{"id":254,"date":"2025-12-10T14:01:15","date_gmt":"2025-12-10T14:01:15","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=254"},"modified":"2025-12-19T14:38:07","modified_gmt":"2025-12-19T14:38:07","slug":"sermayenin-kaybi-veya-borca-batik-olma-durumlarina-iliskin-hesaplamada-taninan-imkanlarda-sure-uzatimi-yapildi","status":"publish","type":"post","link":"http:\/\/www.moore.com.tr\/tr\/sermayenin-kaybi-veya-borca-batik-olma-durumlarina-iliskin-hesaplamada-taninan-imkanlarda-sure-uzatimi-yapildi\/","title":{"rendered":"Sermayenin Kayb\u0131 veya Borca Bat\u0131k Olma"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Sirk\u00fcler 2025 &#8211; 063<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sermayenin Kayb\u0131 veya Borca Bat\u0131k Olma Durumlar\u0131na \u0130li\u015fkin Hesaplamada Tan\u0131nan \u0130mkanlarda S\u00fcre Uzat\u0131m\u0131 Yap\u0131ld\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10 Aral\u0131k 2025 tarihli ve 33103 say\u0131l\u0131 Resm\u00ee Gazete \u2018de yay\u0131mlanan \u2018\u20196102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul Ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u2019\u2019 ile sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda&nbsp;dikkate al\u0131nmayabilecek gider unsurlar\u0131na&nbsp;yer verilen&nbsp;Tebli\u011fin Ge\u00e7ici 1 inci maddesinin, birinci f\u0131kras\u0131nda yer alan \u201c1\/1\/2026\u201d ibaresi&nbsp;<strong>\u201c1\/1\/2027\u201d<\/strong>&nbsp;olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buna g\u00f6re, 1\/1\/2027 tarihine kadar&nbsp;ge\u00e7erli olmak \u00fczere,&nbsp;sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda, kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131&nbsp;ile&nbsp;2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler, amortismanlar ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131 dikkate al\u0131nmayabilecektir.<br>S\u00f6z konusu Ge\u00e7ici Madde d\u00fczenlemesine ili\u015fkin d\u00fczenleme a\u015fa\u011f\u0131daki gibi olup, de\u011fi\u015fikli\u011fe ili\u015fkin tebli\u011fe a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/strong>&nbsp;(1)&nbsp;1\/1\/2027&nbsp;tarihine kadar, Kanunun 376 nc\u0131 maddesi kapsam\u0131nda sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda, hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan&nbsp;kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131 ile 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler,&nbsp;amortismanlar&nbsp;ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131&nbsp;dikkate al\u0131nmayabilir.&nbsp; Bu tutarlar\u0131n belirlenmesinde m\u00fckerrerlik olu\u015fmayacak \u015fekilde hesaplama yap\u0131l\u0131r. Bu f\u0131kra kapsam\u0131nda yap\u0131lacak hesaplamalara ili\u015fkin olarak 13 \u00fcnc\u00fc madde uyar\u0131nca haz\u0131rlanan finansal tablolarda herhangi bir kayda yer verilmeyerek, bu durum bilgi mahiyetinde dipnotlarda g\u00f6sterilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"..\/..\/MediaLibsAndFiles\/media\/tr.moorestephens.com2020\/Brosurler\/10-Aralik-2025-CARSAMBA.pdf\">L\u00fctfen T\u0131klay\u0131n\u0131z<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2025 &#8211; 063 Sermayenin Kayb\u0131 veya Borca Bat\u0131k Olma Durumlar\u0131na \u0130li\u015fkin Hesaplamada Tan\u0131nan \u0130mkanlarda S\u00fcre Uzat\u0131m\u0131 Yap\u0131ld\u0131 10 Aral\u0131k 2025 tarihli ve 33103 say\u0131l\u0131 Resm\u00ee Gazete \u2018de yay\u0131mlanan \u2018\u20196102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul Ve Esaslar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f\u2019\u2019 ile sermaye kayb\u0131 veya borca bat\u0131k olma [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":261,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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