u0131n\u0131n nedenlerini a\u00e7\u0131klar.<\/span><\/p>\n

 <\/p>\n

9B. \u0130\u015fletme yat\u0131r\u0131m i\u015fletmesi haline geldi\u011finde veya yat\u0131r\u0131m i\u015fletmesi olmaktan \u00e7\u0131kt\u0131\u011f\u0131nda, yat\u0131r\u0131m i\u015fletmesi niteli\u011findeki de\u011fi\u015fikli\u011fi ve bu de\u011fi\u015fikli\u011fin nedenlerini a\u00e7\u0131klar. Ayr\u0131ca, yat\u0131r\u0131m i\u015fletmesi haline gelen i\u015fletme, nitelik de\u011fi\u015fikli\u011finin sunulan d\u00f6neme ait finansal tablolar \u00fczerindeki etkisini a\u00e7\u0131klar. Bu a\u00e7\u0131klama a\u015fa\u011f\u0131dakileri i\u00e7erir;<\/span><\/p>\n

 <\/p>\n

(a) Nitelik de\u011fi\u015fikli\u011fi tarihi itibar\u0131yla\u00a0konsolide\u00a0edilmesine son verilen ba\u011fl\u0131 ortakl\u0131klar\u0131n ger\u00e7e\u011fe uygun de\u011ferleri toplam\u0131,<\/span><\/p>\n

 <\/p>\n

(b) TFRS 10\u2019un B101 paragraf\u0131na g\u00f6re hesaplanan varsa toplam kazan\u00e7 ya da kay\u0131plar ve<\/span><\/p>\n

 <\/p>\n

(c) Kazan\u00e7 ya da kay\u0131plar\u0131n muhasebele\u015ftirildi\u011fi (ayr\u0131 olarak sunulmamas\u0131 durumunda) k\u00e2r veya zarar kalemi (kalemleri).\u201d<\/span><\/p>\n

 <\/p>\n

(c)\u00a0<\/span><\/strong>19 uncu paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan ba\u015fl\u0131k ile 19A-19G paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cKonsolidasyona tabi olmayan ba\u011fl\u0131 ortakl\u0131klardaki paylar (yat\u0131r\u0131m i\u015fletmeleri)<\/span><\/strong><\/p>\n

 <\/p>\n

19A. TFRS 10 uyar\u0131nca,\u00a0konsolidasyon\u00a0istisnas\u0131 uygulamas\u0131 ve bunun yerine ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer fark\u0131n\u0131 k\u00e2r veya zarara yans\u0131tarak muhasebele\u015ftirmesi zorunlu olan yat\u0131r\u0131m i\u015fletmesi bu hususu a\u00e7\u0131klar.<\/span><\/p>\n

 <\/p>\n

19B. Yat\u0131r\u0131m i\u015fletmesi\u00a0konsolidasyona\u00a0tabi olmayan her bir ba\u011fl\u0131 ortakl\u0131k i\u00e7in a\u015fa\u011f\u0131dakileri a\u00e7\u0131klar;<\/span><\/p>\n

 <\/p>\n

(a) Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n ad\u0131,<\/span><\/p>\n

 <\/p>\n

(b) Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n faaliyetinin s\u00fcrd\u00fcr\u00fcld\u00fc\u011f\u00fc ana yer (ve faaliyetin s\u00fcrd\u00fcr\u00fcld\u00fc\u011f\u00fc ana yerden farkl\u0131 olmas\u0131 durumunda \u015firket olarak olu\u015ftu\u011fu \u00fclke) ve<\/span><\/p>\n

 <\/p>\n

(c) Yat\u0131r\u0131m i\u015fletmesinin elinde bulundurdu\u011fu sahiplik oran\u0131 ve sahiplik oran\u0131ndan farkl\u0131 olmas\u0131 durumunda oy hakk\u0131 oran\u0131.<\/span><\/p>\n

