{"id":3389,"date":"2017-02-21T21:39:19","date_gmt":"2017-02-21T21:39:19","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3389"},"modified":"2017-02-21T21:42:00","modified_gmt":"2017-02-21T21:42:00","slug":"varlik-fonu","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/varlik-fonu.html","title":{"rendered":"Varl\u0131k Fonu"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>T\u00dcRK\u0130YE VARLIK FONUN \u00dcLKE VARLIK FONLARINA UYGUNLU\u011eU<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>\u00d6zkan ZEYREK<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Ba\u011f\u0131ms\u0131z Denet\u00e7i<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>&nbsp; &nbsp; &nbsp; &nbsp;<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bakanlar Kurulunca 24.01.2017 tarihli ve 2017\/9756 say\u0131l\u0131 Kararnamenin eki karar\u0131 ile a\u00e7\u0131klanan T\u00fcrkiye Cumhuriyeti Ziraat Bankas\u0131 A\u015e, Boru Hatlar\u0131 Ta\u015f\u0131ma A\u015e, T\u00fcrkiye Petrolleri AO, Posta ve Telgraf Te\u015fkilat\u0131 A\u015e, T\u00fcrksat Uydu Haberle\u015fme Kablo TV ve i\u015fletme A\u015e\u2019nin, &nbsp;Hazineye ait hisselerinin tamam\u0131, T\u00fcrk Telekom\u00fcnikasyon A\u015e\u2019nin y\u00fczde 6.68 oran\u0131ndaki Hazine\u2019ye ait hisseleri ile Eti Maden i\u015fletmeleri ve \u00c7ay \u0130\u015fletmeleri&nbsp; Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn &nbsp;ve Savunma Sanayi&nbsp; Destekleme&nbsp; Fonuna ait 3 milyar lira tutar\u0131ndaki kayna\u011f\u0131n en ge\u00e7 aktar\u0131m tarihini izleyen 3 ay i\u00e7inde geri \u00f6denmek kayd\u0131yla, T\u00fcrkiye Varl\u0131k Fonu Y\u00f6netimi Anonim \u015eirketine &nbsp;devredilmesinin kararla\u015ft\u0131r\u0131lmas\u0131ndan sonra kamuoyunun varl\u0131k fonu dikkatini \u00e7ekmi\u015ftir<strong>.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp; Bu makalenin konusu varl\u0131k fonu nedir? &nbsp;Fonunun olu\u015fturulmas\u0131n\u0131n gerek\u00e7esi, varl\u0131k fonunun kaynaklar\u0131, fonun yasalara uygunlu\u011fu ve fonun denetimi ile fonun kurulu\u015funa kar\u015f\u0131 muhalif g\u00f6r\u00fc\u015flerinin a\u00e7\u0131klanmas\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp; <strong>G\u0130R\u0130\u015e<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp; Varl\u0131k Fonu; Genel olarak akademisyenler, finans uzmanlar\u0131 ve fon y\u00f6neticileri taraf\u0131ndan a\u015fa\u011f\u0131daki tan\u0131mda birle\u015ftikleri g\u00f6r\u00fclmektedir.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00dclke varl\u0131k fonlar\u0131, bir \u00fclkenin elinde bulunan fazla tasarruflar\u0131 ekonominin uzun d\u00f6nemli istikrar\u0131, krizlere kar\u015f\u0131 korunmas\u0131 ve gelecek ku\u015faklar\u0131n refah\u0131n\u0131 art\u0131rma hedefine d\u00f6n\u00fck yat\u0131r\u0131mlar yapmak nedeniyle kurulmaktad\u0131rlar.