{"id":6835,"date":"2014-03-29T07:15:24","date_gmt":"2014-03-29T07:15:24","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6835"},"modified":"2014-03-29T07:15:24","modified_gmt":"2014-03-29T07:15:24","slug":"yatirimcilarin-tazmini-ile-tedrici-tasfiye-usul-ve-esaslari-hakkinda-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2014\/03\/yatirimcilarin-tazmini-ile-tedrici-tasfiye-usul-ve-esaslari-hakkinda-yonetmelik\/","title":{"rendered":"Yat\u0131r\u0131mc\u0131lar\u0131n Tazmini ile Tedrici Tasfiye Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmelik"},"content":{"rendered":"

\"spk\"<\/a>yat\u0131r\u0131mc\u0131lar\u0131n tazmini ile 86 nc\u0131\u00a0maddesinde d\u00fczenlenen tedrici tasfiye i\u015flemlerine ili\u015fkin usul ve esaslar\u0131\u00a0belirlemektir.<\/span><\/p>\n

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29 Mart 2014 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28956<\/span><\/p>\n

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Sermaye Piyasas\u0131\u00a0Kurulundan:<\/span><\/p>\n

YATIRIMCILARIN TAZM\u0130N\u0130\u00a0\u0130LE TEDR\u0130C\u0130\u00a0TASF\u0130YE USUL VE ESASLARI HAKKINDA Y\u00d6NETMEL\u0130K<\/b><\/span><\/p>\n

B\u0130R\u0130NC\u0130\u00a0B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/b><\/span><\/p>\n

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

MADDE 1\u00a0\u2013<\/span><\/strong>\u00a0(1) Bu Y\u00f6netmeli\u011fin amac\u0131, 6\/12\/2012 tarihli ve 6362 say\u0131l\u0131\u00a0Sermaye Piyasas\u0131\u00a0Kanununun 82, 84 ve 85 inci maddelerinde d\u00fczenlenen yat\u0131r\u0131mc\u0131lar\u0131n tazmini ile 86 nc\u0131\u00a0maddesinde d\u00fczenlenen tedrici tasfiye i\u015flemlerine ili\u015fkin usul ve esaslar\u0131\u00a0belirlemektir.<\/span><\/p>\n

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

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MADDE 2\u00a0\u2013<\/span><\/strong>\u00a0(1) Bu Y\u00f6netmelik, yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n yat\u0131r\u0131mc\u0131lar\u0131n\u0131n tazmini ile tedrici tasfiye i\u015flemlerine ili\u015fkin usul ve esaslar\u0131\u00a0kapsar.<\/span><\/p>\n

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

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MADDE 3\u00a0\u2013<\/span><\/strong>\u00a0(1) Bu Y\u00f6netmelik, 6\/12\/2012 tarihli ve 6362 say\u0131l\u0131\u00a0Sermaye Piyasas\u0131\u00a0Kanununun 85 ve 86 nc\u0131maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Tan\u0131mlar ve k\u0131saltmalar<\/span><\/strong><\/p>\n

MADDE 4\u00a0\u2013<\/span><\/strong>\u00a0(1) Bu Y\u00f6netmeli\u011fin uygulamas\u0131nda;<\/span><\/p>\n

a) B\u0130A\u015e: Borsa\u00a0\u0130stanbul Anonim\u00a0\u015eirketini,<\/span><\/p>\n

b) Birlik: T\u00fcrkiye Sermaye Piyasalar\u0131\u00a0Birli\u011fini,<\/span><\/p>\n

c) Kanun: 6362 say\u0131l\u0131\u00a0Sermaye Piyasas\u0131\u00a0Kanununu,<\/span><\/p>\n

\u00e7) KAP: Kamuyu Ayd\u0131nlatma Platformunu,<\/span><\/p>\n

d) Kurul: Sermaye Piyasas\u0131\u00a0Kurulunu,<\/span><\/p>\n

e) MKK: Merkezi Kay\u0131t Kurulu\u015fu Anonim\u00a0\u015eirketini,<\/span><\/p>\n

f) Takasbank:\u00a0\u0130stanbul Takas ve Saklama Bankas\u0131\u00a0Anonim\u00a0\u015eirketini,<\/span><\/p>\n

g) Yat\u0131r\u0131m kurulu\u015fu : Kanunun 3\u00a0\u00fcnc\u00fc\u00a0maddesinde tan\u0131mlanan yat\u0131r\u0131m kurulu\u015funu,<\/span><\/p>\n

\u011f) YTM: Yat\u0131r\u0131mc\u0131\u00a0Tazmin Merkezini<\/span><\/p>\n

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

\u0130K\u0130NC\u0130\u00a0B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Yat\u0131r\u0131mc\u0131lar\u0131n Tazmini<\/b><\/span><\/p>\n

Tazmin karar\u0131\u00a0ve ilan\u0131 <\/span><\/strong><\/p>\n

MADDE 5\u00a0\u2013<\/span><\/strong>\u00a0(1) Kurul, yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n yat\u0131r\u0131m hizmet ve faaliyeti veya yan hizmetlerden kaynaklanan nakit\u00f6deme veya sermaye piyasas\u0131\u00a0arac\u0131\u00a0teslim y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getiremedi\u011finin veya k\u0131sa s\u00fcrede yerine getiremeyece\u011finin tespit edilmesi halinde yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131\u00a0al\u0131r. Bu karar, s\u00f6z konusu durumun tespitinden itibaren\u00fc\u00e7\u00a0ay i\u00e7inde al\u0131n\u0131r.<\/span><\/p>\n

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(2) Kurulca bankalar hakk\u0131nda birinci f\u0131kra uyar\u0131nca tazmin karar\u0131\u00a0verilebilmesi i\u00e7in Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumunun g\u00f6r\u00fc\u015f\u00fc\u00a0al\u0131n\u0131r.<\/span><\/p>\n

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(3) Yat\u0131r\u0131m kurulu\u015flar\u0131\u00a0hakk\u0131nda verilen yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131, bu kararlar\u0131n al\u0131nd\u0131\u011f\u0131\u00a0g\u00fcn Kurul taraf\u0131ndan yat\u0131r\u0131m kurulu\u015funa, YTM\u2019ye, MKK\u2019ya, B\u0130A\u015e\u2019a, Takasbank\u2019a, Birli\u011fe ve veri depolama kurulu\u015funa; gerekli g\u00f6r\u00fclen durumlarda ise Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumuna, T\u00fcrkiye Bankalar Birli\u011fine ve T\u00fcrkiye Kat\u0131l\u0131m Bankalar\u0131Birli\u011fine bildirilir.<\/span><\/p>\n

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(4) Yat\u0131r\u0131mc\u0131lar\u0131n haklar\u0131n\u0131\u00a0g\u00f6sterir belgelerle birlikte YTM\u2019ye ba\u015fvurmalar\u0131n\u0131\u00a0teminen, tazmin kararlar\u0131n\u0131n 32 nci madde\u00a0\u00e7er\u00e7evesinde ilan edilmesine y\u00f6nelik i\u015flemler YTM taraf\u0131ndan\u00a0\u00fc\u00e7\u00a0i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde ger\u00e7ekle\u015ftirilir. Yat\u0131r\u0131mc\u0131lar\u0131n YTM\u2019ye ba\u015fvuru s\u00fcresi, tazmin s\u00fcreci ve esaslar\u0131\u00a0ilanda belirtilir.<\/span><\/p>\n

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(5) Kurul taraf\u0131ndan yat\u0131r\u0131mc\u0131lar\u0131n tazmin karar\u0131\u00a0ile birlikte yat\u0131r\u0131m kurulu\u015funun malvarl\u0131\u011f\u0131\u00a0hakk\u0131nda Kanunun 83 \u00fcnc\u00fc\u00a0maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0veya 97 nci maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0kapsam\u0131nda tedbir uygulanmas\u0131\u00a0halinde, ilanda bu hususa da yer verilir.<\/span><\/p>\n

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YTM\u2019nin tasarruf yetkisi<\/span><\/strong><\/p>\n

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MADDE 6\u00a0\u2013\u00a0<\/span><\/strong>(1) YTM taraf\u0131ndan gerekli g\u00f6r\u00fclmesi h\u00e2linde, Kurulca hakk\u0131nda yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131\u00a0verilen kurulu\u015fun\u00a0\u00f6demelerinin durmas\u0131na ve t\u00fcm mal varl\u0131\u011f\u0131\u00a0\u00fczerinde sadece YTM taraf\u0131ndan tasarruf edilebilmesine karar verilebilir.<\/span><\/p>\n

