{"id":10177,"date":"2025-05-12T16:47:59","date_gmt":"2025-05-12T13:47:59","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10177"},"modified":"2025-05-12T16:48:05","modified_gmt":"2025-05-12T13:48:05","slug":"esas-sermaye-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/","title":{"rendered":"Esas Sermaye Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Esas sermaye, \u015firketlerin faaliyetlerini s\u00fcrd\u00fcrebilmesi ve b\u00fcy\u00fcyebilmesi i\u00e7in belirlenen finansal bir tutard\u0131r. Esas sermaye yaln\u0131zca i\u015fletmenin kurulu\u015funda de\u011fil, y\u00f6netim s\u00fcrecinde de hesaplanmal\u0131d\u0131r.&nbsp;Sermaye miktar\u0131n\u0131n belirlenmesi \u015firketin faaliyet alan\u0131 do\u011frultusunda stratejik kararlar almas\u0131na yard\u0131m eder. Rehber niteli\u011findeki yaz\u0131m\u0131zdan &#8220;Esas sermaye nedir, nas\u0131l hesaplan\u0131r ve esas sermaye sisteminde sermaye art\u0131r\u0131m\u0131 nas\u0131l yap\u0131l\u0131r?&#8221; sorular\u0131n\u0131n cevaplar\u0131na ula\u015fabilirsiniz. Ayn\u0131 zamanda anonim ve limited \u015firketlerde esas sermaye s\u00fcrecine dair detayl\u0131 bilgileri de bulabilirsiniz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye_Nedir\" >Esas Sermaye Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye_Nasil_Hesaplanir\" >Esas Sermaye Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye_ve_Kayitli_Sermaye_Farki_Nedir\" >Esas Sermaye ve Kay\u0131tl\u0131 Sermaye Fark\u0131 Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Ozellik\" >\u00d6zellik<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye\" >Esas Sermaye<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Kayitli_Sermaye\" >Kay\u0131tl\u0131 Sermaye<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Anonim_Sirketlerde_Esas_Sermaye\" >Anonim \u015eirketlerde Esas Sermaye<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Anonim_Sirketlerde_Esas_Sermayenin_Islevi\" >Anonim \u015eirketlerde Esas Sermayenin \u0130\u015flevi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Anonim_Sirketlerde_Esas_Sermayenin_Ozellikleri\" >Anonim \u015eirketlerde Esas Sermayenin \u00d6zellikleri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Limited_Sirketlerde_Esas_Sermaye\" >Limited \u015eirketlerde Esas Sermaye<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Limited_Sirketlerde_Esas_Sermayenin_Islevi\" >Limited \u015eirketlerde Esas Sermayenin \u0130\u015flevi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Limited_Sirketlerde_Esas_Sermayenin_Ozellikleri\" >Limited \u015eirketlerde Esas Sermayenin \u00d6zellikleri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye_Sisteminde_Sermaye_Artirimi_Nasil_Yapilir\" >Esas Sermaye Sisteminde Sermaye Art\u0131r\u0131m\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Anonim_Sirketlerde_Esas_Sermaye_Artirimi\" >Anonim \u015eirketlerde Esas Sermaye Art\u0131r\u0131m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Limited_Sirketlerde_Esas_Sermaye_Artirimi\" >Limited \u015eirketlerde Esas Sermaye Art\u0131r\u0131m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye_Artirim_Isleminin_Hesaplanmasi\" >Esas Sermaye Art\u0131r\u0131m \u0130\u015fleminin Hesaplanmas\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye_Sisteminde_Sermaye_Azaltimi_Nasil_Yapilir\" >Esas Sermaye Sisteminde Sermaye Azalt\u0131m\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Anonim_Sirketlerde_Esas_Sermaye_Azaltimi\" >Anonim \u015eirketlerde Esas Sermaye Azalt\u0131m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Limited_Sirketlerde_Esas_Sermaye_Azaltimi\" >Limited \u015eirketlerde Esas Sermaye Azalt\u0131m\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Esas_Sermaye_Azaltiminin_ve_Artiriminin_Es_Zamanli_Yapilmasi\" >Esas Sermaye Azalt\u0131m\u0131n\u0131n ve Art\u0131r\u0131m\u0131n\u0131n E\u015f Zamanl\u0131 Yap\u0131lmas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Sirket_Kurma_ve_Yonetme_Surecindeki_Yardimciniz_Mukellef\" >\u015eirket&nbsp;Kurma ve Y\u00f6netme S\u00fcrecindeki Yard\u0131mc\u0131n\u0131z: M\u00fckellef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/esas-sermaye-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esas_Sermaye_Nedir\"><\/span>Esas Sermaye Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Esas sermaye \u015firket kurmak isteyen ger\u00e7ek ki\u015fi veya ortaklar&nbsp;taraf\u0131ndan taahh\u00fct edilen ve \u015firketin faaliyetlerini s\u00fcrd\u00fcrebilmesi i\u00e7in gereken para miktar\u0131d\u0131r. \u015eirketin yasal varl\u0131\u011f\u0131n\u0131 devam ettirmesi i\u00e7in kritik \u00f6neme sahiptir. Ger\u00e7ek ki\u015fi ya da ortaklar esas sermayeyi nakit veya ayni olarak taahh\u00fct edebilir.