{"id":2861,"date":"2016-04-04T17:00:24","date_gmt":"2016-04-04T17:00:24","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2861"},"modified":"2016-04-11T17:58:26","modified_gmt":"2016-04-11T17:58:26","slug":"bagimsiz-denetime-tabi-olma-sartlari","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetime-tabi-olma-sartlari.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetime Tabi Olma \u015eartlar\u0131"},"content":{"rendered":"

BA\u011eIMSIZ DENET\u0130ME TAB\u0130 OLMA \u015eARTLARI DE\u011e\u0130\u015eM\u0130\u015eT\u0130R<\/strong><\/p>\n

19 Mart 2016 tarihli ve 29658 Say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 2016\/8549 Say\u0131l\u0131<\/p>\n

Bakanlar Kurulu Karar ile 19\/12\/2012 tarih ve 2012\/4213 Say\u0131l\u0131 Karar’da de\u011fi\u015fiklik yap\u0131larak<\/p>\n

Ba\u011f\u0131ms\u0131z denetime tabi olacak \u015firketlerin belirlenmesinde dikkate al\u0131nan \u015fartlar yeniden<\/p>\n

belirlenmi\u015ftir. \u0130lgili BKK karar\u0131na g\u00f6re;<\/p>\n

Tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az<\/p>\n

ikisini sa\u011flayan \u015firketler 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131<\/p>\n

Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmleri<\/p>\n

\u00e7er\u00e7evesinde Ba\u011f\u0131ms\u0131z denetime tabidir:<\/p>\n

a) Aktif toplam\u0131 40 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 80 milyon ve \u00fcst\u00fc T\u00fcrk liras\u0131<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 200 ve \u00fcst\u00fc<\/p>\n

Ayr\u0131ca, 19\/12\/2012 tarih ve 2012\/4213 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ekinde yer alan ;<\/p>\n

(II) SAYILI L\u0130STE G\u00d6RE;<\/p>\n

1) Sermayesinin en az % 25’i kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na, sendikalara,<\/p>\n

derneklere, vak\u0131flara, kooperatiflere ve bunlar\u0131n \u00fcst kurulu\u015flar\u0131na do\u011frudan veya dolayl\u0131<\/p>\n

olarak ait olan<\/p>\n

\u015firketlerden a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini sa\u011flayanlar.<\/p>\n

a) Aktif toplam\u0131 30 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 40 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 125 ve \u00fcst\u00fc.<\/p>\n

————————————————————————<\/p>\n

2) Yurt \u00e7ap\u0131nda g\u00fcnl\u00fck olarak gazete yay\u0131mlayan \u015firketlerden a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az<\/p>\n

ikisini sa\u011flayanlar.<\/p>\n

a) Aktif toplam\u0131 40 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 60 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 125 ve \u00fcst\u00fc.<\/p>\n

————————————————————————<\/p>\n

3) Kaynak tahsisi i\u00e7ermeyen yetkilendirme sahibi \u015firketler ile \u00e7a\u011fr\u0131 merkezi \u015firketleri hari\u00e7<\/p>\n

olmak \u00fczere, 15\/1\/2004 tarihli ve 5070 say\u0131l\u0131 Elektronik \u0130mza Kanunu, 5\/11\/2008 tarihli ve<\/p>\n

5809 say\u0131l\u0131 Elektronik Haberle\u015fme Kanunu ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 1525 inci<\/p>\n

maddesi kapsam\u0131nda Bilgi Teknolojileri ve \u0130leti\u015fim Kurumu denetimine tabi olan \u015firketlerden<\/p>\n

a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini sa\u011flayanlar.<\/p>\n

a) Aktif toplam\u0131 30 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 60 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 200 ve \u00fcst\u00fc.<\/p>\n

————————————————————————<\/p>\n

4) 20\/2\/2001 tarihli ve 4628 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu, 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131<\/p>\n

Do\u011falgaz Piyasas\u0131 Kanunu, 4\/12\/2003 tarihli ve 5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu ve<\/p>\n

2\/3\/2005 tarihli ve 5307 say\u0131l\u0131 S\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f Petrol Gazlar\u0131 (LPG) Piyasas\u0131 Kanunu ve<\/p>\n

Elektrik Piyasas\u0131 Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun uyar\u0131nca Enerji Piyasas\u0131<\/p>\n