 <\/p>\n

19C. Yat\u0131r\u0131m i\u015fletmesinin, ba\u015fka bir yat\u0131r\u0131m i\u015fletmesinin ana i\u015fletmesi olmas\u0131 durumunda, ana i\u015fletmenin, yat\u0131r\u0131m i\u015fletmesi olan ba\u011fl\u0131 ortakl\u0131\u011f\u0131 taraf\u0131ndan kontrol edilen yat\u0131r\u0131mlara ili\u015fkin olarak 19B(a)-(c) paragraf\u0131ndaki a\u00e7\u0131klamalar\u0131 da sunmas\u0131 gerekir. Bu a\u00e7\u0131klamalar, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n (veya ba\u011fl\u0131 ortakl\u0131klar\u0131n) yukar\u0131daki bilgiyi i\u00e7eren finansal tablolar\u0131n\u0131n ana i\u015fletmenin finansal tablolar\u0131na eklenmesiyle sunulabilir.<\/span><\/p>\n

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19D. Yat\u0131r\u0131m i\u015fletmesi a\u015fa\u011f\u0131daki hususlar\u0131 a\u00e7\u0131klar;<\/span><\/p>\n

 <\/p>\n

(a) Konsolide edilmemi\u015f ba\u011fl\u0131 ortakl\u0131\u011f\u0131n, nakit temett\u00fc \u015feklinde veya\u00a0konsolidasyona\u00a0tabi olmayan ba\u011fl\u0131 ortakl\u0131\u011fa verilen kredi veya avanslar\u0131n geri \u00f6demesi \u015feklinde yat\u0131r\u0131m i\u015fletmesine fon transferi yapma yetene\u011fi \u00fczerindeki \u00f6nemli k\u0131s\u0131tlamalar\u0131n (\u00f6rne\u011fin bor\u00e7lanma anla\u015fmalar\u0131ndan, mevzuat h\u00fck\u00fcmlerinden veya s\u00f6zle\u015fmeye dayal\u0131 anla\u015fmalardan kaynaklanan) niteli\u011fi ile kapsam\u0131 ve<\/span><\/p>\n

 <\/p>\n

(b) Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n finansal destek elde etmesine yard\u0131mc\u0131 olmak i\u00e7in sa\u011flanan taahh\u00fctler ya da niyetler de\u00a0dahil\u00a0olmak \u00fczere, konsolidasyona tabi olmayan ba\u011fl\u0131 ortakl\u0131\u011fa finansal olarak veya di\u011fer \u015fekillerde destek sa\u011flamaya ili\u015fkin mevcut taahh\u00fctler ya da niyetler.<\/span><\/p>\n

 <\/p>\n

19E. Raporlama d\u00f6neminde, yat\u0131r\u0131m i\u015fletmesinin veya herhangi bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131n\u0131n, s\u00f6zle\u015fmeden kaynaklanan bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmadan,\u00a0konsolidasyona\u00a0tabi olmayan ba\u011fl\u0131 ortakl\u0131\u011fa finansal olarak veya ba\u015fka bir \u015fekilde destek sa\u011flamas\u0131 (\u00f6rne\u011fin, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n varl\u0131klar\u0131n\u0131 veya ihra\u00e7 etti\u011fi ara\u00e7lar\u0131 sat\u0131n alma ya da ba\u011fl\u0131 ortakl\u0131\u011fa finansal destek elde etmesi i\u00e7in yard\u0131mc\u0131 olma) durumunda, i\u015fletme a\u015fa\u011f\u0131daki hususlar\u0131 a\u00e7\u0131klar;<\/span><\/p>\n

 <\/p>\n

(a) Konsolide edilmeyen her bir ba\u011fl\u0131 ortakl\u0131\u011fa sa\u011flanan deste\u011fin \u015fekli ile tutar\u0131 ve<\/span><\/p>\n