&nbsp;<\/p>\n\n\n\n<p>Esas sermaye \u015firketin mali g\u00fcc\u00fcn\u00fc ve g\u00fcvenilirli\u011fini de g\u00f6sterir. Ayn\u0131 zamanda \u015firketin ortaklar aras\u0131ndaki haklar\u0131n\u0131 ve y\u00fck\u00fcml\u00fcl\u00fcklerini belirleyen bir sistem i\u015flevi g\u00f6r\u00fcr. Ortaklar taahh\u00fct ettikleri sermaye paylar\u0131 oran\u0131nda \u015firketin y\u00f6netiminde s\u00f6z sahibidir. Dolay\u0131s\u0131yla esas sermayenin \u015firketin y\u00f6netim yap\u0131s\u0131n\u0131n olu\u015fturulmas\u0131na yard\u0131mc\u0131 oldu\u011fu s\u00f6ylenebilir.&nbsp;<\/p>\n\n\n\n<p>Zaman i\u00e7erisinde \u015firketin b\u00fcy\u00fcme hedefleri ve piyasa ko\u015fullar\u0131 do\u011frultusunda sermaye art\u0131r\u0131m\u0131 ya da azalt\u0131m\u0131 yap\u0131labilir. Bu i\u015flemlere ilk olarak genel kurul taraf\u0131ndan karar verilir. Ard\u0131ndan s\u00fcre\u00e7&nbsp;mevzuata uygun \u015fekilde ilerletilir.<\/p>\n\n\n\n<p>\u00dcretim yapma, yeni yat\u0131r\u0131mlarda bulunma veya \u00e7e\u015fitli operasyonel giderleri kar\u015f\u0131lama gibi \u00e7e\u015fitli durumlar i\u00e7in esas sermaye art\u0131r\u0131m\u0131 yap\u0131labilir. Esas sermaye azalt\u0131m\u0131ysa \u015firketin finansal ihtiya\u00e7lar\u0131n\u0131n azalmas\u0131 ve hisse senedinin iadesi gibi durumlarda ger\u00e7ekle\u015ftirilebilir.&nbsp;<\/p>\n\n\n\n<p>\u015eirketin esas sermayesi sadece i\u00e7 yap\u0131y\u0131 de\u011fil, d\u0131\u015f payda\u015flarla olan ili\u015fkileri de etkiler. \u00d6zellikle yat\u0131r\u0131mc\u0131larla anla\u015fma s\u00fcrecinde sermaye yap\u0131s\u0131n\u0131 ve bu yap\u0131n\u0131n s\u00fcrd\u00fcr\u00fclebilirli\u011fini g\u00f6sterme imk\u00e2n\u0131 sunar. Etkili \u015fekilde yap\u0131land\u0131r\u0131lan bir esas sermaye \u015firketin piyasa i\u00e7indeki itibar\u0131n\u0131 g\u00fc\u00e7lendirebilir. Ayr\u0131ca tedarik\u00e7iler ve finans kurulu\u015flar\u0131 a\u00e7\u0131s\u0131ndan da g\u00fcven verici bir g\u00f6stergedir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esas_Sermaye_Nasil_Hesaplanir\"><\/span>Esas Sermaye Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Esas sermayenin hesaplanmas\u0131 \u015firketin faaliyet alan\u0131, \u00f6l\u00e7e\u011fi ve hedeflenen yat\u0131r\u0131m kapasitesi baz al\u0131narak yap\u0131labilir. \u015eirketin kurulu\u015funda ihtiya\u00e7 duyulan ba\u015flang\u0131\u00e7 giderleri, ekipman temini, kira ve personel maliyeti gibi \u00e7e\u015fitli masraf kalemleri g\u00f6z \u00f6n\u00fcnde bulundurulabilir. Hesaplamada \u015firketin k\u0131sa vadeli de\u011fil, uzun vadeli s\u00fcrd\u00fcr\u00fclebilirli\u011fi esas al\u0131n\u0131r.&nbsp;<\/p>\n\n\n\n<p>B\u00fct\u00fcn bu unsurlarla beraber ortaklar\u0131n koyaca\u011f\u0131 nakit ve ayni sermaye tutarlar\u0131 \u00fczerinden esas sermaye hesaplanabilir. Hesaplama s\u00fcrecinde ilgili sekt\u00f6rdeki yasal sermaye alt s\u0131n\u0131rlar\u0131na ve varsa d\u00fczenleyici kurumlar\u0131n belirledi\u011fi ko\u015fullara da dikkat edilmelidir. Bu sayede \u015firketler yasal gerekliliklerini yerine getirebilir ve etkili bir mali yap\u0131yla faaliyetlerini s\u00fcrd\u00fcrebilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esas_Sermaye_ve_Kayitli_Sermaye_Farki_Nedir\"><\/span>Esas Sermaye ve Kay\u0131tl\u0131 Sermaye Fark\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirketlerin kurulu\u015funda ve y\u00f6netim s\u00fcre\u00e7lerinde hesaplanan sermaye t\u00fcrleridir. Esas sermaye ve kay\u0131tl\u0131 sermaye \u00e7e\u015fitli y\u00f6nlerden birbirinden ayr\u0131l\u0131r. Bu iki sermaye t\u00fcr\u00fcn\u00fcn farklar\u0131n\u0131 bilmek yasal uyumluluk ve finansal planlama a\u00e7\u0131s\u0131ndan \u00f6nemlidir.<\/p>\n\n\n\n<p>Esas sermaye ve kay\u0131tl\u0131 sermaye aras\u0131ndaki farklar \u015fu \u015fekildedir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<h3><span class=\"ez-toc-section\" id=\"Ozellik\"><\/span>\u00d6zellik<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td><td>\n<h3><span class=\"ez-toc-section\" id=\"Esas_Sermaye\"><\/span>Esas Sermaye<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td><td>\n<h3><span class=\"ez-toc-section\" id=\"Kayitli_Sermaye\"><\/span>Kay\u0131tl\u0131 Sermaye<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td><\/tr><tr><td><strong>Tan\u0131m<\/strong><\/td><td>\u015eirketin kurulu\u015f a\u015famas\u0131nda belirledi\u011fi ve art\u0131r\u0131lmas\u0131 i\u00e7in genel kurul onay\u0131 gereken sabit sermaye miktar\u0131d\u0131r.