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(2) Kurul taraf\u0131ndan birinci f\u0131krada belirtilen karar\u0131n al\u0131nmas\u0131\u00a0durumunda, ilgili yat\u0131r\u0131m kurulu\u015funun t\u00fcm malvarl\u0131\u011f\u0131 \u00fczerinde sadece YTM taraf\u0131ndan tasarruf edilebilir. Yat\u0131r\u0131m kurulu\u015funa yap\u0131lacak t\u00fcm\u00a0\u00f6demeler sadece YTM\u2019ye yap\u0131l\u0131r. Yat\u0131r\u0131mc\u0131lar taraf\u0131ndan MKK nezdindeki hesaplar\u0131\u00a0\u00fczerinde tesis edilmi\u015f\u00a0olan blokajlar, YTM\u2019nin talebi\u00a0\u00fczerine MKK taraf\u0131ndan kald\u0131r\u0131l\u0131r.<\/span><\/p>\n

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(3) Bu maddede yer alan h\u00fck\u00fcmler bankalar a\u00e7\u0131s\u0131ndan, sermaye piyasas\u0131\u00a0faaliyetlerinden kaynaklanan nakit \u00f6deme ve sermaye piyasas\u0131\u00a0arac\u0131\u00a0teslim y\u00fck\u00fcml\u00fcl\u00fckleri a\u00e7\u0131s\u0131ndan uygulan\u0131r.<\/span><\/p>\n

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Bilgi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc <\/span><\/strong><\/p>\n

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MADDE 7\u00a0\u2013<\/span><\/strong>\u00a0(1) Yat\u0131r\u0131m kurulu\u015funa ili\u015fkin tazmin karar\u0131n\u0131n al\u0131nd\u0131\u011f\u0131\u00a0tarihteki y\u00f6netim kurulu\u00a0\u00fcyeleri veya y\u00f6neticileri, tazmin karar\u0131n\u0131n ilan\u0131\u00a0tarihinden itibaren yedi g\u00fcn i\u00e7inde, yat\u0131r\u0131m kurulu\u015funun mevcut t\u00fcm aktif ve pasifini, taahh\u00fctlerini, bilan\u00e7o d\u0131\u015f\u0131\u00a0y\u00fck\u00fcml\u00fcl\u00fcklerini, taraf oldu\u011fu s\u00f6zle\u015fmeleri ve hukuki ihtilaflar\u0131, kay\u0131tlar\u0131nda olsun veya olmas\u0131n her t\u00fcrden bilgi dahil olmak\u00a0\u00fczere, yat\u0131r\u0131m kurulu\u015funun mevcut durumunu g\u00f6steren eksiksiz bir raporu YTM\u2019ye vermekle y\u00fck\u00fcml\u00fcd\u00fcr. YTM gerekli hallerde Kurul onay\u0131yla rapor verme s\u00fcresini uzatabilir.<\/span><\/p>\n

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(2) Tazmin karar\u0131\u00a0verildikten sonra, yat\u0131r\u0131m kurulu\u015funun y\u00f6netici ve personeli, YTM\u2019nin yat\u0131r\u0131mc\u0131lara\u00a0\u00f6deme yapabilmesi i\u00e7in, merkez ve merkez d\u0131\u015f\u0131\u00a0\u00f6rg\u00fctlerinde bulunan ve YTM taraf\u0131ndan talep edilen elektronik ortamda tutulanlar d\u00e2hil her t\u00fcrl\u00fc\u00a0bilgi ve belgeyi ibraz etmek ve YTM\u2019ce verilen g\u00f6revleri yerine getirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>\n

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(3) Bu maddede belirtilen y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi durumunda, YTM taraf\u0131ndan Kurula bildirim yap\u0131l\u0131r ve ilgililer hakk\u0131nda Kurulca Kanunun 111 inci maddesi h\u00fck\u00fcmleri uygulanabilir.<\/span><\/p>\n

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Tazmin ba\u015fvurusu<\/span><\/strong><\/p>\n

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MADDE 8\u00a0\u2013\u00a0<\/span><\/strong>(1) Yat\u0131r\u0131mc\u0131lar ba\u015fvurular\u0131n\u0131\u00a0ilanda belirtilen s\u00fcre i\u00e7erisinde YTM\u2019ye, hak sahipli\u011finin ispat\u0131na ili\u015fkin belgelerle birlikte, yaz\u0131l\u0131\u00a0olarak yaparlar. Tazmin talebinde bulunma hakk\u0131, tazmin karar\u0131n\u0131n ilan\u0131ndan itibaren bir y\u0131l sonra zamana\u015f\u0131m\u0131na u\u011frar.<\/span><\/p>\n

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Hak sahiplerinin ve alacak tutarlar\u0131n\u0131n tespiti<\/span><\/strong><\/p>\n

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MADDE 9\u00a0\u2013<\/span><\/strong>\u00a0(1) YTM, yat\u0131r\u0131m kurulu\u015funun tazmin kapsam\u0131nda yer alan ger\u00e7ek hak sahiplerini, alacak ve bor\u00e7tutarlar\u0131n\u0131; Kurul, MKK, Takasbank, yat\u0131r\u0131m kurulu\u015fu, veri depolama kurulu\u015fu, merkezi saklama kurulu\u015fu kay\u0131tlar\u0131\u00a0ile alacakl\u0131lar\u0131n ba\u015fvurular\u0131nda sunulan belgeler ve YTM taraf\u0131ndan g\u00fcvenilir bulunan di\u011fer bilgi ve belgelere dayanarak tespit eder.<\/span><\/p>\n

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(2) Tazmin karar\u0131\u00a0tarihi itibar\u0131yla yat\u0131r\u0131mc\u0131\u00a0hesab\u0131nda g\u00f6r\u00fclmemekle birlikte, hak sahibi oldu\u011fu kesinle\u015fmi\u015fmahkeme karar\u0131yla tespit edilen veya YTM taraf\u0131ndan yat\u0131r\u0131mc\u0131ya ait oldu\u011funa karar verilen nakit ve sermaye piyasas\u0131ara\u00e7lar\u0131\u00a0da birinci f\u0131kra uyar\u0131nca yap\u0131lacak tespitte dikkate al\u0131n\u0131r.<\/span><\/p>\n

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Alacakl\u0131lar cetveli<\/span><\/strong><\/p>\n

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MADDE 10\u00a0\u2013<\/span><\/strong>\u00a0(1) Yap\u0131lacak nakit\u00a0\u00f6demelere ve sermaye piyasas\u0131\u00a0arac\u0131\u00a0teslimlerine esas olmak\u00a0\u00fczere; yat\u0131r\u0131m kurulu\u015funun sermaye piyasas\u0131\u00a0faaliyetlerinden kaynaklanan nakit\u00a0\u00f6deme ve sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131\u00a0teslim y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemesi nedeniyle alacakl\u0131\u00a0olanlar ve alacak miktarlar\u0131\u00a0ile bor\u00e7lular ve bor\u00e7\u00a0miktarlar\u0131n\u0131g\u00f6steren alacakl\u0131lar cetveli tazmin karar\u0131ndan itibaren en ge\u00e7\u00a0\u00fc\u00e7\u00a0ay i\u00e7erisinde haz\u0131rlan\u0131r. Bu s\u00fcre, gerekti\u011finde YTM\u00f6nerisi ve Kurulun onay\u0131\u00a0ile uzat\u0131labilir.<\/span><\/p>\n

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(2) Alacakl\u0131lar cetvelinin veya i\u00e7erdi\u011fi bilgilerin temin edilebilece\u011fi yerlere, itiraz s\u00fcresine ve usullerine, saklama hesaplar\u0131ndaki sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131\u00a0ile tazmin kapsam\u0131nda YTM taraf\u0131ndan yap\u0131lacak olan\u00a0\u00f6demelerin esaslar\u0131na ve ba\u015flang\u0131\u00e7\u00a0tarihlerine ve bor\u00e7lu yat\u0131r\u0131mc\u0131lar\u0131n bu bor\u00e7lar\u0131n\u0131\u00a0\u00f6deme esaslar\u0131na ili\u015fkin bilgiler YTM taraf\u0131ndan 32 nci madde\u00a0\u00e7er\u00e7evesinde ilan edilir.\u00a0\u0130lgililer taraf\u0131ndan alacakl\u0131lar cetveline kendi alacaklar\u0131\u00a0i\u00e7in ilan tarihinden itibaren otuz g\u00fcn i\u00e7inde YTM\u2019ye itiraz edilebilir. Posta yolu ile yap\u0131lan itirazlarda postaya verili\u015f\u00a0tarihi esas al\u0131n\u0131r.<\/span><\/p>\n