 <\/p>\n

(b) Destek sa\u011flamas\u0131n\u0131n nedenleri.<\/span><\/p>\n

 <\/p>\n

19F. Yat\u0131r\u0131m i\u015fletmesi kendisini veya konsolidasyona tabi olmayan ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131; raporlayan i\u015fletmeyi zarara maruz b\u0131rakabilecek olaylar ve durumlar da\u00a0dahil\u00a0olmak \u00fczere, konsolidasyona tabi olmayan, kontrol edilen, yap\u0131land\u0131r\u0131lm\u0131\u015f bir i\u015fletmeye finansal destek sa\u011flamas\u0131n\u0131 gerektirebilecek s\u00f6zle\u015fmeye dayal\u0131 anla\u015fmalar\u0131n \u015fartlar\u0131n\u0131 a\u00e7\u0131klar (\u00f6rne\u011fin, likidite anla\u015fmalar\u0131 veya yap\u0131land\u0131r\u0131lm\u0131\u015f i\u015fletmenin varl\u0131klar\u0131n\u0131 sat\u0131n alma veya i\u015fletmeye mali destek sa\u011flamaya ili\u015fkin kredi derecelendirme de\u011ferlendirmeleri).<\/span><\/p>\n

 <\/p>\n

19G. Raporlama d\u00f6neminde, yat\u0131r\u0131m i\u015fletmesinin veya herhangi bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131n\u0131n, s\u00f6zle\u015fmeden kaynaklanan bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmadan,\u00a0konsolidasyona\u00a0tabi olmayan, yat\u0131r\u0131m i\u015fletmesinin kontrol etmedi\u011fi yap\u0131land\u0131r\u0131lm\u0131\u015f bir i\u015fletmeye finansal olarak veya ba\u015fka bir \u015fekilde destek sa\u011flamas\u0131 (\u00f6rne\u011fin, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n varl\u0131klar\u0131n\u0131 veya ihra\u00e7 etti\u011fi ara\u00e7lar\u0131 sat\u0131n alma veya finansal destek elde etmesi i\u00e7in ba\u011fl\u0131 ortakl\u0131\u011fa yard\u0131mc\u0131 olma) ve s\u00f6z konusu destek ko\u015fulunun yat\u0131r\u0131m i\u015fletmesinin yap\u0131land\u0131r\u0131lm\u0131\u015f i\u015fletmeyi kontrol etmesi sonucunu ortaya \u00e7\u0131karmas\u0131 durumunda, i\u015fletme s\u00f6z konusu deste\u011fi sa\u011flama karar\u0131na ula\u015f\u0131lmas\u0131 ile ilgili etkenleri a\u00e7\u0131klar.\u201d<\/span><\/p>\n

 <\/p>\n

(d)\u00a0<\/span><\/strong>21 inci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 21A paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c21A. Yat\u0131r\u0131m i\u015fletmesinin 21(b)-21(c) paragraflar\u0131 uyar\u0131nca zorunlu olan a\u00e7\u0131klamalar\u0131 sunmas\u0131 gerekli de\u011fildir.\u201d<\/span><\/p>\n

 <\/p>\n

(e)\u00a0<\/span><\/strong>25 inci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 25A paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c25A. Yat\u0131r\u0131m i\u015fletmesi kontrol etti\u011fi ve 19A-19G paragraflar\u0131 uyar\u0131nca yap\u0131lmas\u0131 gerekli a\u00e7\u0131klamalar\u0131 sundu\u011fu,konsolidasyona\u00a0tabi olmayan, yap\u0131land\u0131r\u0131lm\u0131\u015f bir i\u015fletme i\u00e7in 24 \u00fcnc\u00fc paragraf uyar\u0131nca gerekli olan a\u00e7\u0131klamalar\u0131 sunmak zorunda de\u011fildir.\u201d<\/span><\/p>\n