<\/span><\/p>\n<p><span style=\"color: #000000;\">T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Plan ve B\u00fct\u00e7e Komisyonuna sunulan raporda fonun kurulu\u015f gerek\u00e7esinde;&nbsp; ba\u015flang\u0131\u00e7ta kamu kaynaklar\u0131 ve \u00e7e\u015fitli fonlardan aktar\u0131mlarla olu\u015fturulan T\u00fcrkiye Varl\u0131k Fonu Kaynaklar\u0131, zamanla kendi kayna\u011f\u0131n\u0131 yaratan bir yap\u0131ya sahip olabilecektir. Bu \u00e7er\u00e7evede, ilk a\u015famada Devlete ait \u00e7e\u015fitli fon ve gelirlerin belirli bir y\u00fczdesi al\u0131narak T\u00fcrkiye Varl\u0131k Fonunun kaynaklar\u0131n\u0131 olu\u015fturulmas\u0131 planlanmaktad\u0131r. Di\u011fer taraftan, yurt i\u00e7i ve yurt d\u0131\u015f\u0131nda finansal risklerin artmas\u0131yla ya\u015fanan ekonomi dalgalanma d\u00f6nemlerinde, yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n ger\u00e7ekle\u015ftirdikleri fon \u00e7\u0131k\u0131\u015flar\u0131n\u0131n varl\u0131k fiyatlar\u0131nda sert d\u00fc\u015f\u00fc\u015flere yol a\u00e7mas\u0131 ve yerli yat\u0131r\u0131mc\u0131lar\u0131n spek\u00fclatif d\u00f6viz taleplerinin artmas\u0131, sorununun \u00e7\u00f6z\u00fcm\u00fc i\u00e7in, finansal stres ortam\u0131nda piyasalarda stabilize edici bir g\u00f6rev \u00fcstlenecek, kamu fonlar\u0131n\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fc ve g\u00fcc\u00fcn\u00fc g\u00f6r\u00fcn\u00fcr k\u0131larak piyasalarda gerekli g\u00fcven ortam\u0131n\u0131 yaratacak ve \u00fclkemizin uluslar aras\u0131 kredibilitesinin artmas\u0131n\u0131 sa\u011flamakt\u0131r. Yine T\u00fcrkiye Varl\u0131k Fonunun Kurulmas\u0131yla;&nbsp; B\u00fcy\u00fcme oran\u0131na ilave art\u0131\u015f sa\u011flanmas\u0131, sermaye piyasalar\u0131n\u0131n b\u00fcy\u00fcme ve derinle\u015fmesinin h\u0131zland\u0131r\u0131lmas\u0131,&nbsp; yap\u0131lacak yat\u0131r\u0131mlarla ek istihdam sa\u011flanmas\u0131, Savunma havac\u0131l\u0131k ve yaz\u0131l\u0131m gibi teknoloji yo\u011fun stratejik sekt\u00f6rlerdeki yerli \u015firketlerin sermaye ve proje baz\u0131nda desteklenmesi, k\u00fcresel oyuncu olmalar\u0131n\u0131n sa\u011flanmas\u0131, otoyollar, kanal \u0130stanbul, \u00fc\u00e7\u00fcnc\u00fc k\u00f6pr\u00fc ve havaliman\u0131, n\u00fckleer santral gibi b\u00fcy\u00fck altyap\u0131 projelerine kamu kesimi borcunu art\u0131rmadan finansman sa\u011flanmas\u0131, fon ekonomimizin yap\u0131sal sorunlar\u0131n\u0131 a\u015fmas\u0131nda katk\u0131 sa\u011flamas\u0131n\u0131n yan\u0131 s\u0131ra d\u0131\u015f politikan\u0131n \u00f6nemli bir enstr\u00fcman\u0131 olarak T\u00fcrkiye\u2019nin uluslar aras\u0131 arenada daha fazla s\u00f6z sahibi olmas\u0131na da katk\u0131 sa\u011flayacakt\u0131r denilmektedir.<\/span><\/p>\n<p><span style=\"color: #000000;\">T\u00fcrkiye Varl\u0131k Fonunun Kaynaklar\u0131; \u00f6zelle\u015ftirme Y\u00fcksek Kurulu taraf\u0131ndan \u00f6zelle\u015ftirme kapsam ve program\u0131nda bulunan ve T\u00fcrkiye varl\u0131k fonuna devrine karar verilen kurulu\u015f ve varl\u0131klar ile \u00f6zelle\u015ftirme fonundan T\u00fcrkiye varl\u0131k fonuna aktar\u0131lmas\u0131na karar verilen nakit fazlas\u0131ndan, Kamu Kurum ve Kurulu\u015flar\u0131n\u0131n tasarrufu alt\u0131nda bulunan ihtiya\u00e7 