{"id":59038,"date":"2024-07-25T15:20:39","date_gmt":"2024-07-25T12:20:39","guid":{"rendered":"https:\/\/ambylegal.by\/news\/when-company-pay-dividents\/"},"modified":"2024-07-25T15:20:39","modified_gmt":"2024-07-25T12:20:39","slug":"when-company-pay-dividents","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/","title":{"rendered":"Bir \u015eirket Ne Zaman Temett\u00fc \u00d6deyebilir?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\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=\"Toggle Table of Content\"><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 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Hangi_odemeler_temettu_olarak_kabul_edilir\" >Hangi \u00f6demeler temett\u00fc olarak kabul edilir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Sirketlerin_temettu_odeme_kurallarini_bilmesi_neden_onemlidir\" >\u015eirketlerin temett\u00fc \u00f6deme kurallar\u0131n\u0131 bilmesi neden \u00f6nemlidir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Anonim_sirketlerde_temettu_ne_zaman_odenebilir\" >Anonim \u015firketlerde temett\u00fc ne zaman \u00f6denebilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Bir_anonim_sirket_ne_zaman_temettu_odemez\" >Bir anonim \u015firket ne zaman temett\u00fc \u00f6demez&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Anonim_sirkette_temettuler_ne_zaman_odenir\" >Anonim \u015firkette temett\u00fcler ne zaman \u00f6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Limited_ve_ek_sorumluluk_sirketlerinde_temettu_ne_zaman_odenebilir\" >Limited ve ek sorumluluk \u015firketlerinde temett\u00fc ne zaman \u00f6denebilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Limited_sirketlerde_ODO_temettu_ne_siklikla_odenebilir\" >Limited \u015firketlerde (ODO) temett\u00fc ne s\u0131kl\u0131kla \u00f6denebilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Ortaklar_genel_kurulu_hangi_durumlarda_kar_dagitimina_ve_temettu_odenmesine_karar_vermemelidir\" >Ortaklar genel kurulu hangi durumlarda k\u00e2r da\u011f\u0131t\u0131m\u0131na ve temett\u00fc \u00f6denmesine karar vermemelidir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Temettu_odemesi_kararinda_nasil_yardimci_olabiliriz\" >Temett\u00fc \u00f6demesi karar\u0131nda nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/#Bize_Ulasin\" >Bize Ula\u015f\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">\u0130\u015f d\u00fcnyas\u0131nda temett\u00fcler, yat\u0131r\u0131mc\u0131lar\u0131 \u00e7ekmek ve elde tutmak a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. \u015eirketin mali durumunun sa\u011fl\u0131kl\u0131 oldu\u011funu ve k\u00e2r elde edebildi\u011fini g\u00f6sterir. Ancak temett\u00fc \u00f6demesi kendili\u011finden ger\u00e7ekle\u015fmez; bir\u00e7ok etkene ba\u011fl\u0131d\u0131r. Bu makalede, \u015firketlerin sahiplerine ve hissedarlar\u0131na hangi ko\u015fullarda temett\u00fc \u00f6demeye karar verebilece\u011fi ve hangi durumlarda temett\u00fc \u00f6dememesi gerekti\u011fi ele al\u0131nmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_odemeler_temettu_olarak_kabul_edilir\"><\/span><strong>Hangi \u00f6demeler temett\u00fc olarak kabul edilir<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fc, \u015firketin vergiler ve \u015firketin neden oldu\u011fu zararlar\u0131n kapat\u0131lmas\u0131 sonras\u0131nda da\u011f\u0131t\u0131labilir durumda kalan k\u00e2r\u0131d\u0131r.<br>Hukuken temett\u00fcy\u00fc yaln\u0131zca anonim \u015firketler hissedarlar\u0131na \u00f6der. Limited \u015firketler ve ek sorumluluk \u015firketleri ise k\u00e2r\u0131, \u015firket sermayesindeki paylar\u0131 oran\u0131nda ortaklar\u0131 aras\u0131nda da\u011f\u0131t\u0131r. Kolayl\u0131k olmas\u0131 i\u00e7in bu \u00f6demelerin t\u00fcm\u00fcn\u00fc temett\u00fc olarak adland\u0131raca\u011f\u0131z.