 <\/p>\n

(f)\u00a0<\/span><\/strong>A Ekinde yer alan \u201c\u2022 grup\u201d ibaresinden sonra gelmek \u00fczere \u201c\u2022 yat\u0131r\u0131m i\u015fletmesi\u201d ibaresi eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

(g)\u00a0<\/span><\/strong>C1A paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan C1B paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cC1B. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 2\u00a0nci\u00a0pargaraf\u00a0ile Ek A de\u011fi\u015ftirilmi\u015f ve 9A\u20139B, 19A\u201319G, 21A ve 25A paragraflar\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 12 \u2013<\/span><\/strong>\u00a028\/10\/2011\u00a0tarihli ve 28098 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span>Bireysel Finansal Tablolara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 27) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 214)<\/span><\/a><\/span>\u2019in Ek\u2019inde yer alan \u201cTMS 27 Bireysel Finansal Tablolar\u201d Standard\u0131n\u0131n;<\/span><\/p>\n

 <\/p>\n

(a)\u00a0<\/span><\/strong>5 inci paragraf\u0131nda yer alan \u201c\u2022 grup\u201d ibaresinden sonra gelmek \u00fczere \u201c\u2022 yat\u0131r\u0131m i\u015fletmesi\u201d ibaresi eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

(b)\u00a0<\/span><\/strong>6\u00a0nc\u0131\u00a0paragraf\u0131nda yer alan \u201c8 inci Paragrafta\u201d ibaresi \u201c8-8A paragraflar\u0131nda\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

(c)\u00a0<\/span><\/strong>8 inci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 8A paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c8A. Sunulan cari d\u00f6nem ve t\u00fcm kar\u015f\u0131la\u015ft\u0131rmal\u0131 d\u00f6nemler boyunca t\u00fcm ba\u011fl\u0131 ortakl\u0131klar\u0131 i\u00e7in TFRS 10\u2019un 31 inci paragraf\u0131 uyar\u0131nca\u00a0konsolidasyon\u00a0istisnas\u0131n\u0131 uygulayan yat\u0131r\u0131m i\u015fletmesi finansal tablolar\u0131 olarak sadece bireysel finansal tablolar\u0131 sunar.\u201d<\/span><\/p>\n

 <\/p>\n

(d)\u00a0<\/span><\/strong>11 inci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 11A ve 11B paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c11A. Ana ortakl\u0131\u011f\u0131n ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 TFRS 10\u2019un 31 inci paragraf\u0131 uyar\u0131nca TFRS 9\u2019a g\u00f6re ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131larak \u00f6l\u00e7mesinin gerekli oldu\u011fu durumda, ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 bireysel finansal tablolar\u0131nda da ayn\u0131 \u015fekilde muhasebele\u015ftirir.<\/span><\/p>\n

 <\/p>\n

11B. Ana ortakl\u0131\u011f\u0131n yat\u0131r\u0131m i\u015fletmesi olmaktan \u00e7\u0131kmas\u0131 veya yat\u0131r\u0131m i\u015fletmesi haline gelmesi durumunda, bu de\u011fi\u015fikli\u011fi nitelik de\u011fi\u015fikli\u011finin ger\u00e7ekle\u015fti\u011fi tarihten itibaren a\u015fa\u011f\u0131daki \u015fekilde muhasebele\u015ftirir:<\/span><\/p>\n

 <\/p>\n

(a) \u0130\u015fletme yat\u0131r\u0131m i\u015fletmesi olmaktan \u00e7\u0131kt\u0131\u011f\u0131nda, 10 uncu paragraf uyar\u0131nca;<\/span><\/p>\n

 <\/p>\n

(i) Ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131 maliyet de\u011feri \u00fczerinden muhasebele\u015ftirir. Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n nitelik de\u011fi\u015fikli\u011fi tarihindeki ger\u00e7e\u011fe uygun de\u011feri, o tarihteki tahmini maliyet olarak kullan\u0131l\u0131r ya da<\/span><\/p>\n

