Publication: İflas ertelemesinin Türkiye'de uygulama süreçleri ve iyileştirme projelerinde mali değerlendirme ve analizin önemi
Abstract
flas, İflas Ertelemesi, Mali Analiz, İyileştirme Projesi, Borca Batıklık ÖZET İFLAS ERTELEMESİNİN TÜRKİYE’DE UYGULAMA SÜREÇLERİ VE İYİLEŞTİRME PROJELERİNDE MALİ DEĞERLENDİRME VE ANALİZİN ÖNEMİ İflasın ertelenmesi kurumu, İcra ve İflas Hukuku içerisinde yer almaktadır. Türk hukukuna 2003 yılında 4949 sayılı Kanun ile girerek, 2004 yılında 5092 sayılı Kanun ile son halini almıştır. İflas ertelemesi, iflas davası türlerinden biri olup sadece bir ertelemedir, bir cebri icra aracı değildir. İflas ertelemesi belirli bir takım şartların yerine getirilmesi halinde (borca batık olma ile kabul edilebilir kapsamlı mali analizi yapılmış dürüst bir iyileştirme projesi) iflas kararının mahkeme tarafından ertelenmesidir. İflasın ertelenmesi kurumunun amacı; şirketin zamansız iflasının sadece şirket için değil, alacaklılar için de yaratabileceği olumsuz sonuçlardan kaçınmaya imkan vermektir. Bu çalışmada iflas ertelemesinin Türkiye’deki uygulama süreçleri anlatılmış, iflas ertelemesinin şartlarından olan iyileştirme projesinde mali analizin önemi ortaya çıkarılmıştır. Bankruptcy, Postponement of Bankruptcy, Financial Analysis, Recovery Project, Submerged Debt
APPLICATION PROCESS OF THE POSTPONEMENT OF BANKRUPTCY IN TURKEY AND THE IMPORTANCE OF FINANCIAL EVALUATION AND ANALYSIS IN THE RECOVERY PROJECTS The postponement of bankruptcy is included in the Code of Debt Enforcement and Bankruptcy. This institution has entered to the Turkish Law in 2003 with the 4949 numbered act and in 2004 it has been finalized with 5092 numbered act. The postponement of bankruptcy is one of the types of bankruptcy proceedings and is only a postponement, not a tool to foreclosure. This institution is the postponement of bankruptcy decision by the court when some conditions are met (being in submerged debt and has an honest and acceptable recovery project that has a comprehensive financial analysis). The purpose of this institution is to avoid the negative consequences of the company's untimely bankruptcy not only for the company also for the creditors. In this study; the application process of postponement of bankruptcy in Turkey is explained and the importance of financial evaluation and analysis in the recovery projects has been revealed.
APPLICATION PROCESS OF THE POSTPONEMENT OF BANKRUPTCY IN TURKEY AND THE IMPORTANCE OF FINANCIAL EVALUATION AND ANALYSIS IN THE RECOVERY PROJECTS The postponement of bankruptcy is included in the Code of Debt Enforcement and Bankruptcy. This institution has entered to the Turkish Law in 2003 with the 4949 numbered act and in 2004 it has been finalized with 5092 numbered act. The postponement of bankruptcy is one of the types of bankruptcy proceedings and is only a postponement, not a tool to foreclosure. This institution is the postponement of bankruptcy decision by the court when some conditions are met (being in submerged debt and has an honest and acceptable recovery project that has a comprehensive financial analysis). The purpose of this institution is to avoid the negative consequences of the company's untimely bankruptcy not only for the company also for the creditors. In this study; the application process of postponement of bankruptcy in Turkey is explained and the importance of financial evaluation and analysis in the recovery projects has been revealed.