Publication: Koronavirüs (Covid-19) Salgını Sebebiyle
Sermaye Şirketlerine Getirilen
Kâr Dağıtım Sınırlaması
Abstract
Küresel bir sorun haline gelen koronavirüs (Covid-19) salgını pek çok hukuk disiplininietkilediği gibi; ekonominin kalbinin attığı şirketler hukukunu da etkilemiştir. Bu etkinin enbariz örneklerinden biri 7244 sayılı Kanunla gelen TTK Geçici m. 13 düzenlemesidir. Anılanhükümle koronavirüs (Covid-19) salgınının getirdiği ekonomik problemlere karşı ihtiyatlılıkpolitikası gereği olarak, şirket kaynaklarının kâr dağıtımı yapılmak suretiyle azaltılmaması,şirketlerin mevcut özkaynak yapılarının korunması ve ilave finansman ihtiyacının doğmamasıamacıyla 17.04.2020’den 30.09.2020’ye kadarki süreçte, kâr payı ve kâr payı avansı dağıtımına önemli sınırlamalar getirilmiştir. Sınırlamanın öznesi olarak halka açıklar dahil anonim,limited ve sermayesi paylara bölünmüş komandit şirketler gösterilmiş; ancak Devlet, il özelidaresi, belediye, köy ile diğer kamu tüzel kişilerinin ve sermayesinin yüzde ellisinden fazlasıkamuya ait fonların doğrudan veya dolaylı olarak yüzde elliden fazla oranda iştirak ettiğişirketler sınırlamadan istisna tutulmuştur. Hükme göre anılan süreçte, geçmiş yıl kârları veserbest yedek akçeler dağıtıma konu edilemeyecekken, 2019 yılı net dönem kârının yalnızcayüzde yirmi beşlik kısmı dağıtılabilecektir. Bu makalede TTK Geçici m. 13 ile onun istisnalarını belirleyen ve uygulama esaslarını konu alan Uygulama Tebliği incelenecektir.
Coronavirus (Covid-19) pandemic has become a global problem and as well as many other law disciplines also affected company law where the heart of economy beats. One of the most obvious examples of this effect is regulation of TCC temporary article 13 brought by the Law numbered 7244. Required by precautionary principle against the economic problems caused by the coronavirus (Covid-19) pandemic, significant limitations to distribution of profit share and advance profit share have been placed by the mentioned article in order to prevent company resources from being reduced by making profit distribution, to protect the existing equity structures of companies and to avoid additional financial needs for a period from 17.04.2020 to 30.09.2020. The subject of limitation is joint stock companies including public joint stock companies, limited liability companies and commandite companies whose capital is divided into shares; however the Companies that the State directly or indirectly participates more than fifty percent are exempted from the limitation. According to the article, profits of previous years and free reserves will not be subject to the distribution and only twenty-five percent of net profit for 2019 will be able to be distributed during the mentioned period. In this article, TCC temporary article 13 and Implementation Communiqué which specifies its exceptions and discusses its implementation fundamentals will be examined.
Coronavirus (Covid-19) pandemic has become a global problem and as well as many other law disciplines also affected company law where the heart of economy beats. One of the most obvious examples of this effect is regulation of TCC temporary article 13 brought by the Law numbered 7244. Required by precautionary principle against the economic problems caused by the coronavirus (Covid-19) pandemic, significant limitations to distribution of profit share and advance profit share have been placed by the mentioned article in order to prevent company resources from being reduced by making profit distribution, to protect the existing equity structures of companies and to avoid additional financial needs for a period from 17.04.2020 to 30.09.2020. The subject of limitation is joint stock companies including public joint stock companies, limited liability companies and commandite companies whose capital is divided into shares; however the Companies that the State directly or indirectly participates more than fifty percent are exempted from the limitation. According to the article, profits of previous years and free reserves will not be subject to the distribution and only twenty-five percent of net profit for 2019 will be able to be distributed during the mentioned period. In this article, TCC temporary article 13 and Implementation Communiqué which specifies its exceptions and discusses its implementation fundamentals will be examined.