<\/td><td>\u015eirketin ula\u015fabilece\u011fi en y\u00fcksek sermaye s\u0131n\u0131r\u0131n\u0131 ifade eder ve bu limit \u00e7er\u00e7evesinde art\u0131r\u0131mlar yap\u0131labilir.&nbsp;<\/td><\/tr><tr><td><strong>Sermaye Art\u0131rma Yetkisi<\/strong><\/td><td>Sermaye art\u0131r\u0131m\u0131 yap\u0131labilmesi i\u00e7in genel kurulun onay vermesi ve art\u0131\u015f\u0131n ticaret siciline tescili gerekir.<\/td><td>Y\u00f6netim kurulu, belirlenmi\u015f \u00fcst s\u0131n\u0131ra kadar kendi karar\u0131yla sermaye art\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirebilir.<\/td><\/tr><tr><td><strong>Halka A\u00e7\u0131kl\u0131k<\/strong><\/td><td>Halka a\u00e7\u0131k ve kapal\u0131 t\u00fcm anonim \u015firketlerde uygulanabilir.&nbsp;<\/td><td>Halka a\u00e7\u0131k anonim \u015firketler ve Sermaye Piyasas\u0131 Kurulu&#8217;ndan (SPK) izin alan baz\u0131 kapal\u0131 anonim \u015firketlerde kullan\u0131labilir.<\/td><\/tr><tr><td><strong>De\u011fi\u015fiklik S\u00fcreci<\/strong><\/td><td>Her bir art\u0131\u015f i\u00e7in mutlaka genel kurul karar\u0131 al\u0131nmal\u0131d\u0131r.<\/td><td>Belirlenen \u00fcst limite kadar y\u00f6netim kurulu yetkilidir.&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketlerde_Esas_Sermaye\"><\/span>Anonim \u015eirketlerde Esas Sermaye<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-nedir-nasil-kurulur\/\">Anonim \u015firketlerde<\/a> esas sermayenin i\u015flevi ve \u00f6zellikleri a\u015fa\u011f\u0131daki \u015fekilde detayland\u0131r\u0131labilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketlerde_Esas_Sermayenin_Islevi\"><\/span>Anonim \u015eirketlerde Esas Sermayenin \u0130\u015flevi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Esas sermaye \u015firketin finansal&nbsp;d\u00f6ng\u00fcs\u00fcn\u00fc etkileyen dinamik ve \u00e7ok y\u00f6nl\u00fc bir yap\u0131d\u0131r. De\u011fi\u015fikliklerin yasal zemine&nbsp;yerle\u015ftirilmesi de prosed\u00fcrlerin i\u015fleyi\u015fine olumlu katk\u0131da bulunur. Esas sermaye \u015firketin esneklik kabiliyetinde etkili olan bir unsurdur.<\/p>\n\n\n\n<p>Anonim \u015firketlerde esas sermaye kurumsal g\u00fcvenilirli\u011fin, mali kapasitenin ve stratejik hareket alan\u0131n\u0131n temelini olu\u015fturarak \u015firketin varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fclebilir k\u0131lar. Halka arz gibi sermaye piyasas\u0131 i\u015flemlerinde yat\u0131r\u0131mc\u0131 ilgisini do\u011frudan \u015fekillendiren fakt\u00f6rlerdendir. Bu y\u00f6n\u00fcyle \u015firketin d\u0131\u015f d\u00fcnyadaki g\u00f6r\u00fcn\u00fcrl\u00fc\u011f\u00fcn\u00fc ve finansal piyasadaki faaliyet g\u00fcc\u00fcn\u00fc art\u0131rabilir.&nbsp;<\/p>\n\n\n\n<p>Esas sermayenin g\u00fc\u00e7l\u00fc ve g\u00fcvenilir bir yap\u0131ya sahip olmas\u0131 d\u0131\u015f payda\u015flar nezdinde \u015firketin alg\u0131s\u0131n\u0131 olumlu y\u00f6nde etkiler. Ayn\u0131 zamanda \u015firketin bor\u00e7 \u00f6deme kapasitesini g\u00f6sterdi\u011fi i\u00e7in kredi s\u00fcre\u00e7lerinde fayda sa\u011flayabilir. Bu durum \u015firketin yenile\u015fme ve yat\u0131r\u0131m s\u00fcre\u00e7lerinde avantajl\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketlerde_Esas_Sermayenin_Ozellikleri\"><\/span>Anonim \u015eirketlerde Esas Sermayenin \u00d6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Esas sermaye anonim \u015firketlerde paylara b\u00f6l\u00fcnerek olu\u015fturulur. Anonim \u015firketlerde esas sermaye \u00f6zellikleri \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yeni yat\u0131r\u0131m f\u0131rsatlar\u0131n\u0131 de\u011ferlendirme ve farkl\u0131 pazarlara a\u00e7\u0131lma gibi stratejik hedeflerde anonim \u015firketlerin g\u00fc\u00e7lenmesini sa\u011flar.<\/li>\n\n\n\n<li>Sermaye pay\u0131 oran\u0131 yaln\u0131zca y\u00f6netime kat\u0131l\u0131m de\u011fil, k\u00e2r payla\u015f\u0131m\u0131 ve oy kullanma gibi temel haklar\u0131 da beraberinde getirir.<\/li>\n\n\n\n<li>Anonim \u015firketlerde sermaye k\u00fc\u00e7\u00fck par\u00e7alara ayr\u0131l\u0131r ve her bir pay belirli bir nominal de\u011feri temsil eder.<\/li>\n\n\n\n<li>Anonim \u015firketlerde sermaye art\u0131r\u0131m\u0131 ya da azalt\u0131m\u0131 gibi yap\u0131sal de\u011fi\u015fiklikler genel kurul karar\u0131yla yap\u0131l\u0131r.