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(3) Alacakl\u0131lar cetvelinde yer almayan alacaklar i\u00e7in yap\u0131lan ba\u015fvurular, tazmin karar\u0131n\u0131n ilan\u0131ndan itibaren bir y\u0131ll\u0131k zamana\u015f\u0131m\u0131\u00a0s\u00fcresi i\u00e7inde dikkate al\u0131n\u0131r. Ge\u00e7\u00a0kalmadan kaynaklanan masraflar alacakl\u0131ya aittir. Alacakl\u0131lar\u0131n bu masraflar\u0131pe\u015fin olarak\u00a0\u00f6demeleri talep edilebilir. YTM\u2019nin ba\u015fvurular\u0131\u00a0kabul etmesi durumunda alacakl\u0131lar cetveline ek cetvel d\u00fczenlenir ve YTM ek cetveli 32 nci madde\u00a0\u00e7er\u00e7evesinde ilan eder. An\u0131lan bir y\u0131ll\u0131k s\u00fcre ge\u00e7tikten sonra yap\u0131lan ba\u015fvurular kabul edilmez.<\/span><\/p>\n

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Saklama hesaplar\u0131ndaki sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131 <\/span><\/strong><\/p>\n

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MADDE 11\u00a0\u2013<\/span><\/strong>\u00a0(1) Yat\u0131r\u0131mc\u0131lar ad\u0131na saklanan sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131\u00a0hak sahiplerine\u00a0\u00f6ncelikli olarak da\u011f\u0131t\u0131l\u0131r. Da\u011f\u0131t\u0131ma konu olan sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131, bulunduklar\u0131\u00a0her bir hesap baz\u0131nda ve\u00a0\u00f6zellikle yerine getirilmemi\u015f\u00a0takas y\u00fck\u00fcml\u00fcl\u00fckleri i\u00e7in mahsup edilir. Bu ama\u00e7la yat\u0131r\u0131mc\u0131\u00a0hesab\u0131nda bulunan sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131, m\u00fcnferit hesaplar itibar\u0131yla kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r.<\/span><\/p>\n

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(2) 10 uncu maddenin ikinci f\u0131kras\u0131\u00a0uyar\u0131nca yap\u0131lan ilanda belirtilen s\u00fcrede borcunu\u00a0\u00f6demeyen yat\u0131r\u0131mc\u0131lara ait sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131, yat\u0131r\u0131m kurulu\u015funun bu ara\u00e7lar\u00a0\u00fczerinde genel h\u00fck\u00fcmlere g\u00f6re hapis hakk\u0131\u00a0kullanma ihtimali nedeniyle tazmin s\u00fcrecinin kapat\u0131lmas\u0131na b\u0131rak\u0131l\u0131r ve yap\u0131lacak i\u015flem kapatma karar\u0131nda belirtilir.<\/span><\/p>\n

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(3) Bu da\u011f\u0131t\u0131m s\u0131ras\u0131nda yat\u0131r\u0131m kurulu\u015funun operasyonel maddi hata ve eksiklikleri nedeniyle, yat\u0131r\u0131mc\u0131hesaplar\u0131nda ortaya\u00a0\u00e7\u0131kan hatalar d\u00fczeltilir.<\/span><\/p>\n

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\u0130htilafl\u0131\u00a0alacaklar<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 12\u00a0\u2013\u00a0<\/span><\/strong>(1) Yap\u0131lacak\u00a0\u00f6demelerde, ihtilaf konusu alacaklara ili\u015fkin olarak sadece kesinle\u015fmi\u015f\u00a0yarg\u0131kararlar\u0131\u00a0dikkate al\u0131n\u0131r.\u00a0\u015eu kadar ki, alacakl\u0131lar cetveline itiraz eden yat\u0131r\u0131mc\u0131lar\u0131n itirazlar\u0131n\u0131n uygun g\u00f6r\u00fclmemesi halinde, itiraza konu olup yat\u0131r\u0131mc\u0131n\u0131n saklama hesaplar\u0131nda bulunan sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131, alacakl\u0131lar cetvelinin ilan\u0131n\u0131\u00a0takip eden d\u00f6rd\u00fcnc\u00fc\u00a0ay\u0131n sonuna kadar ayn\u0131\u00a0hesapta bloke tutulur.\u00a0\u0130tiraza konu olmayan alacaklar yat\u0131r\u0131mc\u0131ya\u00a0\u00f6denir. Bu s\u00fcre i\u00e7inde bloke sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131na ili\u015fkin yarg\u0131\u00a0yoluna ba\u015fvuruldu\u011fu y\u00f6n\u00fcnde yat\u0131r\u0131mc\u0131lar taraf\u0131ndan YTM\u2019ye bir bilgi ula\u015ft\u0131r\u0131lmad\u0131\u011f\u0131\u00a0takdirde, bloke edilen sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131\u00a0yat\u0131r\u0131m kurulu\u015funun malvarl\u0131\u011f\u0131na d\u00e2hil edilir. Yarg\u0131ya ba\u015fvuruldu\u011fu y\u00f6n\u00fcnde YTM\u2019ye bilgi ula\u015fmas\u0131\u00a0halinde blokaj yarg\u0131\u00a0karar\u0131n\u0131n kesinle\u015fmesine kadar kald\u0131r\u0131lmaz.<\/span><\/p>\n

 <\/p>\n

(2) Haciz ve\/veya tedbir uygulanm\u0131\u015f\u00a0yat\u0131r\u0131mc\u0131\u00a0hesaplar\u0131na ili\u015fkin\u00a0\u00f6demeler tedbirin veya haczin kald\u0131r\u0131lmas\u0131na kadar;\u00a0\u00fczerinde rehin tesis edilmi\u015f\u00a0hesaplara ili\u015fkin\u00a0\u00f6demeler ise rehin hakk\u0131\u00a0son bulana kadar yerine getirilmez.<\/span><\/p>\n

 <\/p>\n

(3) B\u0130A\u015e, Birlik veya tahkim otoritesi nezdinde uyu\u015fmazl\u0131k ba\u015fvurusu bulunan yat\u0131r\u0131mc\u0131lara, uyu\u015fmazl\u0131k konusu alacak i\u00e7in\u00a0\u00f6deme yap\u0131lmas\u0131nda uyu\u015fmazl\u0131k sonucunun kesinle\u015fmesi beklenir.<\/span><\/p>\n

 <\/p>\n

(4) Yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n B\u0130A\u015e\u2019ta ger\u00e7ekle\u015ftirdi\u011fi i\u015flemler nedeniyle ortaya\u00a0\u00e7\u0131kan yat\u0131r\u0131mc\u0131\u00a0alacaklar\u0131, bu yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n ilgili borsalarda teminatlar\u0131n\u0131n bulunmas\u0131\u00a0durumunda,\u00a0\u00f6ncelikle s\u00f6z konusu teminatlardan kar\u015f\u0131lan\u0131r.<\/span><\/p>\n

 <\/p>\n

Tazmin tutar\u0131n\u0131n hesaplanmas\u0131 <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 13\u00a0\u2013\u00a0<\/span><\/strong>(1) Yat\u0131r\u0131mc\u0131lar\u0131n tazmin talepleri, yat\u0131r\u0131m kurulu\u015funca kar\u015f\u0131lanmayan nakit\u00a0\u00f6deme ve sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131n\u0131n teslim y\u00fck\u00fcml\u00fcl\u00fckleri\u00a0\u00fczerinden hesaplan\u0131r. Tazmin tutar\u0131, kanuni ve akdi\u00a0\u015fartlar uyar\u0131nca yat\u0131r\u0131m kurulu\u015funun mahsup ve benzeri talepleri de dikkate al\u0131narak belirlenir.<\/span><\/p>\n

 <\/p>\n

(2) Tazmin edilecek sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131n\u0131n de\u011ferinin hesaplanmas\u0131nda, Kurulun yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n sermaye yeterlili\u011fine ili\u015fkin d\u00fczenlemelerinde yer verilen de\u011ferleme esaslar\u0131\u00a0uygulan\u0131r. S\u00f6z konusu hesaplama, tazmin karar tarihi itibar\u0131yla yap\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

(3) Bu madde uyar\u0131nca aynen teslimi yap\u0131lacak sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131na ili\u015fkin tazmin karar\u0131ndan sonra da\u011f\u0131t\u0131m tarihine kadar ger\u00e7ekle\u015fen bedelsiz sermaye art\u0131r\u0131m\u0131, kupon\u00a0\u00f6demesi ve benzeri i\u015flemlerden kaynaklanan nakitler de aynen teslim edilir.<\/span><\/p>\n