fazlas\u0131 gelir, kaynak ve varl\u0131klardan; Bakanlar Kurulu taraf\u0131ndan T\u00fcrkiye Varl\u0131k Fonuna aktar\u0131lmas\u0131na veya \u015eirket taraf\u0131ndan y\u00f6netilmesine karar&nbsp; verilenlerden, T\u00fcrkiye Varl\u0131k Fonu taraf\u0131ndan yurt i\u00e7i ve yurt d\u0131\u015f\u0131 sermaye ve para piyasalar\u0131ndan ilgili mevzuat kapsam\u0131nda yer alan izin ve onaylar aranmaks\u0131z\u0131n sa\u011flanan finansman ve kaynaklardan, para ve sermaye piyasas\u0131 d\u0131\u015f\u0131nda di\u011fer y\u00f6ntemlerle sa\u011flanan finansman ve kaynaklardan olu\u015faca\u011f\u0131 kanunun ilgili maddesinde yer almaktad\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp; T\u00fcrkiye Varl\u0131k Fonu ve T\u00fcrkiye Varl\u0131k Fonu b\u00fcnyesinde kurulacak alt fonlar ba\u011f\u0131ms\u0131z denetime tabidir. \u015eirket,6362 say\u0131l\u0131 Kanun kapsam\u0131nda kurumsal y\u00f6netim d\u00fczenlemelerine uyar.&nbsp; T\u00fcrkiye Varl\u0131k Fonu ve T\u00fcrkiye Varl\u0131k Fonu b\u00fcnyesinde kurulacak alt fonlar\u0131n ba\u011f\u0131ms\u0131z denetimden ge\u00e7mi\u015f y\u0131ll\u0131k mali tablolar\u0131 ile faaliyetleri, Ba\u015fbakan taraf\u0131ndan g\u00f6revlendirilecek sermaye piyasalar\u0131, finans, ekonomi, maliye, bankac\u0131l\u0131k, kalk\u0131nma alanlar\u0131nda uzman en az \u00fc\u00e7 merkezi denetim eleman\u0131 taraf\u0131ndan ba\u011f\u0131ms\u0131z denetim standartlar\u0131 \u00e7er\u00e7evesinde denetlenir. Denetim sonucu haz\u0131rlanacak rapor her y\u0131l haziran ay\u0131 sonuna kadar Bakanlar Kuruluna sunulur. T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Plan ve B\u00fct\u00e7e Komisyonu taraf\u0131ndan, haz\u0131rlanan ve Ba\u015fbakanl\u0131k taraf\u0131ndan g\u00f6nderilen denetim raporlar\u0131 \u00fczerinden g\u00f6r\u00fc\u015f\u00fclerek denetlenir.<\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp; Buraya kadar yukar\u0131daki yaz\u0131lanlardan Fonun \u00fclke i\u00e7in \u00f6nemi ve gelecekle ilgili fondan beklentiler yer alm\u0131\u015f bulunmaktad\u0131r.&nbsp; Fonun kurulu\u015funa kar\u015f\u0131 muhalif olma nedenleri ise a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp; Genel kabul g\u00f6rm\u00fc\u015f tan\u0131mlara g\u00f6re Ulusal varl\u0131k Fonlar\u0131, bug\u00fcn\u00fcn kaynaklar\u0131ndan gelecek nesillerin de yararlanmas\u0131 ilkesine dayanarak \u201ccari fazlas\u0131 veren \u00fclkelerin cari fazlalar\u0131n\u0131 gelecek nesillerin de yararlanaca\u011f\u0131 yat\u0131r\u0131mlarla de\u011ferlendirilmesini\u201d ve ya do\u011fal kaynaklar\u0131n i\u015fletilmesinden kaynaklanan gelirlerin gelecek nesillerin de yararlanmas\u0131na olanak verecek \u015fekilde y\u00fcksek getirili yat\u0131r\u0131mlara y\u00f6nlendirilmesi hedeflenmektedir.