\u00a0<\/li>\n\n\n\n<li>Kurulu\u015f s\u00fcrecinde \u015firketin istikrar\u0131n\u0131 ve varl\u0131\u011f\u0131n\u0131 teminat alt\u0131na al\u0131r.\u00a0<\/li>\n\n\n\n<li>G\u00fc\u00e7l\u00fc bir sermaye taban\u0131n\u0131n olu\u015fturulmas\u0131na yard\u0131m eder.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Esas_Sermaye\"><\/span>Limited \u015eirketlerde Esas Sermaye<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/limited-sirket-nedir-nasil-kurulur\/\">Limited \u015firketlerde<\/a> esas sermayenin i\u015flevi ve \u00f6zellikleri a\u015fa\u011f\u0131daki gibi a\u00e7\u0131klanabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Esas_Sermayenin_Islevi\"><\/span>Limited \u015eirketlerde Esas Sermayenin \u0130\u015flevi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Esas sermaye \u015firketin faaliyetlerini s\u00fcrd\u00fcrebilmesi i\u00e7in kritik rol oynar. \u015eirketin mali yap\u0131s\u0131n\u0131 ve \u015firketin g\u00fcvenilirli\u011fini belirleyen \u00f6nemli bir g\u00f6stergedir. Ortaklar taraf\u0131ndan taahh\u00fct edilen sermaye yaln\u0131zca \u015firketin ba\u015flang\u0131\u00e7 finansman\u0131n\u0131 sa\u011flamakla kalmaz, ayn\u0131 zamanda i\u015fletme sermayesi olarak kullan\u0131l\u0131r.<\/p>\n\n\n\n<p>Limited \u015firketin s\u00f6zle\u015fmesinde belirtilen esas sermaye ortaklar aras\u0131ndaki pay da\u011f\u0131l\u0131m\u0131n\u0131 sa\u011flar. Ortaklar esas sermayeye katk\u0131da bulunduklar\u0131 sermaye oran\u0131nda k\u00e2r pay\u0131 al\u0131r. Bununla beraber \u015firket y\u00f6netiminde de bu sermaye oran\u0131nda y\u00f6netim hakk\u0131na sahip olur. \u015eirketin stratejik kararlar\u0131n\u0131 etkileyen esas sermaye, alacakl\u0131lar\u0131n haklar\u0131n\u0131n korunmas\u0131 a\u00e7\u0131s\u0131ndan da teminat i\u015flevi g\u00f6r\u00fcr.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Esas sermaye g\u00fcnl\u00fck ticari faaliyetlerin y\u00fcr\u00fct\u00fclmesi, \u00fcretim s\u00fcre\u00e7lerinin i\u015fletilmesi ve operasyonel giderlerin kar\u015f\u0131lanmas\u0131 i\u00e7in temel kaynakt\u0131r. Finansal s\u00fcre\u00e7lerin y\u00f6netiminde&nbsp;ve uzun vadeli planlama yap\u0131lmas\u0131nda kritik bir i\u015fleve sahiptir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Esas_Sermayenin_Ozellikleri\"><\/span>Limited \u015eirketlerde Esas Sermayenin \u00d6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Esas sermaye limited \u015firket yap\u0131s\u0131nda ortaklar\u0131n taahh\u00fctlerine g\u00f6re \u015fekillenir. \u0130\u015fte limited \u015firketlerde esas sermayenin \u00f6zellikleri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ortaklar\u0131n sermayeye koyduklar\u0131 paylar yaln\u0131zca mali katk\u0131lar\u0131n\u0131 de\u011fil, \u015firket y\u00f6netimine dair s\u00f6z hakk\u0131n\u0131 ve k\u00e2r payla\u015f\u0131m\u0131ndaki oranlar\u0131n\u0131 da belirler.<\/li>\n\n\n\n<li>\u015eirketin ekonomik dayan\u0131kl\u0131l\u0131\u011f\u0131n\u0131 ve uzun vadeli hedeflerine ula\u015fma potansiyelini yans\u0131t\u0131r.<\/li>\n\n\n\n<li>Operasyonel faaliyetlerin y\u00fcr\u00fct\u00fclmesi i\u00e7in gereken miktar\u0131n belirlenmesine yard\u0131m eder.<\/li>\n\n\n\n<li>Yeni kurulan \u015firketlerin gelecekteki y\u00fck\u00fcml\u00fcl\u00fcklerine kar\u015f\u0131 g\u00fcvence i\u015flevindedir.<\/li>\n\n\n\n<li>\u015eirketin kurulu\u015f s\u00fcrecinden itibaren sa\u011flam temeller atmas\u0131n\u0131 sa\u011flar.<\/li>\n\n\n\n<li>Pazarda varl\u0131k g\u00f6steren limited \u015firketin sermaye yap\u0131s\u0131n\u0131 g\u00f6sterir.<\/li>\n\n\n\n<li>Kurumsal s\u00fcrd\u00fcr\u00fclebilirlik a\u00e7\u0131s\u0131ndan \u00f6nemlidir.<\/li>\n\n\n\n<li>Limited \u015firketlerin mali temelini olu\u015fturur.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/esas-sermaye-sisteminde-sermaye-artirimi-nasil-yapilir-1024x683.jpg\" alt=\"\" class=\"wp-image-10180\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/esas-sermaye-sisteminde-sermaye-artirimi-nasil-yapilir-1024x683.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/esas-sermaye-sisteminde-sermaye-artirimi-nasil-yapilir-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/esas-sermaye-sisteminde-sermaye-artirimi-nasil-yapilir-768x512.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/esas-sermaye-sisteminde-sermaye-artirimi-nasil-yapilir-1536x1024.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/esas-sermaye-sisteminde-sermaye-artirimi-nasil-yapilir.