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ARTICLE · 11 JANUARY 2019

TTK 376'da ne değişti?

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Dergimizin daha önceki sayılarında anonim ve limited şirketlerdeki sermaye kaybı ve borca batıklık durumunda alınması gereken önlemleri düzenleyen 6102 sayılı Türk Ticaret Kanunu 376. maddesi ve söz konusu maddenin ...

TurkeyCorporate/Commercial Law
Begüm Solak Ekler
Begüm Solak Ekler
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Co-authored by Ezgi Er, Stj. Avukat

ÖZET

Dergimizin daha önceki sayılarında anonim ve limited şirketlerdeki sermaye kaybı ve borca batıklık durumunda alınması gereken önlemleri düzenleyen 6102 sayılı Türk Ticaret Kanunu ("TTK" veya "Kanun") 376. maddesi ve söz konusu maddenin yöneticilere yüklediği önemli sorumluluklardan bahsetmiştik. Bu sayımızda da bu maddenin uygulanmasına dair usul ve esaslara ilişkin açıklama ve değişiklik getiren ve 15 Eylül 2018 tarihli Resmi Gazete'de yayınlanarak yürürlüğe giren "6102 Sayılı Türk Ticaret Kanununun 376. Maddesinin Uygulanmasına İlişkin Usul ve Esaslar Hakkında Tebliğ" ("Tebliğ")'nin ne tür açıklama ve değişiklikler getirdiğinden bahsedeceğiz. Tebliğ'de son dönemde birçok şirketi etkileyebilecek kur dalgalanmalarıyla ilgili çözüm sunan geçici bir maddeye de yer verilmiş olup bu düzenleme de ayrıca incelenecektir.

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