 <\/p>\n

(ii) Ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131 TFRS 9\u2019a g\u00f6re muhasebele\u015ftirmeye devam eder.<\/span><\/p>\n

 <\/p>\n

(b) \u0130\u015fletme yat\u0131r\u0131m i\u015fletmesi haline geldi\u011finde, ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 TFRS 9 uyar\u0131nca ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131tarak \u00f6l\u00e7er. Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n \u00f6nceki defter de\u011feri ile yat\u0131r\u0131mc\u0131n\u0131n nitelik de\u011fi\u015ftirdi\u011fi tarihteki ger\u00e7e\u011fe uygun de\u011feri aras\u0131ndaki fark kazan\u00e7 ya da kay\u0131p olarak k\u00e2r veya zararda muhasebele\u015ftirilir. S\u00f6z konusu ba\u011fl\u0131 ortakl\u0131klara ili\u015fkin olarak daha evvelden di\u011fer kapsaml\u0131 gelirde muhasebele\u015ftirilen ger\u00e7e\u011fe uygun de\u011fer d\u00fczeltmelerinin birikimli tutar\u0131, yat\u0131r\u0131m i\u015fletmesinin bu ba\u011fl\u0131 ortakl\u0131klar\u0131 niteliklerinin de\u011fi\u015fti\u011fi tarihte elden \u00e7\u0131kar\u0131lm\u0131\u015f gibi de\u011ferlendirilir.\u201d<\/span><\/p>\n

 <\/p>\n

(e)\u00a0<\/span><\/strong>16\u00a0nc\u0131\u00a0paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 16A paragraf\u0131 eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c16A. Ana ortakl\u0131k olan bir yat\u0131r\u0131m i\u015fletmesi (16\u00a0nc\u0131\u00a0paragraf kapsam\u0131na giren ana ortakl\u0131k hari\u00e7 olmak \u00fczere), 8A paragraf\u0131 uyar\u0131nca finansal tablolar\u0131 olarak yaln\u0131zca bireysel finansal tablolar haz\u0131rlamas\u0131 durumunda, bu hususu a\u00e7\u0131klar. Yat\u0131r\u0131m i\u015fletmesi ayr\u0131ca TFRS 12 Di\u011fer \u0130\u015fletmelerdeki Paylara \u0130li\u015fkin A\u00e7\u0131klamalar Standard\u0131 uyar\u0131nca yat\u0131r\u0131m i\u015fletmelerine ili\u015fkin gerekli olan a\u00e7\u0131klamalar\u0131 sunar.\u201d<\/span><\/p>\n

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(f)\u00a0<\/span><\/strong>17\u00a0nci\u00a0paragraf\u0131n\u0131n birinci c\u00fcmlesinde ge\u00e7en \u201c16\u00a0nc\u0131\u00a0Paragrafta\u201d ibaresi \u201c16-16A paragraflar\u0131nda\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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(g)\u00a0<\/span><\/strong>18 inci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 18A-18I paragraflar\u0131 eklenmi\u015ftir.<\/span><\/p>\n

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\u201c18A. Yat\u0131r\u0131m \u0130\u015fletmeleri (TFRS 10, TFRS 12 ve TMS 27\u2019ye ili\u015fkin de\u011fi\u015fiklikler) de\u011fi\u015fikli\u011fiyle 5, 6, 17 ve 18 inci paragraflar de\u011fi\u015ftirilmi\u015f ve 8A, 11A-11B, 16A ve 18B-18I paragraflar\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r ve Yat\u0131r\u0131m \u0130\u015fletmeleri\u2019ne ili\u015fkin t\u00fcm de\u011fi\u015fiklikler birlikte uygulan\u0131r.<\/span><\/p>\n