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esas_Sermaye_Sisteminde_Sermaye_Artirimi_Nasil_Yapilir\"><\/span>Esas Sermaye Sisteminde Sermaye Art\u0131r\u0131m\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Anonim ve limited \u015firketlerde <a href=\"https:\/\/mukellef.co\/blog\/sermaye-artirimi\/\">esas sermaye art\u0131r\u0131m\u0131<\/a> i\u00e7in farkl\u0131 yollar izlenir. Anonim \u015firketlerde bu i\u015flem genellikle genel kurul karar\u0131yla ger\u00e7ekle\u015ftirilirken limited \u015firketlerde t\u00fcm ortaklar\u0131n onay\u0131 gerekebilir.<\/p>\n\n\n\n<p>Esas sermayenin art\u0131r\u0131labilmesi i\u00e7in her iki \u015firket t\u00fcr\u00fcnde de esas s\u00f6zle\u015fme de\u011fi\u015ftirilmelidir. Ard\u0131ndan bu de\u011fi\u015fiklik tescil ve ilan edilir. \u0130lk olarak <a href=\"https:\/\/mukellef.co\/blog\/mersis-numarasi-nedir\/\">MERS\u0130S<\/a>&#8216;ten ba\u015fvuru yap\u0131larak talep numaras\u0131 al\u0131nmal\u0131d\u0131r. \u015eirketin adresinin ba\u011fl\u0131 bulundu\u011fu \u015fehirdeki ticaret odas\u0131n\u0131n sitesinden randevu olu\u015fturulmal\u0131 ve gerekli evrakla birlikte ba\u015fvuru yap\u0131lmal\u0131d\u0131r.\u00a0<\/p>\n\n\n\n<p>\u0130\u015fte anonim ve limited \u015firketlerde esas sermaye\u00a0art\u0131r\u0131m\u0131n\u0131n detaylar\u0131 a\u015fa\u011f\u0131daki \u015fekildedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketlerde_Esas_Sermaye_Artirimi\"><\/span>Anonim \u015eirketlerde Esas Sermaye Art\u0131r\u0131m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Y\u00f6netim kurulu yeni pay alma hakk\u0131n\u0131n kullan\u0131m \u015fartlar\u0131n\u0131 bir kararla belirledikten sonra pay sahiplerine minimum on be\u015f g\u00fcn s\u00fcre tan\u0131r. Y\u00f6netim kurulunun sermaye art\u0131r\u0131m\u0131n\u0131n tescilinden \u00f6nce yeni pay alma hakk\u0131n\u0131n kullan\u0131m \u015fartlar\u0131n\u0131 belirleyen karar\u0131 tescil ve ilan ettirmesi gerekir.<\/p>\n\n\n\n<p>Anonim \u015firketlerde esas sermaye&nbsp;art\u0131r\u0131m\u0131 i\u00e7in yap\u0131lacak ba\u015fvuruda iletilmesi gereken belgeler \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Esas sermaye sisteminde sermaye art\u0131r\u0131m\u0131na ili\u015fkin genel kurul karar ve m\u00fczakere defterinden noter onayl\u0131 genel kurur karar\u0131,<\/li>\n\n\n\n<li>T\u00fcrk Ticaret Kanunu&#8217;nun 457. maddesi gere\u011fince sermaye art\u0131r\u0131m\u0131n\u0131n t\u00fcr\u00fcne g\u00f6re y\u00f6netim kurulunca d\u00fczenlenen beyan,<\/li>\n\n\n\n<li>Yeminli\/serbest muhasebeci mali m\u00fc\u015favir raporu ve mali m\u00fc\u015favir faaliyet belgesi,<\/li>\n\n\n\n<li>Genel kurulun esas s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi ve y\u00f6netim kuruluna sermaye art\u0131r\u0131m\u0131 yetkisi verilmesine ili\u015fkin karar,<\/li>\n\n\n\n<li>Kanun veya esas s\u00f6zle\u015fme uyar\u0131nca belirlenen asgari pay bedellerinin \u00f6dendi\u011fini g\u00f6steren banka mektubu,<\/li>\n\n\n\n<li>\u015eirket ka\u015fesiyle yetkili taraf\u0131ndan imzalanan ve dilek\u00e7e ekindeki evrak d\u00f6k\u00fcm\u00fcn\u00fc i\u00e7eren dilek\u00e7e,<\/li>\n\n\n\n<li>Genel kurulda kabul edilen \u015fekliyle\u00a0d\u00fczenleme (tadil)\u00a0metni,<\/li>\n\n\n\n<li>Y\u00f6netim kurulu raporu,<\/li>\n\n\n\n<li>Hazirun cetvelinin asl\u0131.<\/li>\n<\/ul>\n\n\n\n<p>B\u00fct\u00fcn bu belgelerin yan\u0131 s\u0131ra anonim \u015firketlerin esas s\u00f6zle\u015fmelerine ba\u011fl\u0131 olarak \u00e7e\u015fitli belgeler gerekir. \u00d6rne\u011fin esas s\u00f6zle\u015fmenin sermaye maddesinin yeni \u015feklinde sermayeyi temsil eden paylar tadil metninde yer alm\u0131yorsa i\u015ftirak taahh\u00fctnameleri gerekebilir. Dolay\u0131s\u0131yla bu gibi durumlar i\u00e7in gerekli olan ba\u015fka belgeler de bulunur.&nbsp;<\/p>\n\n\n\n<p>Anonim \u015firket kurulu, bakanl\u0131k taraf\u0131ndan asgari unsurlar\u0131 belirlenen kurallar \u00e7er\u00e7evesinde genel kurulun \u00e7al\u0131\u015fma esaslar\u0131na ve usullerine ili\u015fkin&nbsp;\u015fartlar\u0131 i\u00e7eren bir i\u00e7 y\u00f6nerge haz\u0131rlar. Genel kurulun onay\u0131ndan sonra bu y\u00f6nerge y\u00fcr\u00fcrl\u00fc\u011fe konarak tescil ve ilan edilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Esas_Sermaye_Artirimi\"><\/span>Limited \u015eirketlerde Esas Sermaye Art\u0131r\u0131m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketlerde esas sermaye art\u0131r\u0131m\u0131 i\u00e7in ba\u015fvuru s\u00fcrecinde ihtiya\u00e7 duyulan belgeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirket ka\u015fesiyle yetkili taraf\u0131ndan imzalanan ve dilek\u00e7e ekindeki evrak d\u00f6k\u00fcm\u00fcn\u00fc i\u00e7eren dilek\u00e7e,<\/li>\n\n\n\n<li>Yeminli\/serbest muhasebeci mali m\u00fc\u015favir raporu ve mali m\u00fc\u015favir faaliyet belgesi,<\/li>\n\n\n\n<li>Genel kurul karar\u0131,<\/li>\n\n\n\n<li>Hazirun cetveli.