&nbsp;<br>\u0130\u015fletme sahiplerinin, anonim \u015firketlerde hissedarlara yap\u0131lan temett\u00fc \u00f6demeleri ile anonim \u015firket d\u0131\u015f\u0131ndaki \u015firketlerin ortaklar\u0131na yap\u0131lan k\u00e2r da\u011f\u0131t\u0131mlar\u0131 aras\u0131ndaki fark\u0131 anlamas\u0131 gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketlerin_temettu_odeme_kurallarini_bilmesi_neden_onemlidir\"><\/span><strong>\u015eirketlerin temett\u00fc \u00f6deme kurallar\u0131n\u0131 bilmesi neden \u00f6nemlidir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mali istikrar\u0131n\u0131 ve piyasadaki \u00e7ekicili\u011fini korumak isteyen her \u015firketin temett\u00fc \u00f6deme kurallar\u0131n\u0131 bilmesi \u00f6nemlidir.&nbsp;<br>\u0130lk olarak, uygun bir temett\u00fc politikas\u0131 hissedarlarla g\u00fcvene dayal\u0131 ili\u015fkiler kurulmas\u0131na yard\u0131mc\u0131 olur; d\u00fczenli \u00f6demeler istikrar\u0131n ve i\u015fletmenin gelece\u011fine duyulan g\u00fcvenin g\u00f6stergesidir.&nbsp;<br>\u0130kinci olarak, kurallar\u0131n bilinmesi \u015firketlerin nakit ak\u0131\u015flar\u0131n\u0131 etkili bi\u00e7imde y\u00f6netmesini sa\u011flar. Temett\u00fc \u00f6demeden \u00f6nce \u015firketin mali durumunu ve \u00f6deme g\u00fcc\u00fcn\u00fc de\u011ferlendirmek, likidite s\u0131k\u0131nt\u0131s\u0131n\u0131 ve ekonomik g\u00fc\u00e7l\u00fckleri \u00f6nlemeye yard\u0131mc\u0131 olur.<br>Ayr\u0131ca, \u00f6demeleri d\u00fczenleyen mevzuat\u0131 ve kurallar\u0131 bilmek hukuki sorunlar\u0131n ve olas\u0131 para cezalar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7meye yard\u0131mc\u0131 olur. \u015eirketin itibar\u0131n\u0131 korumas\u0131 ve yeni yat\u0131r\u0131mc\u0131lar \u00e7ekmesi i\u00e7in bu kurallara uygun hareket etmesi gerekir.<br>Temett\u00fc politikas\u0131 yaln\u0131zca mali bir konu de\u011fil, \u015firketin genel stratejisini ve piyasadaki imaj\u0131n\u0131 etkileyebilecek stratejik bir ara\u00e7t\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/07\/portrait-man-using-laptop-home-1.png\" alt=\"\" class=\"wp-image-9776\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/07\/portrait-man-using-laptop-home-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/07\/portrait-man-using-laptop-home-1-300x169.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/07\/portrait-man-using-laptop-home-1-768x432.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_sirketlerde_temettu_ne_zaman_odenebilir\"><\/span><strong>Anonim \u015firketlerde temett\u00fc ne zaman \u00f6denebilir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Anonim \u015firket, imtiyazl\u0131 pay sahiplerine temett\u00fc \u00f6demeli; ayr\u0131ca adi pay sahiplerine de temett\u00fc \u00f6demelidir. \u0130mtiyazl\u0131 paylar, \u00f6zellikle sahibine sabit tutarda temett\u00fc alma hakk\u0131 tan\u0131r; ancak oy hakk\u0131yla genel kurula kat\u0131lma hakk\u0131 vermez.<br>Anonim \u015firket, temett\u00fc almaya hak kazanan hissedarlar\u0131n listesini d\u00fczenler.<br>Temett\u00fcler, genel kurulun karar\u0131na ve genel kurul taraf\u0131ndan onaylanan \u015firket i\u00e7i belgeye g\u00f6re \u00f6denir. Karar veya \u015firket i\u00e7i belge, temett\u00fclerin da\u011f\u0131t\u0131m ve \u00f6deme usul\u00fcn\u00fc ve \u00f6deme s\u00fcresini belirler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bir_anonim_sirket_ne_zaman_temettu_odemez\"><\/span><strong>Bir anonim \u015firket ne zaman temett\u00fc \u00f6demez&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Genel kurulun temett\u00fc \u00f6denmesine ili\u015fkin karar\u0131 uygulanmaz; karar\u0131n al\u0131nd\u0131\u011f\u0131 veya temett\u00fclerin \u00f6denece\u011fi s\u0131rada a\u015fa\u011f\u0131daki engellerden biri varsa b\u00f6yle bir karar al\u0131namaz ya da uygulanamaz:<br>1. Anonim \u015firketin esas sermayesinin tamam\u0131 \u00f6denmemi\u015ftir. A\u00e7\u0131k anonim \u015firketlerde asgari esas sermaye yakla\u015f\u0131k 4.500 avro, kapal\u0131 anonim \u015firketlerde ise yakla\u015f\u0131k 1.100 avrodur. \u015eirket esas s\u00f6zle\u015fmesinde daha y\u00fcksek bir esas sermaye \u00f6ng\u00f6r\u00fclebilir.