<\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;Fona devredilecek varl\u0131klar konusunda Bakanlar Kuruluna tan\u0131nan yetkinin s\u0131n\u0131rs\u0131z olmas\u0131, alt ve \u00fcst s\u0131n\u0131rlar\u0131n belirtilmemesinin Anayasaya ayk\u0131r\u0131 oldu\u011fu ele\u015ftirilerine sebep olmaktad\u0131r. \u015e\u00f6yle ki Kanunun T\u00fcrkiye Varl\u0131k Fonunun kaynaklar\u0131 ve finansman sa\u011flanmas\u0131 ba\u015fl\u0131kl\u0131 4\u2019\u00fcnc\u00fc maddesinin 1\/b bendinde yer alan h\u00fck\u00fcmle Bakanlar Kuruluna kamu kurum ve kurulu\u015flar\u0131n\u0131n tasarrufu alt\u0131nda bulunan ihtiya\u00e7 fazlas\u0131, gelir kaynak ve varl\u0131klar\u0131n T\u00fcrkiye varl\u0131k fonuna aktar\u0131lmas\u0131 yetkisi ve bunlar\u0131n T\u00fcrkiye Varl\u0131k Fonu&nbsp; Anonim \u015eirketi taraf\u0131ndan y\u00f6netilmesini yetkisi verilmektedir. Ki\u015filerin hak ve \u00f6zg\u00fcrl\u00fcklerinin g\u00fcvence alt\u0131na al\u0131nabilmesi i\u00e7in yasama ve y\u00fcr\u00fctme organlar\u0131n\u0131n yetkilerinin s\u0131n\u0131rlanmas\u0131 ihtiyac\u0131 sadece temel hak ve \u00f6zg\u00fcrl\u00fckler alan\u0131nda de\u011fil, kamu harcamalar\u0131na ili\u015fkin d\u00fczenlemeler alan\u0131nda da gerekli olup,&nbsp; bu ba\u011flamda \u00e7e\u015fitli kurallar anayasalarda yer al\u0131r. Demokrasilerde kamu harcamalar\u0131n\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fc ve kapsam\u0131 ile bu harcamalar\u0131n yap\u0131labilmesi i\u00e7in vatanda\u015flara getirilecek y\u00fck\u00fcml\u00fcl\u00fcklere halk karar verir ki buna B\u00fct\u00e7e Hakk\u0131 denilmektedir. B\u00fct\u00e7e Hakk\u0131 se\u00e7ti\u011fi temsilciler arac\u0131l\u0131\u011f\u0131 ile kullan\u0131l\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">Fonun Denetimi;&nbsp; Anayasam\u0131z\u0131n 165\u2019nci maddesi&nbsp; \u201cSermayesinin yar\u0131s\u0131ndan fazlas\u0131 do\u011frudan do\u011fruya veya dolayl\u0131 olarak Devlete ait olan kamu kurulu\u015f ve ortaklar\u0131n\u0131n T\u00fcrkiye B\u00fcy\u00fck Millet Meclisince denetlenmesi esaslar\u0131 kanunla d\u00fczenlenir.\u201d H\u00fckm\u00fcn\u00fc ta\u015f\u0131maktad\u0131r. Bu \u015firketin ve kuracaklar\u0131 \u015firketlerin T\u00fcrkiye Varl\u0131k Fonu ve bu fon b\u00fcnyesinde kurulacak alt fonlar\u0131n denetiminin T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine ait olmas\u0131 Anayasal \u015fartt\u0131r.&nbsp; Kanunun\u201d denetim\u201d ba\u015fl\u0131kl\u0131 6\u2019 nc\u0131 maddesinde yer verilen denetim \u015fekli ve i\u00e7eri\u011fi \u015firketin ve fonun T.B.M.M. taraf\u0131ndan denetimi de\u011fil, sadece ba\u011f\u0131ms\u0131z denetim ve \u00fc\u00e7l\u00fc komisyon denetim raporlar\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fclmesinden ibarettir. \u015eirket ve fonun, finansal tablolar\u0131n\u0131n ba\u011f\u0131ms\u0131z denet\u00e7ilerle denetlenece\u011fi, Say\u0131\u015ftay denetimine tabi olmayaca\u011f\u0131 ifade edilmi\u015ftir. \u015eirket ve Fonun Say\u0131\u015ftay denetimine tabi olmamas\u0131n\u0131n ve Meclis ad\u0131na yap\u0131lacak denetimine ili\u015fkin bir denetim olmamas\u0131n\u0131n Anayasan\u0131n 160 ve 165 inci maddelerine ayk\u0131r\u0131 oldu\u011fu iddia edilmektedir.