 <\/p>\n

(4) Ayn\u0131\u00a0ki\u015fiye ait bor\u00e7lar tazmin kapsam\u0131ndaki alaca\u011f\u0131ndan mahsup edilir.\u00a0\u00d6denecek tazmin tutar\u0131n\u0131n hesab\u0131nda mahsuptan sonraki net alacak tutar\u0131\u00a0esas al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

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

 <\/p>\n

MADDE 14\u00a0\u2013\u00a0<\/span><\/strong>(1) Alacakl\u0131lar cetvelinin ilan tarihini takip eden\u00a0\u00fc\u00e7\u00a0ay i\u00e7inde tazmin kapsam\u0131ndaki\u00a0\u00f6demeler ger\u00e7ekle\u015ftirilir. Bu s\u00fcre zorunlu hallerde Kurulun onay\u0131\u00a0ile en fazla\u00a0\u00fc\u00e7\u00a0ay daha uzat\u0131labilir.<\/span><\/p>\n

 <\/p>\n

(2) M\u00fc\u015fterek hesaplar tek hesap kabul edilir. M\u00fc\u015fterek hesap sahiplerine yap\u0131lacak\u00a0\u00f6demelerde, bu hesaplar\u00fczerinde hak sahibi olan her bir yat\u0131r\u0131mc\u0131ya hak sahipli\u011fi oran\u0131nda; bu oran\u0131n tespit edilememesi durumunda ise her bir yat\u0131r\u0131mc\u0131ya e\u015fit oranda\u00a0\u00f6deme yap\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

(3) Tazmin karar tarihi ile yat\u0131r\u0131mc\u0131lara\u00a0\u00f6deme yap\u0131lan tarih aras\u0131nda ge\u00e7en s\u00fcreye ili\u015fkin olarak yat\u0131r\u0131mc\u0131lar\u0131n nakit alacaklar\u0131na herhangi bir faiz uygulanmaz.<\/span><\/p>\n

 <\/p>\n

Tazmin tutar\u0131 <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 15\u00a0\u2013<\/span><\/strong>\u00a0(1) Hak sahibi her bir yat\u0131r\u0131mc\u0131ya\u00a0\u00f6denecek azami tazmin tutar\u0131\u00a0103.930 TL\u2019dir. Bu tutar her y\u0131l bir\u00a0\u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanununca belirlenen yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131l\u0131r. Kurulun teklifi\u00a0\u00fczerine Bakanlar Kurulu taraf\u0131ndan, toplam tazmin tutar\u0131\u00a0be\u015f\u00a0kat\u0131na kadar art\u0131r\u0131labilir. Bu s\u0131n\u0131r, hesap say\u0131s\u0131, t\u00fcr\u00fc\u00a0ve para birimine bak\u0131lmaks\u0131z\u0131n, bir yat\u0131r\u0131mc\u0131n\u0131n ayn\u0131\u00a0kurulu\u015ftan olan taleplerinin t\u00fcm\u00fcn\u00fc\u00a0kapsar. YTM taraf\u0131ndan\u00a0\u00f6denecek azami tutar\u0131n\u00fczerinde kalan tutar\u0131n, bir yat\u0131r\u0131mc\u0131\u00a0taraf\u0131ndan ba\u015fka bir yat\u0131r\u0131mc\u0131ya\u00a0\u00f6denmesi amac\u0131yla devredilmi\u015f\u00a0olmas\u0131\u00a0halinde, devralana YTM taraf\u0131ndan\u00a0\u00f6deme yap\u0131lmaz.<\/span><\/p>\n

 <\/p>\n

(2) Yat\u0131r\u0131m kurulu\u015fundan alacakl\u0131\u00a0g\u00f6r\u00fcnen ve birlikte hareket ettikleri tespit edilenlere, toplam\u0131\u00a0yukar\u0131daki tutar\u0131a\u015fmamak kayd\u0131yla\u00a0\u00f6deme yap\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

(3) Yat\u0131r\u0131mc\u0131\u00a0hesab\u0131nda bulundu\u011fu i\u00e7in aynen da\u011f\u0131t\u0131m\u0131\u00a0yap\u0131lan nakit ve sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131\u00a0tazmin tutar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmaz.<\/span><\/p>\n

 <\/p>\n

Tazmin kapsam\u0131 <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 16\u00a0\u2013\u00a0<\/span><\/strong>(1) Tazminin kapsam\u0131n\u0131, yat\u0131r\u0131mc\u0131lara ait olan ve yat\u0131r\u0131m hizmeti ve faaliyeti veya yan hizmetler ile ba\u011flant\u0131l\u0131\u00a0olarak yat\u0131r\u0131m kurulu\u015fu taraf\u0131ndan yat\u0131r\u0131mc\u0131\u00a0ad\u0131na saklanan veya y\u00f6netilen nakit\u00a0\u00f6deme veya sermaye piyasas\u0131arac\u0131\u00a0teslim y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmemesinden kaynaklanan talepler olu\u015fturur.<\/span><\/p>\n

 <\/p>\n

(2) T\u00fcrkiye\u2019de yerle\u015fik yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n yurtd\u0131\u015f\u0131ndaki merkez d\u0131\u015f\u0131\u00a0\u00f6rg\u00fctleri nezdindeki hesap sahipleri ile yurt d\u0131\u015f\u0131nda ihra\u00e7\u00a0edilen veya\u00a0\u00e7\u0131kar\u0131lan sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131na ili\u015fkin tazminin kapsam\u0131na, yaln\u0131zca merkezi saklama veya teminat tutma i\u015flemleri MKK ve Takasbank\u2019ta ger\u00e7ekle\u015ftirilen nakit\u00a0\u00f6deme ve sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131\u00a0teslim y\u00fck\u00fcml\u00fcl\u00fckleri d\u00e2hildir. Tezgah\u00fcst\u00fc\u00a0t\u00fcrev ara\u00e7\u00a0i\u015flemleri ise, yat\u0131r\u0131m kurulu\u015flar\u0131\u00a0taraf\u0131ndan bu ara\u00e7lara ili\u015fkin YTM aidatlar\u0131n\u0131n\u00a0\u00f6denmi\u015f\u00a0olmas\u0131\u00a0halinde tazmin kapsam\u0131ndad\u0131r.<\/span><\/p>\n

 <\/p>\n

(3) Yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131\u00a0verilen kurulu\u015flar\u0131n yat\u0131r\u0131mc\u0131lar\u0131, Kanunun 84\u00a0\u00fcnc\u00fc\u00a0maddesi kapsam\u0131nda tazmin talep etme hakk\u0131na sahiptir. Yat\u0131r\u0131mc\u0131lar\u0131n, yat\u0131r\u0131m dan\u0131\u015fmanl\u0131\u011f\u0131\u00a0faaliyetlerinden veya piyasadaki fiyat hareketlerinden kaynaklanan zararlar\u0131\u00a0tazmin kapsam\u0131nda de\u011fildir.<\/span><\/p>\n

 <\/p>\n

(4) Kanunun 106 ve 107 nci maddelerinde yer alan su\u00e7lardan veya su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131\u00a0de\u011ferlerini aklama su\u00e7undan mahk\u00fbm olan yat\u0131r\u0131mc\u0131lara ait talepler, s\u00f6z konusu eylemlerle ilgili alacaklarla s\u0131n\u0131rl\u0131\u00a0olmak\u00a0\u00fczere, tazmin kapsam\u0131\u00a0d\u0131\u015f\u0131ndad\u0131r. S\u00f6z konusu su\u00e7lardan dolay\u0131\u00a0hakk\u0131nda su\u00e7\u00a0duyurusunda bulunulan ki\u015filere yap\u0131lacak\u00a0\u00f6demeler, an\u0131lan su\u00e7lara ili\u015fkin soru\u015fturman\u0131n ba\u015flamas\u0131ndan mahkeme karar\u0131n\u0131n kesinle\u015fmesine kadar durur.<\/span><\/p>\n

 <\/p>\n

(5) Bankac\u0131l\u0131k mevzuat\u0131\u00a0uyar\u0131nca mevduat veya kat\u0131l\u0131m fonu olarak kabul edilen nakit\u00a0\u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri tazmin kapsam\u0131\u00a0d\u0131\u015f\u0131ndad\u0131r.<\/span><\/p>\n

 <\/p>\n

Tazmin kapsam\u0131na girmeyen ki\u015fi ve kurumlar<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 17\u00a0\u2013<\/span><\/strong>\u00a0(1) A\u015fa\u011f\u0131da say\u0131lan ki\u015fi ve kurumlar tazmin kapsam\u0131nda de\u011fildir:<\/span><\/p>\n