D\u00fczenleme Kurumu d\u00fczenlemelerine tabi olarak<\/p>\n

faaliyet g\u00f6steren lisans, sertifika veya yetki belgesi sahibi \u015firketlerden (4046 say\u0131l\u0131 Kanun<\/p>\n

h\u00fck\u00fcmlerine tabi kamu iktisadi te\u015febb\u00fcsleri hari\u00e7) a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini<\/p>\n

sa\u011flayanlar.<\/p>\n

a) Aktif toplam\u0131 30 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 60 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 200 ve \u00fcst\u00fc.<\/p>\n

————————————————————————<\/p>\n

5) Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada ve\/veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem<\/p>\n

g\u00f6rmeyen ancak Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda halka a\u00e7\u0131k say\u0131lan \u015firketlerden<\/p>\n

a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini sa\u011flayanlar.<\/p>\n

a) Aktif toplam\u0131 15 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 20 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 50 ve \u00fcst\u00fc.<\/p>\n

————————————————————————<\/p>\n

6) Gayri faal olan veya faaliyetleri ge\u00e7ici olarak durdurulan veya iptal edilmi\u015f olan (gerekli<\/p>\n

ana s\u00f6zle\u015fme de\u011fi\u015fiklikleri ve benzeri prosed\u00fcr i\u015flemleri hen\u00fcz ger\u00e7ekle\u015ftirilmemi\u015f olanlar<\/p>\n

dahil) i\u015ftirak ve \u015firketler hari\u00e7 olmak \u00fczere, Tasarruf Mevduat\u0131 ve Sigorta Fonunun i\u015ftirakleri<\/p>\n

ile m\u00fclga 4389 say\u0131l\u0131 Bankalar Kanunu ve 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu kapsam\u0131nda Fon<\/p>\n

taraf\u0131ndan denetimi ve y\u00f6netimi devral\u0131nan \u015firketlerden a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini<\/p>\n

sa\u011flayanlar.<\/p>\n

a) Aktif toplam\u0131 30 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 60 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 200 ve \u00fcst\u00fc.<\/p>\n

————————————————————————<\/p>\n

7) 8\/6\/1984 tarihli ve 233 say\u0131l\u0131 Kamu \u0130ktisadi Te\u015febb\u00fcsleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde<\/p>\n

Kararname kapsam\u0131nda faaliyet g\u00f6steren kamu iktisadi te\u015febb\u00fcsleri ve ba\u011fl\u0131 ortakl\u0131klar\u0131 ile<\/p>\n

sermayesinin en az %<\/p>\n

50’si belediyelere ait olan \u015firketlerden a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini sa\u011flayanlar.<\/p>\n

a) Aktif toplam\u0131 30 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 40 milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/p>\n

c) \u00c7al\u0131\u015fan say\u0131s\u0131 125 ve \u00fcst\u00fc.<\/p>\n

660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve<\/p>\n

G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmleri \u00e7er\u00e7evesinde Ba\u011f\u0131ms\u0131z<\/p>\n

denetime tabidir:<\/p>\n

Bakanlar Kurulu Karar\u0131 ; 01 Ocak 2016 tarihinden ge\u00e7erli olmak \u00fczere, 19\/03\/2016<\/p>\n

Tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

Di\u011fer taraftan;<\/p>\n

\uf076 \u015eirketler, bu Kararda belirtilen \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisinin s\u0131n\u0131rlar\u0131n\u0131 art arda iki hesap<\/p>\n

d\u00f6neminde a\u015fmalar\u0131 durumunda m\u00fcteakip hesap d\u00f6neminden itibaren ba\u011f\u0131ms\u0131z<\/p>\n

denetime tabi olur. Ba\u011f\u0131ms\u0131z denetime tabi \u015firketler, s\u00f6z konusu \u00f6l\u00e7\u00fctlerden en az<\/p>\n

ikisine ait s\u0131n\u0131rlar\u0131n art arda iki hesap d\u00f6neminde alt\u0131nda kalmalar\u0131 ya da bir hesap<\/p>\n

d\u00f6neminde s\u00f6z konusu \u00f6l\u00e7\u00fctlerden en az ikisinin s\u0131n\u0131rlar\u0131n\u0131n y\u00fczde yirmi veya daha<\/p>\n