<br>2. Temett\u00fc \u00f6demesi, \u015firketin net varl\u0131klar\u0131n\u0131n de\u011ferini esas sermaye ve yedek ak\u00e7elerin toplam\u0131n\u0131n alt\u0131na d\u00fc\u015f\u00fcrecektir. Net varl\u0131k de\u011feri, varl\u0131klar\u0131n (malvarl\u0131\u011f\u0131 ve yat\u0131r\u0131mlar\u0131n) de\u011feri ile \u015firketin y\u00fck\u00fcml\u00fcl\u00fcklerinin de\u011feri aras\u0131ndaki farkt\u0131r.<br>3. \u015eirketin net varl\u0131klar\u0131n\u0131n de\u011feri, esas sermaye ve yedek ak\u00e7elerin toplam\u0131ndan azd\u0131r.<br>4. \u015eirket, alacakl\u0131lar\u0131na olan bor\u00e7lar\u0131 nedeniyle iflas tehlikesiyle kar\u015f\u0131 kar\u015f\u0131yad\u0131r.<br>5. \u015eirket, kendisinden sat\u0131n ald\u0131\u011f\u0131 paylar\u0131n bedelini hissedarlara \u00f6dememi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_sirkette_temettuler_ne_zaman_odenir\"><\/span><strong>Anonim \u015firkette temett\u00fcler ne zaman \u00f6denir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ara d\u00f6nem muhasebe (finansal) tablolar\u0131, anonim \u015firketin ilk \u00e7eyrek, alt\u0131 ayl\u0131k ve dokuz ayl\u0131k d\u00f6nemler i\u00e7in temett\u00fc \u00f6denmesine karar vermesine imk\u00e2n verir. Y\u0131ll\u0131k temett\u00fc \u00f6demeleri ise y\u0131ll\u0131k muhasebe (finansal) tablolar\u0131ndaki verilere dayan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130mtiyazl\u0131 ve adi paylara ili\u015fkin temett\u00fc \u00f6deme s\u00fcresi, anonim \u015firketin esas s\u00f6zle\u015fmesinde belirlenir. Adi paylara ili\u015fkin temett\u00fc \u00f6deme s\u00fcresi esas s\u00f6zle\u015fmede belirtilmemi\u015fse, temett\u00fcler genel kurul karar\u0131n\u0131n al\u0131nd\u0131\u011f\u0131 tarihten itibaren en ge\u00e7 60 g\u00fcn i\u00e7inde \u00f6denir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_ve_ek_sorumluluk_sirketlerinde_temettu_ne_zaman_odenebilir\"><\/span><strong>Limited ve ek sorumluluk \u015firketlerinde temett\u00fc ne zaman \u00f6denebilir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Limited \u015firketlerde (LLC) ve ek sorumluluk \u015firketlerinde (ODO), vergiler ve zorunlu \u00f6demeler yap\u0131ld\u0131ktan, \u015firketin neden oldu\u011fu zararlar kapat\u0131ld\u0131ktan ve \u015firket fonlar\u0131na (olu\u015fturulmu\u015flarsa) gerekli aktar\u0131mlar yap\u0131ld\u0131ktan sonra k\u00e2r kalm\u0131\u015fsa temett\u00fc \u00f6denebilir. \u015eirket sahiplerine temett\u00fc olarak da\u011f\u0131t\u0131lacak k\u00e2r tutar\u0131n\u0131 \u015firket belirler; k\u00e2r\u0131n tamam\u0131 yerine bir k\u0131sm\u0131 da da\u011f\u0131t\u0131labilir. Da\u011f\u0131t\u0131lacak k\u00e2r tutar\u0131, \u015firket esas s\u00f6zle\u015fmesinde veya genel kurul karar\u0131nda belirlenir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fcler, \u015firket esas s\u00f6zle\u015fmesinde belirlenen usule g\u00f6re ve \u015firket sahiplerinin esas sermayedeki paylar\u0131 oran\u0131nda \u00f6denir. \u015eirketin devlet tescili s\u0131ras\u0131nda esas s\u00f6zle\u015fmede b\u00f6yle bir usul belirlenmemi\u015fse \u015fu se\u00e7enekler vard\u0131r:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Se\u00e7enek 1<\/strong><br>\u015eirket ortaklar\u0131na temett\u00fc \u00f6demesinin zamanlamas\u0131 ve usul\u00fcyle ilgili olarak esas s\u00f6zle\u015fmede de\u011fi\u015fiklik yapmak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Se\u00e7enek 2<\/strong><br>Esas s\u00f6zle\u015fmede de\u011fi\u015fiklik yapmamak; bu durumda da\u011f\u0131t\u0131lan k\u00e2r, genel kurulun k\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fkin