 <\/p>\n

a) Yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131\u00a0verilen yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n y\u00f6netim kurulu\u00a0\u00fcyeleri, y\u00f6neticileri ve\u00a0\u015fahsen sorumlu ortaklar\u0131, y\u00fczde be\u015f\u00a0veya daha fazla paya sahip ortaklar\u0131, denetim kurulu\u00a0\u00fcyeleri veya ilgili yat\u0131r\u0131m kurulu\u015flar\u0131\u00a0ile ayn\u0131\u00a0grup i\u00e7inde yer alan di\u011fer\u00a0\u015firketlerde benzer konumda olan ki\u015filer ile bu ki\u015filerin e\u015f\u00a0ve ikinci dereceye kadar kan ve kay\u0131n h\u0131s\u0131mlar\u0131\u00a0ile bu ki\u015filer ad\u0131na hareket eden\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0ki\u015filer.<\/span><\/p>\n

 <\/p>\n

b) Yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131\u00a0verilen yat\u0131r\u0131m kurulu\u015flar\u0131\u00a0ile ayn\u0131\u00a0grupta yer alan di\u011fer\u00a0\u015firketler.<\/span><\/p>\n

 <\/p>\n

c) (a) bendinde say\u0131lan ger\u00e7ek ve t\u00fczel ki\u015filerin y\u00fczde yirmi be\u015f\u00a0veya daha fazla paya sahip oldu\u011fu\u00a0\u015firketler.<\/span><\/p>\n

 <\/p>\n

\u00e7) Yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n mali s\u0131k\u0131nt\u0131ya d\u00fc\u015fmesine neden olan veya finansal durumunun bozulmas\u0131na\u00a0\u00f6nemli etkileri olan olaylarda sorumlulu\u011fu bulunan veya bu olaylardan menfaat sa\u011flayan ki\u015filer.<\/span><\/p>\n

 <\/p>\n

Tazmin s\u00fcrecini kapatma karar\u0131 <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 18\u00a0\u2013<\/span><\/strong>\u00a0(1) Kurul, tazmin s\u00fcrecinin tamamlanmas\u0131ndan sonra, YTM\u2019nin bildirimi\u00a0\u00fczerine tazmin s\u00fcrecini kapatma karar\u0131\u00a0verir. YTM, tazmin s\u00fcrecinin sonu\u00e7lar\u0131n\u0131, yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131\u00a0al\u0131nan yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n tedrici tasfiyesinin veya iflas\u0131n\u0131n istenmesinin yararl\u0131\u00a0olup olmayaca\u011f\u0131na ili\u015fkin gerek\u00e7eli\u00a0\u00f6nerisiyle birlikte Kurula sunar. Tedrici tasfiye veya iflas karar\u0131, tazmin s\u00fcrecinin i\u015fleyi\u015fini engellemez. YTM, yat\u0131r\u0131mc\u0131lar\u0131n haklar\u0131na,\u00a0\u00f6dedi\u011fi tazmin tutar\u0131\u00a0kadar halef olur.<\/span><\/p>\n

 <\/p>\n

(2) Tazmin s\u00fcrecinin kapat\u0131ld\u0131\u011f\u0131\u00a0Kurul taraf\u0131ndan 5 inci maddenin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda yer alan kurum ve kurulu\u015flara bildirilir ve YTM taraf\u0131ndan 32 nci madde\u00a0\u00e7er\u00e7evesinde ilan edilir.<\/span><\/p>\n

 <\/p>\n

Yeniden faaliyette bulunabilme<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 19\u00a0\u2013<\/span><\/strong>\u00a0(1) Yat\u0131r\u0131mc\u0131lar\u0131\u00a0k\u0131smen veya tamamen tazmin edilen yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n, yeniden yat\u0131r\u0131m hizmet ve faaliyetlerinde bulunabilmeleri i\u00e7in, mevzuatta aranan di\u011fer\u00a0\u015fartlar sakl\u0131\u00a0kalmak\u00a0\u00fczere, tazminden do\u011fan ve YTM taraf\u0131ndan yap\u0131lan t\u00fcm\u00a0\u00f6deme ve giderleri, anapara ve kanuni faizi de d\u00e2hil olmak\u00a0\u00fczere YTM\u2019ye\u00a0\u00f6demeleri zorunludur.<\/span><\/p>\n

\u00dc\u00c7\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Tedrici Tasfiye<\/b><\/span><\/p>\n

Tedrici tasfiye karar\u0131\u00a0ve ilan\u0131 <\/span><\/strong><\/p>\n

MADDE 20\u00a0\u2013\u00a0<\/span><\/strong>(1) Kurul bankalar hari\u00e7\u00a0olmak\u00a0\u00fczere, yat\u0131r\u0131mc\u0131lar\u0131\u00a0tazmin karar\u0131\u00a0verilenler hakk\u0131nda, tazmin s\u00fcrecinin kapanmas\u0131na ili\u015fkin karar\u0131\u00a0ile birlikte tedrici tasfiye karar\u0131\u00a0da verebilir veya do\u011frudan iflas talebinde bulunabilir.<\/span><\/p>\n

 <\/p>\n

(2) Kurul yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n tazmin ve tedrici tasfiyesine ayn\u0131\u00a0anda karar verebilir. Bu durumda,\u00a0\u00f6ncelikli olarak Y\u00f6netmeli\u011fin tazmine ili\u015fkin h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>\n

 <\/p>\n

(3) Haklar\u0131nda tedrici tasfiye karar\u0131\u00a0verilen yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n tedrici tasfiye i\u015flemleri YTM taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr.<\/span><\/p>\n

 <\/p>\n

(4) Tedrici tasfiyenin amac\u0131, tedrici tasfiyesine karar verilen yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n malvarl\u0131\u011f\u0131n\u0131\u00a0aynen veya nakde\u00e7evirmek suretiyle elde edilen bedeli tahsis ederek, tazmin s\u00fcrecinde yat\u0131r\u0131mc\u0131lar\u0131n tazmin edilmeyen bakiye alacaklar\u0131\u00a0ile YTM\u2019nin yat\u0131r\u0131mc\u0131lara halef olmas\u0131ndan kaynaklanan alacaklar\u0131n\u0131n\u00a0\u00f6denmesidir. Tedric\u00ee\u00a0tasfiye karar ve i\u015flemlerinde; 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131\u00a0T\u00fcrk Ticaret Kanunu, 9\/6\/1932 tarihli ve 2004 say\u0131l\u0131\u00a0\u0130cra ve\u00a0\u0130flas Kanunu ve di\u011fer mevzuat\u0131n tasfiye ile ilgili h\u00fck\u00fcmleri uygulanmaz.<\/span><\/p>\n

 <\/p>\n

(5) Yat\u0131r\u0131m kurulu\u015flar\u0131\u00a0hakk\u0131nda verilen tedrici tasfiye kararlar\u0131, bu kararlar\u0131n al\u0131nd\u0131\u011f\u0131\u00a0g\u00fcn Kurul taraf\u0131ndan 5 inci maddenin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda say\u0131lan kurumlara bildirilir ve s\u00f6z konusu tedrici tasfiye karar\u0131\u00a0YTM taraf\u0131ndan 32 nci madde\u00e7er\u00e7evesinde ilan edilir.<\/span><\/p>\n

 <\/p>\n

Yasal organlar\u0131n durumu<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 21\u00a0\u2013\u00a0<\/span><\/strong>(1) Tedrici tasfiye karar\u0131\u00a0verildikten sonra, yat\u0131r\u0131m kurulu\u015funun yasal organlar\u0131n\u0131n g\u00f6rev ve yetkileri, tasfiye sonu\u00e7lan\u0131ncaya kadar YTM taraf\u0131ndan yerine getirilir. Tedrici tasfiyenin sonu\u00e7land\u0131\u011f\u0131n\u0131n ilan edildi\u011fi tarihte ba\u015fkaca bir i\u015fleme gerek kalmaks\u0131z\u0131n, yat\u0131r\u0131m kurulu\u015funun tedrici tasfiye karar\u0131\u00a0tarihinden\u00a0\u00f6nceki yasal organlar\u0131g\u00f6rev ve yetkilerini yeniden\u00a0\u00fcstlenirler. Yap\u0131lan i\u015flemlerden tescili gerekli olanlar, YTM\u2019nin talebi\u00a0\u00fczerine harca tabi olmaks\u0131z\u0131n tescil ve ilan olunur.<\/span><\/p>\n

