Publication: Anonim şirkette sermaye kaybı ve borca batıklık
Abstract
Mali durumu bozulan anonim şirketlerde, durumun iyileştirilebilmesi için alınabilecek önlemlerin etkinliği, yaşanan finansal krizin ne kadar erken zamanda tespit edilebildiğiyle doğru orantılıdır. Kanun koyucu, mali durumda yaşanan belirli kayıplara özel önem atfetmiştir. Bu kayıpların tespit edilmesi halinde, şirketin olağan şekilde faaliyetine devam etmesine izin verilmemiş, ilgililerin yetki ve görevleri TTK m. 376 ekseninde belirlenmiştir. Kendisine özel önem atfedilen ilk finansal kriz sermaye kaybıdır. TTK m. 376’ya göre sermaye kaybı, sermaye ve kanuni yedek akçelerin toplamı üzerinden belirlenen iki eşik değere göre tespit edilecektir. Özel önem atfedilen ikinci finansal kriz ise borca batıklıktır. Sermaye kaybının birinci eşik değerinden borca batıklığa uzanan süreçte, yaşanan finansal krizin şiddeti artmaktadır. Mali durumun iyileştirilebilmesi için alınabilecek iyileştirici önlemler ve mali durumun bozulmasının hukuki sonuçları da finansal krizin şiddetiyle orantılı şekilde aşamalı olarak düzenlenmiştir. Sermaye kaybının birinci eşik değerinde, yönetim kurulu, genel kurul çağrısı yapmak ve uygun gördüğü iyileştirici önlemleri genel kurula sunmakla yükümlüdür. Borca batıklığın tespit edilmesi halinde ise şirketin borca batık durumda olduğunun mahkemeye bildirilmesi gerekecektir. Bu çalışmada, sermaye kaybı ve borca batıklık kavramları disiplinler arası eksende incelenmiş; alınabilecek iyileştirici önlemler ortaya konulmuştur.
The effectiveness of the measures that can be taken to improve the economic situation of the joint stock companies whose financial situation deteriorates is directly proportional to how early the financial crisis can be detected. The legislative body attached exclusive importance to certain losses in the financial situation. If these losses are detected, the company is not allowed to continue its activities as usual, and the authorities and duties of the relevant persons are determined by article 376 of the Turkish Commercial Code. According to article 376 of the Turkish Commercial Code, the capital loss will be determined according to two threshold amounts determined over the sum of share capital and statutory capital reserves. The other financial crisis which exclusive attention is requires overindebtedness. The severity of the financial crisis increases in the process from the first threshold amount of capital loss to overindebtedness. The remedial measures that can be taken in order to improve the financial situation and legal consequences of the deteriorated financial situation have also been gradually arranged in proportion to the severity of the financial crisis. At the first threshold of capital loss, the board of directors is obliged to call the general assembly and present the remedial measures it deems appropriate to the general assembly. If it is determined that the company is in overindebtedness, it will be necessary to notify the court that the company is in overindebtedness. In this study, the concepts of capital loss and overindebtedness are examined with an interdisciplinary approach and the remedial measures that can be taken are presented.
The effectiveness of the measures that can be taken to improve the economic situation of the joint stock companies whose financial situation deteriorates is directly proportional to how early the financial crisis can be detected. The legislative body attached exclusive importance to certain losses in the financial situation. If these losses are detected, the company is not allowed to continue its activities as usual, and the authorities and duties of the relevant persons are determined by article 376 of the Turkish Commercial Code. According to article 376 of the Turkish Commercial Code, the capital loss will be determined according to two threshold amounts determined over the sum of share capital and statutory capital reserves. The other financial crisis which exclusive attention is requires overindebtedness. The severity of the financial crisis increases in the process from the first threshold amount of capital loss to overindebtedness. The remedial measures that can be taken in order to improve the financial situation and legal consequences of the deteriorated financial situation have also been gradually arranged in proportion to the severity of the financial crisis. At the first threshold of capital loss, the board of directors is obliged to call the general assembly and present the remedial measures it deems appropriate to the general assembly. If it is determined that the company is in overindebtedness, it will be necessary to notify the court that the company is in overindebtedness. In this study, the concepts of capital loss and overindebtedness are examined with an interdisciplinary approach and the remedial measures that can be taken are presented.