karar\u0131ndan itibaren en ge\u00e7 60 g\u00fcn i\u00e7inde \u00f6denir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_sirketlerde_ODO_temettu_ne_siklikla_odenebilir\"><\/span><strong>Limited \u015firketlerde (ODO) temett\u00fc ne s\u0131kl\u0131kla \u00f6denebilir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Genel kurul, k\u00e2r da\u011f\u0131t\u0131m\u0131 hakk\u0131nda y\u0131lda en az bir kez karar verir. Bu nedenle \u015firket sahipleri y\u0131lda en az bir kez temett\u00fc alabilir. Ancak k\u00e2r da\u011f\u0131t\u0131m\u0131, temett\u00fc \u00f6demesiyle ayn\u0131 \u015fey de\u011fildir.<br>\u015eirket esas s\u00f6zle\u015fmesinde temett\u00fclerin daha s\u0131k, \u00f6rne\u011fin ayl\u0131k, \u00fc\u00e7 ayl\u0131k veya alt\u0131 ayl\u0131k sonu\u00e7lara g\u00f6re ya da ba\u015fka aral\u0131klarla \u00f6denmesi \u00f6ng\u00f6r\u00fclebilir.&nbsp;<br>Esas s\u00f6zle\u015fmede temett\u00fc \u00f6deme s\u0131kl\u0131\u011f\u0131n\u0131n ortaklar genel kurulu taraf\u0131ndan d\u00fczenli olarak belirlenece\u011fi de belirtilebilir.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Belarus&#8217;ta \u015eirketler Hukuku Avukatlar\u0131<\/div>\r\n    <div class=\"bcta__snippet\">\u0130\u015finizi korumak ve b\u00fcy\u00fctmek i\u00e7in Belarus&#8217;taki \u015firketiniz veya t\u00fczel ki\u015fili\u011finiz i\u00e7in \u015firketler hukuku alan\u0131nda hukuki destek al\u0131n!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tDetayl\u0131 Bilgi            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ortaklar_genel_kurulu_hangi_durumlarda_kar_dagitimina_ve_temettu_odenmesine_karar_vermemelidir\"><\/span><strong>Ortaklar genel kurulu hangi durumlarda k\u00e2r da\u011f\u0131t\u0131m\u0131na ve temett\u00fc \u00f6denmesine karar vermemelidir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A\u015fa\u011f\u0131daki durumlarda \u015firket sahipleri temett\u00fc \u00f6denmesine karar veremez; karar daha \u00f6nce al\u0131nm\u0131\u015fsa \u015firket temett\u00fc \u00f6deyemez:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. \u015eirketin esas sermayesinin tamam\u0131 \u00f6denmemi\u015ftir. Limited \u015firketlerde (ODO) asgari esas sermaye tutar\u0131 belirlenmemi\u015ftir; tutar \u015firket esas s\u00f6zle\u015fmesinde belirlenir.<br>2. \u015eirket ortakl\u0131\u011f\u0131ndan ayr\u0131lan ki\u015fiye pay\u0131n\u0131n ger\u00e7ek de\u011feri \u00f6denmemi\u015ftir.<br>3. \u015eirketin \u00f6denmemi\u015f bor\u00e7lar\u0131 nedeniyle iflas sebepleri mevcuttur.<br>4. Temett\u00fc \u00f6demesi sonras\u0131nda \u015firketin \u00f6denmemi\u015f bor\u00e7lar\u0131 nedeniyle iflas sebepleri ortaya \u00e7\u0131kacakt\u0131r.<br>5. Temett\u00fc \u00f6deme karar\u0131 al\u0131nd\u0131\u011f\u0131 s\u0131rada \u015firketin net varl\u0131klar\u0131n\u0131n de\u011feri, esas sermaye ve yedek ak\u00e7elerin toplam\u0131ndan azd\u0131r.<br>6. Temett\u00fc \u00f6demesi sonucunda \u015firketin net varl\u0131klar\u0131n\u0131n de\u011feri, esas sermaye ve yedek ak\u00e7elerin toplam\u0131n\u0131n alt\u0131na d\u00fc\u015fecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fc \u00f6deme karar\u0131 bu durumlar ortaya \u00e7\u0131kmadan \u00f6nce al\u0131nm\u0131\u015fsa, \u015firket bu durumlar ortadan kalkt\u0131ktan sonra temett\u00fc \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Temettu_odemesi_kararinda_nasil_yardimci_olabiliriz\"><\/span><strong>Temett\u00fc \u00f6demesi karar\u0131nda nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avukatlar\u0131m\u0131z kurumsal ili\u015fkiler alan\u0131nda deneyimli uzmanlard\u0131r. A\u015fa\u011f\u0131daki konularda destek sa\u011flayabiliriz:&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Anonim \u015firketlerde, limited \u015firketlerde ve ek sorumluluk \u015firketlerinde temett\u00fclerin kayda al\u0131nmas\u0131 ve \u00f6denmesi hakk\u0131nda dan\u0131\u015fmanl\u0131k sunmak.