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1
14 Şubat 2011 tarihli ve 27846 sayılı Resmi Gazete’de yayımlanmıştır.
Çalışmamızda, karışıklığa sebebiyet vermemek için, 29/6/1956 tarihli ve 6762 sayılı
Kanun için Eski Ticaret Kanunu manasında ETK, 13 Ocak 2011 tarihli ve 6102 sayılı
Türk Ticaret Kanunu için de mer’i Türk Ticaret Kanunu manasında TTK kısaltmaları
kullanılmıştır.
3
TTK, müdürlerin birden fazla olmaları durumunda ise onların bir kurul olduğunu
belirterek anonim şirketteki yönetim kuruluna özgü bir işleyiş kuralını hükme
bağlamıştır. Buna göre, şirketin birden fazla müdürü bulunduğu takdirde, bunlardan biri,
şirketin ortağı olup olmadığına bakılmaksızın, genel kurul tarafından “müdürler kurulu
başkanı” olarak atanır (TTK, m.624/f.1).
2
52
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ELOkQoRVXQGDQsermaye ile kanunî yedek akçeler6
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4
ETK’nın 324. maddesinde; “Son yıllık bilançodan esas sermayenin yarısının karşılıksız
kaldığı anlaşılırsa, idare meclisi derhal toplanarak durumu umumi heyete bildirir.
Şirketin aciz halinde bulunduğu şüphesini uyandıran emareler mevcutsa idare meclisi
aktiflerin satış fiyatları esas olmak üzere bir ara bilançosu tanzim eder. Esas sermayenin
üçte ikisi karşılıksız kaldığı takdirde, umumi heyet bu sermayenin tamamlanmasına veya
kalan üçte bir sermaye ile iktifaya karar vermediği takdirde şirket feshedilmiş sayılır.
Şirketin aktifleri şirket alacaklarının alacaklarını karşılamaya yetmediği takdirde idare
meclisi bu durumu derhal mahkemeye bildirmeye mecburdur. Mahkeme bu takdirde
şirketin iflasına hükmeder. Şu kadar ki; şirket durumunun ıslahı mümkün görülüyorsa
idare meclisi veya bir alacaklının talebi üzerine mahkeme iflas kararını tehir edebilir.
Bu halde mahkeme, envanter tanzimi veya bir yediemin tayini gibi şirket mallarının
muhafazası için lüzumlu tedbirleri alır.” hükmüne yer verilmekte idi.
5
Bkz. TÜRK, Ahmet, Anonim Ortaklıkta Sermaye Kaybı ve Borca Batıklığın Hukuki
Sonuçları, Nobel Yayın Dağıtım, Ankara, 1999, s.3-7
6
“Sermaye” terimi ile bilânçoda sermaye kalemi altında yer alan esas sermaye ve
kayıtlı sermaye sisteminde çıkarılmış sermaye; kanunî yedek akçe ile 519’uncu madde
hükmünde düzenlenen akçeler kastedilmiştir. Bkz. Türk Ticaret Kanunu Tasarısı ve
Adalet Komisyonu Raporu, Esas No:1/324, TBMM Tutanak Dergisi, Dönem:23, Yasama
Yılı:2, S.Sayısı:96, Nr.112
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Batıklığın Tespiti ve Sonuçları, Marmara Üniversitesi Hukuk Fakültesi Hukuk
Araştırmaları Dergisi, Cilt:18, Sayı:2, 2012, s.646
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