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Anonim \u015firketlerde oldu\u011fu gibi limited \u015firketlerde de belgelerin farkl\u0131l\u0131k g\u00f6sterdi\u011fi istisnai durumlar mevcut. \u00d6rne\u011fin sermaye art\u0131r\u0131m\u0131n\u0131n ayni sermaye konular\u0131yla yap\u0131lmas\u0131 h\u00e2linde bilirki\u015fi atama karar\u0131, bilirki\u015fi raporu ve mahkeme karar\u0131 gerekebilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esas_Sermaye_Artirim_Isleminin_Hesaplanmasi\"><\/span>Esas Sermaye Art\u0131r\u0131m \u0130\u015fleminin Hesaplanmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu&#8217;nun 376. maddesinin uygulanmas\u0131na ili\u015fkin usuller ve esaslar hakk\u0131ndaki tebli\u011fi \u00fczerinden esas sermaye art\u0131r\u0131m\u0131 hesaplanabilir. \u0130lgili tebli\u011fe g\u00f6re haz\u0131rlanan esas sermaye art\u0131r\u0131m\u0131n\u0131n hesaplamas\u0131, \u00f6zvarl\u0131\u011f\u0131n eksi ve art\u0131 olmas\u0131 durumlar\u0131nda farkl\u0131 \u015fekilde yap\u0131l\u0131r.<\/p>\n\n\n\n<p>\u00d6zvarl\u0131k art\u0131 oldu\u011funda mevcut sermayenin yar\u0131s\u0131ndan \u00f6zvarl\u0131k \u00e7\u0131kar\u0131larak kalan tutar ikiyle \u00e7arp\u0131l\u0131r ve artacak sermaye miktar\u0131na ula\u015f\u0131l\u0131r.&nbsp;\u00d6zvarl\u0131k eksi oldu\u011fundaysa sermayeyle \u00f6zvarl\u0131k toplan\u0131r ve ikiyle \u00e7arp\u0131larak son sermaye bulunur.&nbsp;<\/p>\n\n\n\n<p>Ba\u015fvuru s\u00fcrecinde \u015firketin durumuna, esas s\u00f6zle\u015fmenin i\u00e7eri\u011fine ve di\u011fer farkl\u0131 nedenlere ba\u011fl\u0131 olarak de\u011fi\u015fiklik g\u00f6sterebilen belgelerin eksiksiz iletmesi gerekir.&nbsp;Ba\u015fvuru s\u00fcrecinin yan\u0131 s\u0131ra hesaplaman\u0131n da hatas\u0131z yap\u0131lmas\u0131 \u00f6nemlidir. Dolay\u0131s\u0131yla hesaplama ve ba\u015fvuru s\u00fcrecini kolayla\u015ft\u0131rmak i\u00e7in&nbsp;bu alanda yetkin ki\u015filerden destek almak fayda sa\u011flayabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esas_Sermaye_Sisteminde_Sermaye_Azaltimi_Nasil_Yapilir\"><\/span>Esas Sermaye Sisteminde Sermaye Azalt\u0131m\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Belirli prosed\u00fcrlere ve \u015fartlara uygun \u015fekilde esas sermaye sisteminde sermaye azalt\u0131m\u0131 yap\u0131labilir. Bu i\u015flem, \u015firketin sermayesinin bir k\u0131sm\u0131n\u0131n azalt\u0131larak sermaye yap\u0131s\u0131n\u0131n yeniden d\u00fczenlenmesidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketlerde_Esas_Sermaye_Azaltimi\"><\/span>Anonim \u015eirketlerde Esas Sermaye Azalt\u0131m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu&#8217;nun 473 ile 475. maddelerine ba\u011fl\u0131 olarak anonim \u015firketlerde esas sermaye azalt\u0131m i\u015flemi ger\u00e7ekle\u015ftirilebilir. Anonim \u015firketlerde esas sermaye azalt\u0131m\u0131 \u015firketin mali yap\u0131s\u0131n\u0131 d\u00fczenlemek, gereksiz sermaye y\u00fck\u00fcnden kurtulmak veya zararlar\u0131 telafi etmek amac\u0131yla yap\u0131labilir.&nbsp;<\/p>\n\n\n\n<p>Anonim \u015firketlerde esas sermaye azalt\u0131m\u0131 i\u00e7in gerekli olan belgeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00f6netim kurulu taraf\u0131ndan imzalanan alacakl\u0131lar\u0131 g\u00f6steren beyannamenin ekinde alacakl\u0131 oldu\u011funu beyan eden ki\u015filerin alacaklar\u0131n\u0131n \u00f6dendi\u011fini veya teminat alt\u0131na al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6steren belge ya da bu durumu do\u011frulayan mali m\u00fc\u015favir raporu ve faaliyet belgesi,<\/li>\n\n\n\n<li>Esas s\u00f6zle\u015fmenin de\u011fi\u015fen maddesine ili\u015fkin tadil tasar\u0131s\u0131yla sermayenin azalt\u0131lmas\u0131na y\u00f6nelik y\u00f6netim kurulu raporunun onayland\u0131\u011f\u0131 ve sermaye azalt\u0131m\u0131n\u0131n hangi usulle ger\u00e7ekle\u015ftirilece\u011finin belirtildi\u011fi genel kurul karar\u0131,<\/li>\n\n\n\n<li>Sermaye azalt\u0131lmas\u0131n\u0131n sebeplerini, azalt\u0131m amac\u0131n\u0131 ve azaltman\u0131n nas\u0131l yap\u0131laca\u011f\u0131n\u0131 g\u00f6steren, y\u00f6netim kurulunca haz\u0131rlanan ve onaylanan sermayenin azalt\u0131lmas\u0131na ili\u015fkin