<\/li>\n\n\n\n<li>\u015eirket belgelerinizi inceleyerek temett\u00fc \u00f6deme imk\u00e2nlar\u0131n\u0131 de\u011ferlendirmek ve size hukuki g\u00f6r\u00fc\u015f sunmak.<\/li>\n\n\n\n<li>Temett\u00fc \u00f6deme usul\u00fcne ili\u015fkin belge paketini haz\u0131rlamak.<\/li>\n\n\n\n<li>Devlet kurumlar\u0131 nezdinde menfaatlerinizi temsil etmek.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bize_Ulasin\"><\/span><strong>Bize Ula\u015f\u0131n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Temett\u00fclerle ilgili sorular\u0131n\u0131z veya uyu\u015fmazl\u0131klar\u0131n\u0131z varsa size memnuniyetle <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">yard\u0131mc\u0131 oluruz<\/a>! Temett\u00fc \u00f6demeleri konusundaki uzun y\u0131llara dayanan deneyimimiz, bu alandaki uyu\u015fmazl\u0131klar\u0131 \u00e7\u00f6zmenize yard\u0131mc\u0131 olacakt\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp, Viber, Telegram);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015f d\u00fcnyas\u0131nda temett\u00fcler, yat\u0131r\u0131mc\u0131lar\u0131 \u00e7ekmek ve elde tutmak a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. \u015eirketin mali durumunun sa\u011fl\u0131kl\u0131 oldu\u011funu ve k\u00e2r elde edebildi\u011fini g\u00f6sterir. Ancak temett\u00fc \u00f6demesi kendili\u011finden ger\u00e7ekle\u015fmez; bir\u00e7ok etkene ba\u011fl\u0131d\u0131r. Bu makalede, \u015firketlerin sahiplerine ve hissedarlar\u0131na hangi ko\u015fullarda temett\u00fc \u00f6demeye karar verebilece\u011fi ve hangi durumlarda temett\u00fc \u00f6dememesi gerekti\u011fi ele al\u0131nmaktad\u0131r. Hangi \u00f6demeler temett\u00fc olarak kabul [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-59038","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bir \u015eirket Ne Zaman Temett\u00fc \u00d6deyebilir? 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I Amby Legal\" \/>\n<meta property=\"og:description\" content=\"Belarus&#039;ta \u015firketlerin sahiplerine ve hissedarlar\u0131na temett\u00fc \u00f6demeye karar verebilece\u011fi ko\u015fullar ve durumlar.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ambylegal.by\/tr\/news\/when-company-pay-dividents\/\" \/>\n<meta property=\"og:site_name\" content=\"Amby Legal\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-25T12:20:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/front-view-plant-growing-from-golden-coins.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"4862\" \/>\n\t<meta property=\"og:image:height\" content=\"2735\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AMBY Legal Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AMBY Legal Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/when-company-pay-dividents\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/when-company-pay-dividents\\\/\"},\"author\":{\"name\":\"AMBY Legal Team\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/person\\\/e1ec68c172f9b17852dba42bd82937ae\"},\"headline\":\"Bir \u015eirket Ne Zaman Temett\u00fc \u00d6deyebilir?\",\"datePublished\":\"2024-07-25T12:20:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/when-company-pay-dividents\\\/\"},\"wordCount\":1322,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/when-company-pay-dividents\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/front-view-plant-growing-from-golden-coins.jpg\",\"articleSection\":[\"Nachricht\"],\"inLanguage\":\"tr-TR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/when-company-pay-dividents\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/when-company-pay-dividents\\\/\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/when-company-pay-dividents\\\/\",\"name\":\"Bir \u015eirket Ne Zaman Temett\u00fc \u00d6deyebilir? 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