 <\/p>\n

Malvarl\u0131\u011f\u0131n\u0131n korunmas\u0131 <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 22\u00a0\u2013<\/span><\/strong>\u00a0(1) Hakk\u0131nda tedrici tasfiye karar\u0131\u00a0al\u0131nan yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n malvarl\u0131klar\u0131, yetkinin kald\u0131r\u0131lmas\u0131na ili\u015fkin Kurul karar\u0131n\u0131n al\u0131nd\u0131\u011f\u0131\u00a0tarihten itibaren tedrici tasfiye i\u015flemlerinin tamamland\u0131\u011f\u0131\u00a0ilan edilinceye; tedrici tasfiyeyi takiben veya do\u011frudan iflas talebinde bulunulmas\u0131\u00a0halinde, iflas talebinin mahkemece esastan karara ba\u011flanmas\u0131na kadar, Kurul ve tedrici tasfiye\u00a0\u00e7er\u00e7evesinde YTM taraf\u0131ndan yap\u0131lacak i\u015flemler hari\u00e7, devredilemez, rehnedilemez, teminat g\u00f6sterilemez, tedbir konulamaz, haczedilemez. Bunlar hakk\u0131nda yap\u0131lm\u0131\u015f\u00a0olan t\u00fcm hacizler ve uygulanm\u0131\u015f\u00a0t\u00fcm ihtiyati tedbirler d\u00fc\u015fer ve t\u00fcm icra ve iflas takipleri kendili\u011finden durur, bir takip muamelesi ile kesilebilen zamana\u015f\u0131m\u0131\u00a0ve hak d\u00fc\u015f\u00fcren m\u00fcddetler i\u015flemez.<\/span><\/p>\n

 <\/p>\n

(2) Tedrici tasfiye karar\u0131, YTM taraf\u0131ndan hakk\u0131nda tedrici tasfiye karar\u0131\u00a0verilen kurulu\u015fun malvarl\u0131\u011f\u0131na dahil menkul ve gayrimenkul mallar\u0131n\u00a0\u00f6\u011frenilmesini takiben derhal, bu mallar\u0131n kay\u0131tl\u0131\u00a0bulundu\u011fu tapu dairelerine, trafik\u00a0\u015fube m\u00fcd\u00fcrl\u00fcklerine, kurulu\u015fun hesab\u0131n\u0131n bulundu\u011fu bankalar ve di\u011fer mali kurulu\u015flara, kurulu\u015f\u00a0hakk\u0131nda icra takibi varsa ilgili icra dairelerine, dava varsa ilgili mahkemelere ve ilgili di\u011fer kurulu\u015flara yaz\u0131l\u0131\u00a0olarak bildirilir.<\/span><\/p>\n

 <\/p>\n

(3) Hakk\u0131nda tedrici tasfiye karar\u0131\u00a0verilen yat\u0131r\u0131m kurulu\u015funun b\u00fct\u00fcn\u00a0\u00f6demeleri durur ve t\u00fcm malvarl\u0131\u011f\u0131\u00a0\u00fczerinde sadece YTM taraf\u0131ndan tasarruf edilebilir. Yat\u0131r\u0131m kurulu\u015funa yap\u0131lan t\u00fcm\u00a0\u00f6demeler sadece YTM\u2019ye yap\u0131l\u0131r ve YTM\u2019ye yap\u0131lan\u00a0\u00f6demeler d\u0131\u015f\u0131ndaki\u00a0\u00f6demeler borcu sona erdirmez. Yat\u0131r\u0131m kurulu\u015funun MKK nezdindeki m\u00fc\u015fteri hesaplar\u0131nda bu m\u00fc\u015fteriler taraf\u0131ndan tesis edilmi\u015f\u00a0blokajlar YTM\u2019nin talebi\u00a0\u00fczerine MKK taraf\u0131ndan kald\u0131r\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

Portf\u00f6ylerin y\u00f6netiminin devri ve ba\u011f\u0131ms\u0131z denetim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 23\u00a0\u2013\u00a0<\/span><\/strong>(1) Haklar\u0131nda tedrici tasfiye karar\u0131\u00a0verilen yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n y\u00f6netti\u011fi portf\u00f6ylerin y\u00f6netiminin, bir ba\u015fka kurulu\u015fa devrine Kurulca karar verilebilir.<\/span><\/p>\n

 <\/p>\n

(2) Hakk\u0131nda tedrici tasfiye karar\u0131\u00a0verilen yat\u0131r\u0131m kurulu\u015funun, Kurulun farkl\u0131\u00a0bir karar\u0131\u00a0olmad\u0131k\u00e7a, sermaye piyasas\u0131\u00a0mevzuat\u0131ndan kaynaklanan ba\u011f\u0131ms\u0131z denetim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u00a0sona erer. Ba\u011f\u0131ms\u0131z denetim ve uzmanl\u0131k gerektiren nitelikteki sair hizmetlere ili\u015fkin yat\u0131r\u0131m kurulu\u015funun mevcut s\u00f6zle\u015fmeleri feshedilerek Kurula bilgi verilir. Tedrici tasfiye ama\u00e7\u00a0ve s\u00fcresi ile s\u0131n\u0131rl\u0131\u00a0olmak\u00a0\u00fczere yat\u0131r\u0131m kurulu\u015funun ad\u0131na YTM taraf\u0131ndan yeni s\u00f6zle\u015fmeler akdedilebilir.<\/span><\/p>\n

 <\/p>\n

Koruma tedbirleri<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 24\u00a0\u2013<\/span><\/strong>\u00a0(1) YTM, gecikmeksizin, tazmin karar\u0131\u00a0ile birlikte hakk\u0131nda tedrici tasfiye karar\u0131\u00a0al\u0131nan yat\u0131r\u0131m kurulu\u015funun y\u00f6netim ve denetimini do\u011frudan veya dolayl\u0131\u00a0olarak, tek ba\u015f\u0131na veya birlikte elinde bulunduran ortaklar\u0131\u00a0ile t\u00fczel ki\u015fi ortaklar\u0131n\u0131n sermayesinin y\u00fczde be\u015finden fazlas\u0131na sahip ger\u00e7ek ki\u015fi pay sahiplerinin kendilerine, e\u015flerine ve velayet alt\u0131ndaki\u00a0\u00e7ocuklar\u0131na ait ta\u015f\u0131nmaz mal ve i\u015ftiraklerini, haczi caiz olan ta\u015f\u0131n\u0131r mal, hak ve alacaklar\u0131n\u0131\u00a0ve menkul k\u0131ymetlerini ve her t\u00fcrl\u00fc\u00a0kazan\u00e7\u00a0ve gelirlerini; ayr\u0131ca, tedrici tasfiye karar\u0131n\u0131n ilan\u0131ndan\u00a0\u00f6nceki iki y\u0131l i\u00e7inde ivazl\u0131\u00a0veya ivazs\u0131z olarak iktisap ettikleri veya devrettikleri ta\u015f\u0131nmaz mal, haczi caiz ta\u015f\u0131n\u0131r mal, hak, alacak ve menkul de\u011ferleri g\u00f6sterir birer mal beyannamesi vermelerini ister. S\u00f6z konusu mal beyannamesinin, YTM talebinin ilgililere tebli\u011f\u00a0edilmesini takip eden en ge\u00e7\u00a0yedi g\u00fcn i\u00e7inde YTM\u2019ye verilmesi zorunludur. Bu mal beyan\u0131n\u0131n h\u00fck\u00fcm ve sonu\u00e7lar\u0131\u00a0hakk\u0131nda 2004 say\u0131l\u0131\u00a0\u0130cra ve\u00a0\u0130flas Kanununun ilgili h\u00fck\u00fcmleri ge\u00e7erlidir.<\/span><\/p>\n

 <\/p>\n

(2) YTM, y\u00f6netim ve denetimini do\u011frudan veya dolayl\u0131\u00a0olarak, tek ba\u015f\u0131na veya birlikte elinde bulunduran ortaklar\u0131n\u0131n malvarl\u0131klar\u0131\u00a0\u00fczerine teminat aranmaks\u0131z\u0131n ihtiyati tedbir, ihtiyati haciz kararlar\u0131\u00a0ile ilgililerin yurt d\u0131\u015f\u0131na\u00a0\u00e7\u0131k\u0131\u015fyasa\u011f\u0131\u00a0d\u00e2hil olmak\u00a0\u00fczere alacakl\u0131lar\u0131n menfaati i\u00e7in zorunlu olan her t\u00fcrl\u00fc\u00a0muhafaza tedbirinin al\u0131nmas\u0131n\u0131\u00a0ilgili mahkemeden istemeye yetkilidir.<\/span><\/p>\n

 <\/p>\n

(3)\u00a0\u0130kinci f\u0131kra h\u00fck\u00fcmleri\u00a0\u00e7er\u00e7evesinde al\u0131nan tedbir ve haciz kararlar\u0131ndan itibaren alt\u0131\u00a0ay i\u00e7inde dava a\u00e7\u0131lmamas\u0131veya icra veya iflas takibinde bulunulmamas\u0131\u00a0halinde bu kararlar kendili\u011finden ortadan kalkar.<\/span><\/p>\n