fazla alt\u0131nda kalmalar\u0131 durumunda, m\u00fcteakip hesap d\u00f6neminden itibaren ba\u011f\u0131ms\u0131z<\/p>\n

denetim kapsam\u0131ndan \u00e7\u0131kar\u0131l\u0131r.<\/p>\n

\uf076 Bu Kararda belirtilen \u00fc\u00e7 \u00f6l\u00e7\u00fctten ikisinin s\u0131n\u0131rlar\u0131n\u0131n a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n<\/p>\n

belirlenmesinde; \u015firketin aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 bak\u0131m\u0131ndan<\/p>\n

y\u00fcr\u00fcrl\u00fckteki mevzuat uyar\u0131nca haz\u0131rlad\u0131klar\u0131 \u00f6nceki y\u0131llara ait (son iki y\u0131ldaki)<\/p>\n

finansal tablolar, \u00e7al\u0131\u015fan say\u0131s\u0131 bak\u0131m\u0131ndan ise \u015firkette \u00f6nceki y\u0131llardaki (son iki<\/p>\n

y\u0131ldaki) ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 esas al\u0131n\u0131r.<\/p>\n

\uf076 Ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleri bulunan \u015firketler a\u00e7\u0131s\u0131ndan bu Kararda belirtilen \u00fc\u00e7<\/p>\n

\u00f6l\u00e7\u00fctten ikisinin s\u0131n\u0131rlar\u0131n\u0131n a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n belirlenmesinde; aktif toplam\u0131 ve<\/p>\n

y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 bak\u0131m\u0131ndan ana ortakl\u0131k ve ba\u011fl\u0131 ortakl\u0131\u011fa ait finansal<\/p>\n

tablolarda yer alan kalemlerin toplam\u0131 (varsa grup i\u00e7i i\u015flemler yok edilir), \u00e7al\u0131\u015fan<\/p>\n

say\u0131s\u0131 bak\u0131m\u0131ndan ise ana ortakl\u0131kta ve ba\u011fl\u0131 ortakl\u0131kta \u00f6nceki y\u0131llardaki (son iki<\/p>\n

y\u0131ldaki) ortalama \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n toplam\u0131 dikkate al\u0131n\u0131r. \u0130\u015ftirakler a\u00e7\u0131s\u0131ndan, s\u00f6z<\/p>\n

konusu \u00f6l\u00e7\u00fctler i\u015ftirakteki hisseleri oran\u0131nda dikkate al\u0131n\u0131r.<\/p>\n

Yukar\u0131daki h\u00fck\u00fcmlerden hareketle ba\u011f\u0131ms\u0131z denetime 01 Ocak 2016 tarihi itibariyle<\/p>\n

girilip girilmedi\u011finin tespitinde;<\/p>\n

\uf076 Finansal tablolar a\u00e7\u0131s\u0131ndan 2014 ve 2015 Mali tablolar\u0131,<\/p>\n

\uf076 \u00c7al\u0131\u015fan say\u0131s\u0131 bak\u0131m\u0131ndan ise 2014 ve 2015 y\u0131llar\u0131ndaki ortalama \u00e7al\u0131\u015fan say\u0131s\u0131<\/p>\n

dikkate al\u0131nacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

BA\u011eIMSIZ DENET\u0130ME TAB\u0130 OLMA \u015eARTLARI DE\u011e\u0130\u015eM\u0130\u015eT\u0130R 19 Mart 2016 tarihli ve 29658 Say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 2016\/8549 Say\u0131l\u0131 Bakanlar Kurulu Karar ile 19\/12\/2012 tarih ve 2012\/4213 Say\u0131l\u0131 Karar’da de\u011fi\u015fiklik yap\u0131larak Ba\u011f\u0131ms\u0131z denetime tabi olacak \u015firketlerin belirlenmesinde dikkate al\u0131nan \u015fartlar yeniden belirlenmi\u015ftir. \u0130lgili BKK karar\u0131na g\u00f6re; Tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte a\u015fa\u011f\u0131daki \u00fc\u00e7 […]<\/p>\n","protected":false},"author":1,"featured_media":2862,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,24],"tags":[],"views":2545,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2861"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2861"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2861\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2862"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}