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18B. Yat\u0131r\u0131m \u0130\u015fletmeleri de\u011fi\u015fikli\u011finin ilk uyguland\u0131\u011f\u0131 tarihte (bu\u00a0TFRS\u2019nin\u00a0ama\u00e7lar\u0131 bak\u0131m\u0131ndan s\u00f6z konusu de\u011fi\u015fikliklerin ilk kez uyguland\u0131\u011f\u0131 y\u0131ll\u0131k raporlama d\u00f6neminin ba\u015f\u0131), ana ortakl\u0131\u011f\u0131n yat\u0131r\u0131m i\u015fletmesi oldu\u011funa karar vermesi durumunda, ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131 i\u00e7in 18C-18I paragraflar\u0131n\u0131 uygular.<\/span><\/p>\n

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18C. Ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 \u00f6nceden maliyet de\u011feriyle \u00f6l\u00e7en yat\u0131r\u0131m i\u015fletmesi, bunun yerine s\u00f6z konusu yat\u0131r\u0131m\u0131n\u0131 bu TFRS h\u00fck\u00fcmleri daha evvelden de y\u00fcr\u00fcrl\u00fckteymi\u015f gibi ilk uygulama tarihinde ger\u00e7e\u011fe uygun de\u011fer fark\u0131n\u0131 k\u00e2r veya zarara yans\u0131tarak \u00f6l\u00e7er. Yat\u0131r\u0131m i\u015fletmesi, ilk uygulama tarihinin hemen \u00f6ncesindeki hesap d\u00f6nemini geriye d\u00f6n\u00fck olarak d\u00fczeltir ve<\/span><\/p>\n

(a) Yat\u0131r\u0131m\u0131n \u00f6nceki defter de\u011feri ile<\/span><\/p>\n

(b) Yat\u0131r\u0131mc\u0131n\u0131n ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n\u0131n ger\u00e7e\u011fe uygun de\u011feri<\/span><\/p>\n

aras\u0131ndaki\u00a0fark tutar\u0131 kadar hemen \u00f6nceki hesap d\u00f6neminin ba\u015f\u0131ndaki da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar\u0131 d\u00fczeltir.<\/span><\/p>\n

18D. \u0130lk uygulama tarihinde, ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011fer fark\u0131n\u0131 di\u011fer kapsaml\u0131 gelire yans\u0131tarak \u00f6l\u00e7en yat\u0131r\u0131m i\u015fletmesi, s\u00f6z konusu yat\u0131r\u0131m\u0131n\u0131 ger\u00e7e\u011fe uygun de\u011feri \u00fczerinden \u00f6l\u00e7meye devam eder. Daha \u00f6nce di\u011fer kapsaml\u0131 gelirde muhasebele\u015ftirilen ger\u00e7e\u011fe uygun de\u011fer d\u00fczeltmelerinin birikimli tutar\u0131 ilk uygulama tarihinin hemen \u00f6ncesindeki hesap d\u00f6neminin ba\u015f\u0131ndaki da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlara aktar\u0131l\u0131r.<\/span><\/p>\n

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18E. \u0130lk uygulama tarihinde, \u00f6nceden 10 uncu paragrafta izin verildi\u011fi \u00fczere TFRS 9\u2019a g\u00f6re ger\u00e7e\u011fe uygun de\u011fer fark\u0131n\u0131 k\u00e2r veya zarara yans\u0131tarak \u00f6l\u00e7meyi tercih etti\u011fi ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki pay\u0131na ili\u015fkin olarak yat\u0131r\u0131m i\u015fletmesi \u00f6nceki muhasebele\u015ftirmelerinde herhangi bir d\u00fczeltme yapmaz.<\/span><\/p>\n