 <\/p>\n

(4) 2004 say\u0131l\u0131\u00a0\u0130cra ve\u00a0\u0130flas Kanununun 278, 279 ve 280 inci maddelerinde yaz\u0131l\u0131\u00a0hallerin varl\u0131\u011f\u0131\u00a0halinde, aciz vesikas\u0131\u00a0ibraz\u0131na gerek olmaks\u0131z\u0131n YTM taraf\u0131ndan iptal davas\u0131\u00a0a\u00e7\u0131labilir.<\/span><\/p>\n

 <\/p>\n

Malvarl\u0131\u011f\u0131n\u0131n tespiti<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 25\u00a0\u2013<\/span><\/strong>\u00a0(1) YTM, yat\u0131r\u0131m kurulu\u015funun aktif ve pasifini tespit eder.\u00a0\u0130lgililerin tedrici tasfiye karar\u0131n\u0131n verilmesinden sonra vadesi gelen s\u00f6zle\u015fmelerinden do\u011fan hak ve bor\u00e7lar\u0131\u00a0da vadeleri itibar\u0131yla belirlenir.\u00a0\u0130lgili mevzuat uyar\u0131nca verilmi\u015f\u00a0teminatlar da aktifin hesab\u0131nda dikkate al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

(2) YTM, tasfiye kapsam\u0131nda yer alan ger\u00e7ek hak sahiplerini ve bunlar\u0131n alacak ve bor\u00e7\u00a0tutarlar\u0131n\u0131\u00a0tazmin s\u00fcrecinde elde edilen bilgi ve belgelere dayanarak tespit eder.<\/span><\/p>\n

 <\/p>\n

(3) YTM\u2019nin, yat\u0131r\u0131mc\u0131lar\u0131n tazmini dolay\u0131s\u0131yla yat\u0131r\u0131mc\u0131lara halef olmas\u0131ndan kaynaklanan alacaklar\u0131\u00a0ile tasfiye giderleri de aktif ve pasifin tespitinde YTM alaca\u011f\u0131\u00a0olarak dikkate al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

(4) Tedrici tasfiye karar\u0131n\u0131\u00a0takiben ilgili mevzuat uyar\u0131nca verilmi\u015f\u00a0teminatlar, YTM\u2019nin talebi\u00a0\u00fczerine ilgili kurulu\u015f taraf\u0131ndan on i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde nakde\u00a0\u00e7evrilerek YTM\u2019ye\u00a0\u00f6denir. Ancak, tedrici tasfiye karar\u0131n\u0131n al\u0131nd\u0131\u011f\u0131\u00a0tarih itibar\u0131yla, ilgili mevzuat uyar\u0131nca yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n borsalar ve takas kurulu\u015fu nezdinde bulunan teminatlar\u0131; incelemesi devam eden uyu\u015fmazl\u0131klara konu yat\u0131r\u0131mc\u0131\u00a0alacaklar\u0131n\u0131n cari tutar\u0131\u00a0ilgili borsa veya takas kurulu\u015fu taraf\u0131ndan bloke edilmek suretiyle YTM\u2019ye devredilir.<\/span><\/p>\n

 <\/p>\n

Nakde\u00a0\u00e7evirme esaslar\u0131 <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 26\u00a0\u2013<\/span><\/strong>\u00a0(1) Tedrici tasfiye kapsam\u0131ndaki yat\u0131r\u0131m kurulu\u015funun malvarl\u0131\u011f\u0131na dahil sermaye piyasas\u0131ara\u00e7lar\u0131ndan, 13\u00a0\u00fcnc\u00fc\u00a0maddenin ikinci f\u0131kras\u0131\u00a0sakl\u0131\u00a0kalmak\u00a0\u00fczere, borsalar ve te\u015fkilatlanm\u0131\u015f\u00a0di\u011fer piyasalarda i\u015flem g\u00f6renler ilgili borsa ya da te\u015fkilatlanm\u0131\u015f\u00a0piyasada, borsalar ve te\u015fkilatlanm\u0131\u015f\u00a0di\u011fer piyasalarda i\u015flem g\u00f6rmeyenler ise rayi\u00e7\u00a0bedel\u00fczerinden sat\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

(2) Sermaye piyasas\u0131\u00a0ara\u00e7lar\u0131\u00a0d\u0131\u015f\u0131nda kalan menkul ve gayrimenkullerin paraya\u00a0\u00e7evrilmesine ili\u015fkin esaslar Kurulun uygun g\u00f6r\u00fc\u015f\u00fc\u00a0al\u0131nmak suretiyle YTM taraf\u0131ndan belirlenir.<\/span><\/p>\n

 <\/p>\n

(3) Kurul, YTM, MKK, B\u0130A\u015e\u00a0ve Takasbank\u2019\u0131n personeli ile bunlar\u0131n e\u015fleri,\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0derece d\u00e2hil kan ve kay\u0131n h\u0131s\u0131mlar\u0131\u00a0ve bunlarla do\u011frudan veya dolayl\u0131\u00a0ili\u015fkide bulunan ki\u015filer, ilgili mevzuat h\u00fck\u00fcmleri sakl\u0131\u00a0kalmak kayd\u0131yla, borsalar ve te\u015fkilatlanm\u0131\u015f\u00a0di\u011fer piyasalarda yap\u0131lan sat\u0131\u015flar hari\u00e7, di\u011fer sat\u0131\u015flardan al\u0131m yapamazlar.<\/span><\/p>\n

 <\/p>\n

Alacaklar\u0131n tahsili<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 27\u00a0\u2013\u00a0<\/span><\/strong>(1) Vadesi gelmi\u015f\u00a0alacaklar\u0131n tahsili ve varsa ipoteklerin paraya\u00a0\u00e7evrilmesi i\u00e7in yasal i\u015flemler YTM taraf\u0131ndan yap\u0131l\u0131r. Vadesi gelmemi\u015f\u00a0alacaklar i\u00e7in kural olarak vade beklenir. Ancak kar\u015f\u0131l\u0131kl\u0131\u00a0anla\u015fma yoluyla vadeden\u00a0\u00f6nce tahsil m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

 <\/p>\n

(2) Tahsil i\u015flemlerinin tasfiyenin gecikmesine neden olaca\u011f\u0131\u00a0anla\u015f\u0131ld\u0131\u011f\u0131\u00a0takdirde, tahsilat sonucu beklenmeksizin mevcutlar\u0131n da\u011f\u0131t\u0131m i\u015flemleri yap\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

Tasfiye bakiyesi ve da\u011f\u0131t\u0131m listesi<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 28\u00a0\u2013<\/span><\/strong>\u00a0(1) Tasfiye halindeki yat\u0131r\u0131m kurulu\u015funun nakit ve YTM taraf\u0131ndan nakde\u00a0\u00e7evrilen malvarl\u0131\u011f\u0131tasfiye bakiyesini olu\u015fturur. Tasfiye bakiyesi, tazmin s\u00fcrecinde alaca\u011f\u0131n\u0131n tamam\u0131\u00a0kar\u015f\u0131lanamayan hak sahiplerinin kalan alacaklar\u0131, kamu alacaklar\u0131, YTM\u2019nin alacaklar\u0131\u00a0ile varsa di\u011fer alacakl\u0131lar\u0131n alacaklar\u0131n\u0131n\u00a0\u00f6denmesinde kullan\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

(2) Yat\u0131r\u0131m kurulu\u015fu malvarl\u0131\u011f\u0131n\u0131n nakde\u00a0\u00e7evrilmesini takiben, yat\u0131r\u0131mc\u0131lar\u0131n tazmin edilmeyen alacaklar\u0131n\u0131\u00a0g\u00f6steren bir da\u011f\u0131t\u0131m listesi haz\u0131rlan\u0131r. Bu listenin temin edilebilece\u011fi yerler, yap\u0131lacak\u00a0\u00f6demelerin esaslar\u0131\u00a0ile\u00a0\u00f6demelerin yap\u0131laca\u011f\u0131tarih ve yerler, 32 nci madde\u00a0\u00e7er\u00e7evesinde ilan edilir.<\/span><\/p>\n