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>SONU\u00c7:&nbsp; <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;T\u00fcrkiye varl\u0131k fonunun te\u015fekk\u00fcl\u00fc di\u011fer d\u00fcnya \u00fclkelerince kurulmu\u015f olan varl\u0131k fonlar\u0131yla kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda fonun genel tan\u0131m\u0131 ile uyu\u015fmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. &nbsp;T\u00fcrkiye\u2019de ne petrol geliri ne de d\u0131\u015f ticaret fazlas\u0131 veya b\u00fct\u00e7e fazlas\u0131 mevcuttur. Bu nedenle \u00fclke varl\u0131k fonlar\u0131, ya \u00c7in gibi \u00f6demeler dengesi \u00f6nemli \u00f6l\u00e7\u00fcde fazla veren y\u00fckl\u00fc miktarda d\u00f6viz rezervine sahip \u00fclkeler ya da Norve\u00e7 ve ya K\u00f6rfez \u00fclkeleri gibi petrol ve do\u011falgaz ihracat\u00e7\u0131s\u0131 \u00fclkeler taraf\u0131ndan kurulmaktad\u0131r.&nbsp; Bu nedenle d\u00fcnyada varl\u0131k fonu sahibi \u00fclkeler, &nbsp;ellerindeki fonlar\u0131 d\u0131\u015far\u0131da yat\u0131r\u0131ma d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in kurarken, T\u00fcrkiye Varl\u0131k Fonu esas olarak d\u0131\u015far\u0131dan bor\u00e7 alabilmek i\u00e7in kuruldu\u011fu g\u00f6r\u00fclmektedir. \u00dclke fonlar\u0131 temelde \u00fclke d\u0131\u015f\u0131nda yat\u0131r\u0131m yapmak i\u00e7in kurulurken, T\u00fcrkiye varl\u0131k fonunun ana i\u015flevi i\u00e7 piyasaya finansman sa\u011flamay\u0131 hedeflemektedir. &nbsp;Fonun kurulu\u015f sermayesinin tamam\u0131 \u00f6zelle\u015ftirme idaresine ait olup fonun bu y\u00f6n\u00fcyle bir kamu varl\u0131\u011f\u0131 olarak nitelendirilmesi ve varl\u0131k fonu denetiminin Say\u0131\u015ftay taraf\u0131ndan denetlenmemesi hesap verilebilirlik ve \u015feffafl\u0131k ilkelerine ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir.&nbsp;&nbsp;<\/span><\/p>\n<p><span style=\"color: #000000;\">B a\u011f\u0131ms\u0131z Denetim bir i\u015fletmenin mali tablo ve di\u011fer finansal bilgilerinin \u00f6nceden belirlenmi\u015f kriterlere uygunlu\u011fu ve do\u011frulu\u011funun makul g\u00fcvence sa\u011flayacak yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131tlar\u0131 ile gerekli t\u00fcm ba\u011f\u0131ms\u0131z denetim tekniklerinin uygulanarak de\u011ferlendirilmesi ve sonu\u00e7lar\u0131n\u0131n bir rapora ba\u011flanmas\u0131 iken;&nbsp;<\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;Say\u0131\u015ftay denetiminin amac\u0131;&nbsp; Kamuda hesap verme sorumlulu\u011fu ve mali saydaml\u0131k esaslar\u0131 \u00e7er\u00e7evesinde, kamu idarelerinin etkili, ekonomik, verimli ve hukuka uygun olarak \u00e7al\u0131\u015fmas\u0131 ve kamu kaynaklar\u0131n\u0131n \u00f6ng\u00f6r\u00fclen ama\u00e7, hedef, kanunlar ve di\u011fer hukuki d\u00fczenlemelere uygun olarak elde edilmesi, muhafaza edilmesi ve kullan\u0131lmas\u0131 i\u00e7in T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi ad\u0131na yap\u0131lacak denetimleri, sorumlular\u0131n hesap ve i\u015flemlerinin kesin h\u00fckme ba\u011flanmas\u0131n\u0131 ve kanunlarla verilen inceleme, denetleme ve h\u00fckme ba\u011flanmas\u0131 g\u00f6rev ve yetkilerine sahiptirler.