Alacak haklarının anonim ortaklıklara ayni sermaye olarak getirilmesi
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Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Bilgi Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
ÖZET: Çalışmamızda bir ayni sermaye türü olarak alacak haklarının, anonim ortaklıklara getirilmesi konu edilmiştir. Konumuzun kapsamı yalnız halka açık olmayan anonim ortaklıklarla sınırlı tutulmuş olup hacmi itibariyle ayrı bir çalışmaya konu edilebilecek kıymetli evrakın taahhüdünün doğuracağı özel sorunlar da incelenmemiştir. İlk olarak, anonim ortaklıklarda sermaye ve ayni sermaye kavramları ele alınmıştır. Ayni sermaye kavramı terminolojik olarak incelenmiş ve akabinde ayni sermaye yeterlilik koşulları üzerinde durulmuştur. Ayrıca ayni sermaye taahhüdünde bulunulabilecek durumlar da genel hatlarıyla değerlendirilmiştir. Ayni sermaye kavramının incelenmesi sonrasında, alacak hakları özelinde de bir inceleme gerçekleştirilmiş ve alacak hakları ayni sermaye taahhüdünde farklılık arz edebilecek yönlerden, bu farklılıklardan da bahsedilmek suretiyle tasnife tabi tutulmuştur. Bu noktada özellikle anonim ortaklığın kendisinden olan alacaklar yönünden kapsamlı bir değerlendirme gerçekleştirilmiş ve bu konudaki çeşitli sorunlar ortaya konulmuştur. Akabinde alacak haklarının ayni sermaye niteliğini haiz olup olmadığı hususu, karşılaştırmalı hukuktan da faydalanılarak incelenmiş ve alacak hakları ayni sermaye yeterlilik koşulları doğrultusunda ele alınmıştır. Alacak haklarının ayni sermaye olarak taahhüt edilmesi, ilk etapta taşıdığı genel özellikler bağlamında irdelenmiştir. Akabinde değer biçme prosedürü, karşılaştırmalı hukukun da incelenmesi suretiyle tüm yönleriyle detaylı biçimde değerlendirilmiş ve konuyla ilgili sorunlar tespit edilmiştir. Daha sonra taahhüt konusu alacak haklarını koruyucu işlemlerle ayni sermaye borcunun ifası üzerinde durulmuştur. Son olarak da alacak haklarının ayni sermaye olarak taahhüdünde pay sahibinin kanun koyucu tarafından öngörülen sorumluluğu üzerinde durulmuştur.
ABSTRACT Subject of our study is the contribution of receivables to joint-stock companies as contribution in kind. Scope of our subject has been kept limited to the non-public companies and special problems stem from the contribution of negotiable instruments are excluded as they require an additional study. Firstly, concepts of capital and contribution in kind in joint-stock companies have been discussed. Afterwards, terminological examination of the concept of contribution in kind has been made and adequacy conditions of in-kind contributions have been introduced. Last but not least, circumstances that in-kind contributions may occur have been evaluated in general terms. After examination of the contribution in kind concept, an additional examination specifically addressing the receivable rights has also been made and receivable rights have been categorized by the aspects that may cause differences in the in-kind contributions together with outlining such differences. At this point, receivables from the joint-stock company itself have been particularly evaluated in detail and various problems regarding to this subject have been presented. Afterwards, it has been examined whether the receivable rights qualify as contribution in kind or not by benefiting from comparative law and the receivable rights have been discussed in accordance with the adequacy conditions of in-kind contributions. In-kind contribution of receivables has been addressed by its general characteristics at first. Subsequently, valuation process has been evaluated in detail from all aspects by also benefiting from comparative law and the problems related to the subject have been determined accordingly. Afterwards, injunctive reliefs regarding to pledged receivables and fulfillment of the obligation of contribution in kind were discussed. Finally, shareholder’s liability set forth by the legislature regarding the inkind contribution of receivables has been examined.
ABSTRACT Subject of our study is the contribution of receivables to joint-stock companies as contribution in kind. Scope of our subject has been kept limited to the non-public companies and special problems stem from the contribution of negotiable instruments are excluded as they require an additional study. Firstly, concepts of capital and contribution in kind in joint-stock companies have been discussed. Afterwards, terminological examination of the concept of contribution in kind has been made and adequacy conditions of in-kind contributions have been introduced. Last but not least, circumstances that in-kind contributions may occur have been evaluated in general terms. After examination of the contribution in kind concept, an additional examination specifically addressing the receivable rights has also been made and receivable rights have been categorized by the aspects that may cause differences in the in-kind contributions together with outlining such differences. At this point, receivables from the joint-stock company itself have been particularly evaluated in detail and various problems regarding to this subject have been presented. Afterwards, it has been examined whether the receivable rights qualify as contribution in kind or not by benefiting from comparative law and the receivable rights have been discussed in accordance with the adequacy conditions of in-kind contributions. In-kind contribution of receivables has been addressed by its general characteristics at first. Subsequently, valuation process has been evaluated in detail from all aspects by also benefiting from comparative law and the problems related to the subject have been determined accordingly. Afterwards, injunctive reliefs regarding to pledged receivables and fulfillment of the obligation of contribution in kind were discussed. Finally, shareholder’s liability set forth by the legislature regarding the inkind contribution of receivables has been examined.
Açıklama
Anahtar Kelimeler
Contribution in kind, receivable right, joint-stock companies, set-off, valuation, Ayni sermaye, alacak hakkı, anonim ortaklıklar, takas, değer biçme