 <\/p>\n

Tasfiye bakiyesinin da\u011f\u0131t\u0131m esaslar\u0131 <\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 29\u00a0\u2013<\/span><\/strong>\u00a0(1) Tasfiye bakiyesi yat\u0131r\u0131mc\u0131\u00a0alacaklar\u0131n\u0131n\u00a0\u00f6denmesinde kullan\u0131l\u0131r. Bakiye, bu alacaklar\u0131n tamam\u0131n\u0131n kar\u015f\u0131lanmas\u0131na yetmezse;\u00a0\u00f6demeler, tasfiye bakiyesinin s\u00f6z konusu alacaklar toplam\u0131na b\u00f6l\u00fcnmesi suretiyle bulunacak oran dikkate al\u0131narak garameten yap\u0131l\u0131r.<\/span><\/p>\n

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(2)\u00a0\u0130htilaf konusu alacaklar i\u00e7in yap\u0131lacak\u00a0\u00f6demelerde kesinle\u015fmi\u015f\u00a0yarg\u0131\u00a0kararlar\u0131\u00a0esas al\u0131n\u0131r. Ancak 12 nci maddenin birinci f\u0131kras\u0131\u00a0kapsam\u0131nda YTM\u2019ye bildirilmi\u015f\u00a0davalara konu alacaklar\u0131n bulunmas\u0131\u00a0halinde bunlar da toplam yat\u0131r\u0131mc\u0131\u00a0alacaklar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131n\u0131r. Bakiyeden bu alacaklara kar\u015f\u0131l\u0131k gelen k\u0131s\u0131m yarg\u0131\u00a0karar\u0131n\u0131n kesinle\u015fmesine kadar bloke edilir. Birinci f\u0131kra kapsam\u0131nda garameten\u00a0\u00f6deme yap\u0131lacak ise yat\u0131r\u0131mc\u0131ya d\u00fc\u015fen oransal tutar\u0131n sadece uyu\u015fmazl\u0131\u011fa konu olan\u0131\u00a0kadar bloke edilir.<\/span><\/p>\n

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(3) Yat\u0131r\u0131mc\u0131\u00a0alacaklar\u0131\u00a0tamamen kar\u015f\u0131land\u0131ktan sonra artan k\u0131s\u0131mdan,\u00a0\u00f6ncelikle garameten kamu alacaklar\u0131\u00a0ve kalandan YTM\u2019nin Kanunun 85 inci madde kapsam\u0131nda yapt\u0131\u011f\u0131\u00a0\u00f6demeler ve tasfiye giderleri nedeniyle do\u011fan alacaklar\u0131 \u00f6denir. Bakiye, i\u015f\u00e7i alacaklar\u0131\u00a0d\u00e2hil di\u011fer alacakl\u0131lara tahsis edilir. YTM alaca\u011f\u0131na tazmin\u00a0\u00f6demelerinin yap\u0131ld\u0131\u011f\u0131\u00a0g\u00fcnden itibaren, tasfiye giderlerine ise giderin yap\u0131ld\u0131\u011f\u0131\u00a0tarihten itibaren 4\/12\/1984 tarihli ve 3095 say\u0131l\u0131\u00a0Kanuni Faiz ve Temerr\u00fct Faizine\u00a0\u0130li\u015fkin Kanunun 2 nci maddesi uyar\u0131nca kanuni temerr\u00fct faizi y\u00fcr\u00fct\u00fcl\u00fcr.<\/span><\/p>\n

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Tedrici tasfiyenin kapanmas\u0131\u00a0ve iflas talebi<\/span><\/strong><\/p>\n

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MADDE 30\u00a0\u2013<\/span><\/strong>\u00a0(1) Kurul, YTM\u2019nin ba\u015fvurusu\u00a0\u00fczerine tedrici tasfiyenin kapat\u0131lmas\u0131na karar verir. Haklar\u0131nda tedrici tasfiye karar\u0131\u00a0verilenlerin aktiflerinin, tasfiyenin amac\u0131\u00a0kapsam\u0131ndaki hak sahiplerinin alacaklar\u0131n\u0131, tazmin kapsam\u0131nda yap\u0131lan\u00a0\u00f6demeleri ve tasfiye giderlerini kar\u015f\u0131lamaya yetmedi\u011finin tespiti halinde YTM, Kurulun uygun g\u00f6r\u00fc\u015f\u00fcile 24\u00a0\u00fcnc\u00fc\u00a0maddenin birinci f\u0131kras\u0131nda belirtilen ki\u015filerin iflas\u0131n\u0131\u00a0da isteyebilir. S\u00f6z konusu keyfiyet 32 nci madde\u00e7er\u00e7evesinde ilan edilir ve 5 inci maddede say\u0131lan kurumlara bildirilir.<\/span><\/p>\n

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(2) Alacakl\u0131lar cetvelinde g\u00f6r\u00fcnen hak sahiplerine, talep etmeleri halinde, YTM taraf\u0131ndan tasfiyenin kendileri ile ilgili sonu\u00e7lar\u0131n\u0131\u00a0g\u00f6sterir bir belge verilir.<\/span><\/p>\n

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Tasfiye giderleri<\/span><\/strong><\/p>\n

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MADDE 31\u00a0\u2013<\/span><\/strong>\u00a0(1) Tedrici tasfiye i\u015flemlerinin y\u00fcr\u00fct\u00fclmesi nedeniyle yap\u0131lan giderler, s\u00f6zle\u015fmelerde yat\u0131r\u0131m kurulu\u015funun taraf olmas\u0131\u00a0\u015fart\u0131\u00a0aranmaks\u0131z\u0131n do\u011frudan YTM malvarl\u0131\u011f\u0131ndan yap\u0131l\u0131r ve tasfiye bakiyesinden YTM\u2019ye yap\u0131lacak\u00a0\u00f6demelerde YTM alaca\u011f\u0131n\u0131n tespitinde tedrici tasfiye gideri olarak dikkate al\u0131n\u0131r.<\/span><\/p>\n

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\u0130lan esaslar\u0131 <\/span><\/strong><\/p>\n

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MADDE 32\u00a0\u2013<\/span><\/strong>\u00a0(1) Bu Y\u00f6netmelik\u00a0\u00e7er\u00e7evesinde yap\u0131lmas\u0131\u00a0gereken ilanlar, YTM taraf\u0131ndan\u00a0\u00fclke\u00a0\u00e7ap\u0131nda g\u00fcnl\u00fck olarak yay\u0131mlanan en az 2 gazete ve T\u00fcrkiye Ticaret Sicili Gazetesi ile KAP ve YTM taraf\u0131ndan uygun g\u00f6r\u00fclen di\u011fer yerlerde yap\u0131l\u0131r.\u00a0\u0130lan\u0131n\u00a0\u015fekli ve i\u00e7eri\u011fi YTM taraf\u0131ndan belirlenir.<\/span><\/p>\n

D\u00d6RD\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Ge\u00e7ici ve Son H\u00fck\u00fcmler<\/b><\/span><\/p>\n

Ge\u00e7i\u015f\u00a0h\u00fckm\u00fc <\/span><\/strong><\/p>\n

GE\u00c7\u0130C\u0130\u00a0MADDE 1\u00a0\u2013<\/span><\/strong>\u00a0(1) Kanunun ge\u00e7ici 4\u00a0\u00fcnc\u00fc\u00a0maddesi uyar\u0131nca, Kanunun yay\u0131m\u0131\u00a0tarihinden\u00a0\u00f6nce tedrici tasfiyesine ba\u015flanm\u0131\u015f\u00a0olan kurumlar\u0131n tasfiyelerine ili\u015fkin i\u015f\u00a0ve i\u015flemler 21\/6\/2001 tarihli ve 24439 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Arac\u0131\u00a0Kurumlar\u0131n Tedrici Tasfiye Usul ve Esaslar\u0131\u00a0Hakk\u0131nda Y\u00f6netmelik h\u00fck\u00fcmleri\u00a0\u00e7er\u00e7evesinde MKK taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr. Bu i\u015flemler Kanunun 86 nc\u0131\u00a0maddesinin alt\u0131nc\u0131\u00a0f\u0131kras\u0131\u00a0uyar\u0131nca har\u00e7tan ve damga vergisinden m\u00fcstesnad\u0131r.<\/span><\/p>\n

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

MADDE 33\u00a0\u2013<\/span><\/strong>\u00a0(1) Bu Y\u00f6netmelik yay\u0131m\u0131\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

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

MADDE 34\u00a0\u2013<\/span><\/strong>\u00a0(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Sermaye Piyasas\u0131\u00a0Kurulu y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

yat\u0131r\u0131mc\u0131lar\u0131n tazmini ile 86 nc\u0131\u00a0maddesinde d\u00fczenlenen tedrici tasfiye i\u015flemlerine ili\u015fkin usul ve esaslar\u0131\u00a0belirlemektir.  <\/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-6835","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6835","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=6835"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6835\/revisions"}],"predecessor-version":[{"id":6836,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6835\/revisions\/6836"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}