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18F. TFRS 13 Ger\u00e7e\u011fe Uygun De\u011fer \u00d6l\u00e7\u00fcm\u00fc Standard\u0131n\u0131n uyguland\u0131\u011f\u0131 tarihten \u00f6nce, yat\u0131r\u0131mc\u0131lara veya y\u00f6netime daha evvel raporlanan ger\u00e7e\u011fe uygun de\u011fer tutarlar\u0131n\u0131n de\u011ferleme tarihinde yat\u0131r\u0131m\u0131n kar\u015f\u0131l\u0131kl\u0131 pazarl\u0131k ortam\u0131nda bilgili ve istekli taraflar aras\u0131nda el de\u011fi\u015ftirilebildi\u011fi tutarlar\u0131 yans\u0131tmas\u0131 durumunda, yat\u0131r\u0131m i\u015fletmesi bu tutarlar\u0131 kullan\u0131r.<\/span><\/p>\n

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18G. Ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n 18C-18F paragraflar\u0131na g\u00f6re \u00f6l\u00e7\u00fcm\u00fcn\u00fcn uygulanabilir olmad\u0131\u011f\u0131 durumda (TMS 8 Muhasebe Politikalar\u0131, Muhasebe Tahminlerinde De\u011fi\u015fiklikler ve Hatalar Standard\u0131nda tan\u0131mland\u0131\u011f\u0131 \u00fczere), yat\u0131r\u0131mc\u0131 i\u015fletme bu TFRS h\u00fck\u00fcmlerini, 18C-18F paragraflar\u0131n\u0131n uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu en erken d\u00f6nemin ba\u015f\u0131nda uygular. S\u00f6z konusu en erken d\u00f6nem cari d\u00f6nem de olabilir. Yat\u0131r\u0131mc\u0131, bu paragraf\u0131n uygulanabilir oldu\u011fu en erken d\u00f6nemin ba\u015f\u0131 cari d\u00f6nem olmad\u0131\u011f\u0131 s\u00fcrece, ilk uygulama tarihinden hemen \u00f6nceki hesap d\u00f6nemini geriye d\u00f6n\u00fck olarak d\u00fczeltir. Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n ger\u00e7e\u011fe uygun de\u011fer \u00fczerinden \u00f6l\u00e7\u00fcm\u00fcn\u00fcn yat\u0131r\u0131m i\u015fletmesi a\u00e7\u0131s\u0131ndan uygulanabilir oldu\u011fu tarihin hemen \u00f6nceki hesap d\u00f6neminin ba\u015f\u0131ndan \u00f6nce olmas\u0131 durumunda, yat\u0131r\u0131mc\u0131;<\/span><\/p>\n

(a) Yat\u0131r\u0131m\u0131n \u00f6nceki defter de\u011feri ile<\/span><\/p>\n

(b) Yat\u0131r\u0131mc\u0131n\u0131n ba\u011fl\u0131 ortakl\u0131ktaki yat\u0131r\u0131m\u0131n\u0131n ger\u00e7e\u011fe uygun de\u011feri<\/span><\/p>\n

aras\u0131ndaki\u00a0farkla ilgili olarak hemen \u00f6nceki hesap d\u00f6neminin ba\u015f\u0131ndaki\u00a0\u00f6zkayna\u011f\u0131n\u0131\u00a0d\u00fczeltir.<\/span><\/p>\n

Bu paragraf\u0131n uygulanabilir oldu\u011fu en erken d\u00f6nemin ba\u015f\u0131n\u0131n cari d\u00f6nem olmas\u0131 durumunda,\u00a0\u00f6zkayna\u011fa\u00a0ili\u015fkin bu d\u00fczeltme cari d\u00f6nemin ba\u015f\u0131nda yap\u0131l\u0131r.<\/span><\/p>\n

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18H. Bu\u00a0TFRS\u2019nin\u00a0ilk kez uyguland\u0131\u011f\u0131 tarihten \u00f6nce, yat\u0131r\u0131m i\u015fletmesinin bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131ndaki yat\u0131r\u0131m\u0131n\u0131 elden \u00e7\u0131karmas\u0131 veya yat\u0131r\u0131m\u0131n\u0131n kontrol\u00fcn\u00fc kaybetmesi durumunda, bu ba\u011fl\u0131 ortakl\u0131\u011f\u0131na ili\u015fkin olarak daha evvelden yapt\u0131\u011f\u0131 muhasebele\u015ftirmelerde d\u00fczeltme yapmas\u0131 gerekli de\u011fildir.<\/span><\/p>\n