rapor,<\/li>\n\n\n\n<li>Sermaye azalt\u0131m\u0131n\u0131n genel kurul taraf\u0131ndan kabul edilmesinden sonra \u015firket alacakl\u0131lar\u0131na yedi\u015fer g\u00fcn arayla \u00fc\u00e7 defa \u00e7a\u011fr\u0131 yap\u0131ld\u0131\u011f\u0131na dair sicil gazetesi \u00f6rnekleri,<\/li>\n\n\n\n<li>Bakanl\u0131k temsilcisi bulundurma zorunlulu\u011fu bulunan toplant\u0131larda bakanl\u0131k temsilcisine ait atama yaz\u0131s\u0131n\u0131n asl\u0131,<\/li>\n\n\n\n<li>Yeminli\/serbest muhasebeci mali m\u00fc\u015favir raporu ve mali m\u00fc\u015favir faaliyet belgesi,<\/li>\n\n\n\n<li>Yetkili taraf\u0131ndan imzalanan ve \u015firket ka\u015fesi bas\u0131lan dilek\u00e7e,<\/li>\n\n\n\n<li>Hazirun cetvelinin asl\u0131.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Esas_Sermaye_Azaltimi\"><\/span>Limited \u015eirketlerde Esas Sermaye Azalt\u0131m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu&#8217;nun 592. maddesine g\u00f6re limited \u015firketlerde esas sermaye azalt\u0131m\u0131 yap\u0131labilir. Limited \u015firketlerde esas sermaye azalt\u0131m\u0131 i\u00e7in anonim \u015firketlerde say\u0131lan belgelere ihtiya\u00e7 duyulur. Bu belgelerle beraber dikkat edilmesi gereken \u00e7e\u015fitli etkenler vard\u0131r.<\/p>\n\n\n\n<p>\u0130\u015fte limited \u015firketlerde esas sermaye azalt\u0131m\u0131 i\u015flemlerinde g\u00f6z \u00f6n\u00fcnde bulundurulacak ek bilgiler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Limited \u015firkette her orta\u011f\u0131n koymu\u015f oldu\u011fu sermaye pay\u0131n\u0131n \u20ba25 veya katlar\u0131 olmas\u0131 gerekir.\u00a0<\/li>\n\n\n\n<li>\u015eirket s\u00f6zle\u015fmesinin sermaye maddesi d\u00fczenlenirken sermaye paylar\u0131n\u0131n itibari de\u011feri ve orta\u011fa ait pay adedi de belirtilmelidir.\u00a0<\/li>\n\n\n\n<li>T\u00fcm ortaklar\u0131n toplant\u0131ya kat\u0131lmad\u0131\u011f\u0131 durumlarda T\u00fcrkiye Ticaret Sicili Gazetesi sureti ve iadeli taahh\u00fctl\u00fc mektuba ait belgeler tescil m\u00fcracaat\u0131na eklenmelidir.<\/li>\n\n\n\n<li>T\u00fczel ki\u015fi orta\u011f\u0131n bulunmas\u0131 h\u00e2linde genel kurul karar\u0131 t\u00fczel ki\u015fi orta\u011f\u0131n\u0131n \u00fcnvan\u0131 alt\u0131nda vek\u00e2leten veya temsilen, imzalayan\u0131n ad\u0131 ile soyad\u0131 da yaz\u0131larak imzalanmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Limited \u015firketlerdeki esas sermaye zararlar sonucunda bilan\u00e7oda olu\u015fan bir a\u00e7\u0131\u011f\u0131 kapatma amac\u0131yla ve bu a\u00e7\u0131klar oran\u0131nda azalt\u0131l\u0131yorsa \u015funlara dikkat edilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirket m\u00fcd\u00fcrlerince alacakl\u0131lara \u00e7a\u011fr\u0131 yap\u0131lmas\u0131ndan, haklar\u0131n\u0131n \u00f6denmesinden veya teminat alt\u0131na al\u0131nmas\u0131ndan vazge\u00e7ilmi\u015fse ve buna ili\u015fkin m\u00fcd\u00fcrler kurulu karar\u0131 ibraz edilmi\u015fse alacaklar\u0131n \u00f6dendi\u011fini veya teminat alt\u0131na al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6steren belgeye gerek yoktur.<\/li>\n\n\n\n<li>\u015eirket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclm\u00fc\u015fse ek \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin tamamen \u00f6dendi\u011fini g\u00f6steren belge ibraz edilmelidir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esas_Sermaye_Azaltiminin_ve_Artiriminin_Es_Zamanli_Yapilmasi\"><\/span>Esas Sermaye Azalt\u0131m\u0131n\u0131n ve Art\u0131r\u0131m\u0131n\u0131n E\u015f Zamanl\u0131 Yap\u0131lmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Esas sermaye i\u015flemlerinin e\u015f zamanl\u0131 yap\u0131lmas\u0131 s\u00fcrecinde gereken bir\u00e7ok belge bulunur. Bu belgeler anonim ve limited \u015firketlerde esas sermaye art\u0131r\u0131m i\u015fleminde ihtiya\u00e7 duyulan belgelere ilave olarak gerekir.