&nbsp; Bu y\u00f6n\u00fcyle bak\u0131ld\u0131\u011f\u0131nda Say\u0131\u015ftan denetimini ile Ba\u011f\u0131ms\u0131z Denetimi n kar\u015f\u0131la\u015ft\u0131r\u0131lacak bir y\u00f6n\u00fc yoktur, Fonun Say\u0131\u015ftay denetimi d\u0131\u015f\u0131nda b\u0131rak\u0131lmas\u0131 endi\u015fe verici bir unsur olup ivedilikle Say\u0131\u015ftay denetimi kapsam\u0131na al\u0131nmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">Anonim \u015eirket \u015feklinde kurulmu\u015f olan T\u00fcrkiye Varl\u0131k Fonu ba\u015fta gelir ve kurumlar vergisi olmak \u00fczere muafiyet ve istisnalarla imtiyazl\u0131 bir \u015firket stat\u00fcs\u00fc halini alm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00dclke insanlar\u0131n\u0131n, her t\u00fcrl\u00fc zorluk ve de \u00e7abalar\u0131 neticesinde kurulup b\u00fcy\u00fct\u00fclen ekonomik fakt\u00f6rlerin devredildi\u011fi T\u00fcrkiye Varl\u0131k fonunda mevcudiyetlerini korumalar\u0131n\u0131 ve \u00fclke i\u00e7in eskiden oldu\u011fu gibi katma de\u011fer yaratmaya devam etmesi herkesin en b\u00fcy\u00fck beklentisidir.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00dclke varl\u0131k fonlar\u0131n\u0131n kurulu\u015fundaki amac\u0131, kaynaklar\u0131 ve kaynaklar\u0131n\u0131n de\u011ferlendirilmesi a\u00e7\u0131s\u0131ndan T\u00fcrkiye Varl\u0131k Fonu ile bir benzerliklerinin olmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ekler:&nbsp; T\u00fcrkiye Varl\u0131k Fonu Y\u00f6netim A.\u015e. Kanunu<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TBMM Plan B\u00fct\u00e7e Komisyonu Raporu<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Say\u0131\u015ftay Kanunu<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u0130smail \u00d6zkul D\u00fcnya yazar\u0131<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00dcRK\u0130YE VARLIK FONUN \u00dcLKE VARLIK FONLARINA UYGUNLU\u011eU \u00d6zkan ZEYREK Ba\u011f\u0131ms\u0131z Denet\u00e7i &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bakanlar Kurulunca 24.01.2017 tarihli ve 2017\/9756 say\u0131l\u0131 Kararnamenin eki karar\u0131 ile a\u00e7\u0131klanan T\u00fcrkiye Cumhuriyeti Ziraat Bankas\u0131 A\u015e, Boru Hatlar\u0131 Ta\u015f\u0131ma A\u015e, T\u00fcrkiye Petrolleri AO, Posta ve Telgraf Te\u015fkilat\u0131 A\u015e, T\u00fcrksat Uydu Haberle\u015fme Kablo TV ve i\u015fletme A\u015e\u2019nin, &nbsp;Hazineye ait [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2487,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,57],"tags":[],"views":1961,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3389"}],"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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=3389"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3389\/revisions"}],"predecessor-version":[{"id":3390,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3389\/revisions\/3390"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2487"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}