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18I. 18C\u201318G paragraflar\u0131ndaki ilk uygulama tarihinden hemen \u00f6nceki hesap d\u00f6nemine (\u201chemen \u00f6nceki hesap d\u00f6nemi\u201d) yap\u0131lan at\u0131flarla ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n, i\u015fletme zorunlu olmamakla birlikte, daha \u00f6nceki d\u00f6nemler i\u00e7in de d\u00fczeltilmi\u015f kar\u015f\u0131la\u015ft\u0131rmal\u0131 bilgi sunabilir. \u0130\u015fletmenin daha \u00f6nceki herhangi bir d\u00f6nem i\u00e7in d\u00fczeltilmi\u015f kar\u015f\u0131la\u015ft\u0131rmal\u0131 bilgi sunmas\u0131 durumunda, 18C\u201318G paragraflar\u0131nda \u201chemen \u00f6nceki hesap\u00a0d\u00f6nemi\u201dne\u00a0yap\u0131lan t\u00fcm at\u0131flar, \u201csunulan en erken d\u00fczeltilmi\u015f kar\u015f\u0131la\u015ft\u0131rmal\u0131 d\u00f6nem\u201d olarak dikkate al\u0131n\u0131r. Bir i\u015fletmenin \u00f6nceki herhangi bir d\u00f6neme ili\u015fkin olarak d\u00fczeltilmemi\u015f kar\u015f\u0131la\u015ft\u0131rmal\u0131 bilgi sunmas\u0131 durumunda, i\u015fletme d\u00fczeltilmemi\u015f bilgiyi a\u00e7\u0131k\u00e7a tan\u0131mlayarak bu bilginin farkl\u0131 bir esasa g\u00f6re haz\u0131rland\u0131\u011f\u0131n\u0131 belirtir ve bu esas\u0131 a\u00e7\u0131klar.\u201d<\/span><\/p>\n

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MADDE 13 \u2013<\/span><\/strong>\u00a0Bu Tebli\u011f,\u00a031\/12\/2013\u00a0tarihinden sonra ba\u015flayan y\u0131ll\u0131k raporlama d\u00f6nemlerinde ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer. \u0130steyen i\u015fletmeler bu Tebli\u011fi\u00a01\/1\/2014\u00a0tarihinden \u00f6nce ba\u015flayan hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulayabilir. Bu durumda, an\u0131lan husus dipnotlarda a\u00e7\u0131klan\u0131r.<\/span><\/p>\n

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MADDE 14 \u2013<\/span><\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/span><\/p>\n

1\u00a0TFRS 10 Konsolide Finansal Tablolar Standard\u0131n\u0131n C7 paragraf\u0131nda; \u201c\u0130\u015fletmelerin bu\u00a0TFRS\u2019yi\u00a0uygulamalar\u0131, ancak hen\u00fcz TFRS 9\u2019u uygulamamalar\u0131 durumunda, bu Standartta yer alan ve TFRS 9\u2019a yap\u0131lan g\u00f6ndermeler, TMS 39 Finansal Ara\u00e7lar: Muhasebele\u015ftirme ve\u00a0\u00d6l\u00e7me\u2019de\u00a0yap\u0131lan bir g\u00f6nderme olarak anla\u015f\u0131lmal\u0131d\u0131r.\u201d ifadesi yer almaktad\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Konsolide Finansal Tablolara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 10) Hakk\u0131nda…  <\/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-6738","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6738","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=6738"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6738\/revisions"}],"predecessor-version":[{"id":6739,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6738\/revisions\/6739"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}