<\/p>\n\n\n\n<p>Esas sermayenin azalt\u0131m ve art\u0131r\u0131m i\u015flemlerinin e\u015f zamanl\u0131 yap\u0131lmas\u0131 i\u00e7in gerekli olan belgeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sermayenin tamam\u0131n\u0131n \u00f6dendi\u011fine, kar\u015f\u0131l\u0131ks\u0131z kal\u0131p kalmad\u0131\u011f\u0131na ve \u015firket \u00f6zvarl\u0131\u011f\u0131n\u0131n tespitine ili\u015fkin YMM (Yeminli Mali M\u00fc\u015favir) veya SMMM (Serbest Muhasebeci Mali M\u00fc\u015favir) raporu,<\/li>\n\n\n\n<li>Sermaye azalt\u0131m\u0131yla ayn\u0131 anda ve ayn\u0131 miktarda yap\u0131lan sermaye art\u0131r\u0131m\u0131n\u0131n tamam\u0131n\u0131n \u00f6dendi\u011fini belirten banka mektubu,<\/li>\n\n\n\n<li>\u015eirket s\u00f6zle\u015fmesi de\u011fi\u015fikli\u011fi bakanl\u0131\u011f\u0131n iznine veya uygun g\u00f6r\u00fc\u015f\u00fcne tabi olan \u015firketlere verilen g\u00f6r\u00fc\u015f yaz\u0131s\u0131,\u00a0<\/li>\n\n\n\n<li>\u015eirket m\u00fcd\u00fcr\u00fcn\u00fcn haz\u0131rlad\u0131\u011f\u0131 ve genel kurulun onaylad\u0131\u011f\u0131 sermayenin azalt\u0131lmas\u0131na ili\u015fkin rapor,<\/li>\n\n\n\n<li>\u0130\u015flemle ilgili h\u00fck\u00fcmleri i\u00e7eren de\u011fi\u015fik \u015firket s\u00f6zle\u015fmesi metni,<\/li>\n\n\n\n<li>\u0130\u015fleme ili\u015fkin genel kurul karar\u0131n\u0131n noter onayl\u0131 sureti.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Kurma_ve_Yonetme_Surecindeki_Yardimciniz_Mukellef\"><\/span>\u015eirket&nbsp;Kurma ve Y\u00f6netme S\u00fcrecindeki Yard\u0131mc\u0131n\u0131z: M\u00fckellef<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak \u015firket kurma ve y\u00f6netme s\u00fcre\u00e7lerinizin her a\u015famas\u0131nda size yol g\u00f6steriyoruz.\u00a0Yaz\u0131l\u0131m, e-ticaret ve dan\u0131\u015fmanl\u0131k gibi sekt\u00f6rlerde \u015firketi olan ya da giri\u015fim fikirlerini hayata ge\u00e7irmek isteyen herkese destek sunuyoruz.<\/p>\n\n\n\n<p>Siz de bir \u015firket sahibiyseniz ve yasal prosed\u00fcrleri h\u0131zl\u0131ca ilerletmek istiyorsan\u0131z profesyonel ekibimizle ileti\u015fime ge\u00e7ebilirsiniz. \u015eirket durumunuza ba\u011fl\u0131 olarak sunulan \u00e7\u00f6z\u00fcmler sayesinde esas sermayenizi art\u0131rma s\u00fcrecini kolayca tamamlayabilirsiniz. Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">kay\u0131t olun<\/a>, M\u00fckellef ayr\u0131cal\u0131\u011f\u0131n\u0131 ya\u015fayan \u015firketler aras\u0131na kat\u0131l\u0131n!\u00a0<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-3c928836-d491-492a-aa51-970897a4e1d0\">\n\t\t<span class=\"hs-cta-node hs-cta-3c928836-d491-492a-aa51-970897a4e1d0\" id=\"3c928836-d491-492a-aa51-970897a4e1d0\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/3c928836-d491-492a-aa51-970897a4e1d0\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-3c928836-d491-492a-aa51-970897a4e1d0\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/3c928836-d491-492a-aa51-970897a4e1d0.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '3c928836-d491-492a-aa51-970897a4e1d0', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/21.5.20124093.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">5995 Ticaret Sicili Y\u00f6netmeli\u011fi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/limited-sirketler\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0130stanbul Ticaret Odas\u0131 Limited \u015eirket Ticaret Sicili \u0130\u015flemleri<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/anonim-sirketler\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0130stanbul Ticaret Odas\u0131 Anonim \u015eirket Ticaret Sicili \u0130\u015flemleri<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ito.org.tr\/documents\/Ticaret-Sicil\/dilekceler-belgeler\/as_hazirun_cetveli.doc\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0130stanbul Ticaret Odas\u0131 GENEL KURULDA HAZIR BULUNANLAR L\u0130STES\u0130 \u00d6RNE\u011e\u0130<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Esas sermaye, \u015firketlerin faaliyetlerini s\u00fcrd\u00fcrebilmesi ve b\u00fcy\u00fcyebilmesi i\u00e7in belirlenen finansal bir tutard\u0131r. Esas sermaye yaln\u0131zca i\u015fletmenin kurulu\u015funda de\u011fil, y\u00f6netim s\u00fcrecinde de hesaplanmal\u0131d\u0131r.&nbsp;Sermaye miktar\u0131n\u0131n belirlenmesi \u015firketin faaliyet alan\u0131 do\u011frultusunda stratejik kararlar almas\u0131na yard\u0131m eder. Rehber niteli\u011findeki yaz\u0131m\u0131zdan &#8220;Esas sermaye nedir, nas\u0131l hesaplan\u0131r ve esas sermaye sisteminde sermaye art\u0131r\u0131m\u0131 nas\u0131l yap\u0131l\u0131r?&#8221; sorular\u0131n\u0131n cevaplar\u0131na ula\u015fabilirsiniz. Ayn\u0131 zamanda anonim &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10179,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[382],"tags":[],"class_list":["post-10177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10177"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10177\/revisions"}],"predecessor-version":[{"id":10181,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10177\/revisions\/10181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10179"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}