Halka açık anonim ortaklıklarda pay defteri
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Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Bilgi Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
ÖZET: Tezimizde, HAAO’larda pay defteri incelenmiştir. ticaret hukuku ve sermaye piyasası hukukunda pay defterine ilişkin hükümler değerlendirilmiştir. Ağırlıklı nokta, SPK’nın 13’üncü maddesinde dayanağını bulan sermaye piyasası araçlarının -payların- kayden izlenmesine dair düzenlemenin pay defterine etkisi ve pay defterinin TTK ile ticari defter kabul edilmesinin sonuçlarıdır. Bu çerçevede tezimizin ilk bölümünde pay defterine uygulanacak hukuk kuralları tespit edilerek, ilgili temel kavramlar münferiden ve fakat genel mahiyette ele alınmaktadır. İkinci bölüm, pay defteri tutma yükümlülüğünün sorgulandığı, pay defterinin ticari defter olarak kabul edilmesinin sonuçlarının değerlendirildiği ve pay defteri ile ispat usulünün ele alındığı kısımdır. Bu bölümde ayrıca, pay defterinin içeriği, tutulma usulü, kaydedilecek bilgiler ve defteri tutmakla yükümlü organ ele alınmaktadır. Üçüncü bölümde kaydi sistem ve payların kaydileştirilmesi ile ilgili mevzuat araştırılmaktadır. Dördüncü bölümde, pay defterine yapılan kayıtların hukuki niteliği değerlendirilmekte, pay devirlerinin pay defterine ne şekilde yansıtılacağı konusu ile, HAAO’ların borsada işlem gören ve görmeyen paylarının deftere kaydı konusunda izlenecek farklı uygulamalar incelenmektedir. Bu kapsamda, esas sözleşmede payın devrini sınırlayan hükümlerin yer alması hali de incelememize dahildir. HAAO’ların borsada işlem gören paylarının pay defterine kaydına ilişkin öneriler beşinci bölümde kaleme alınmaktadır. Bu kısımda, pay defterinin elektronik ortamda tutulabilecek defterler arasında yer aldığına dair tespitimiz açıklanmaya çalışılarak, öğretideki pay defterinin tutulma usulüne ilişkin önerilere ve bizim önerimize yer verilmektedir. Sonuç kısmında, çalışmamızın genel değerlendirmesi yapılmaktadır.
ABSTRACT: The subject of the thesis is shareholders’stock register (share ledger) in publicly held corporations. In the work carried out under the Commercial Act and Capital Market Law, the provisions of both regulations regarding the share ledger were evaluated. The main focus of the study is the impact of monitoring of the dematerialization of the capital market instruments on the share ledger (Article 13) and the implications of the treatment of the commercial ledger as a commercial book based on the Commercial Act. In the first section the applicable rules for the share ledger will be determined and the related concepts will be evaluated. The second part is the section where the obligation of keeping the share book is questioned, the results of the acceptance of the share book as commercial book is evaluated and the proof method with the share book is discussed. In this section, the content of the share ledger, the method of retention, the information to be recorded and the parties which are responsible for keeping the book are addressed. The third section investigates the registration system and the legislation regarding the dematerialization of the shares. In the fourth section, issues such as the legal nature of the records made in the share ledger, how the share transfers are reflected to the share ledger and the different applications followed in registering listed and non-listed shares are evaluated. The fifth section consists of the specific suggestions vis-a-vis the registration of the shares trading in the stock exchange. This section aims to explain that the share ledger can be kept electronically and contains a suggestion regarding the physical retention procedure. Alternative opinions in the relevant literature are also evaluated in this section. The last section is a general assessment of the thesis.
ABSTRACT: The subject of the thesis is shareholders’stock register (share ledger) in publicly held corporations. In the work carried out under the Commercial Act and Capital Market Law, the provisions of both regulations regarding the share ledger were evaluated. The main focus of the study is the impact of monitoring of the dematerialization of the capital market instruments on the share ledger (Article 13) and the implications of the treatment of the commercial ledger as a commercial book based on the Commercial Act. In the first section the applicable rules for the share ledger will be determined and the related concepts will be evaluated. The second part is the section where the obligation of keeping the share book is questioned, the results of the acceptance of the share book as commercial book is evaluated and the proof method with the share book is discussed. In this section, the content of the share ledger, the method of retention, the information to be recorded and the parties which are responsible for keeping the book are addressed. The third section investigates the registration system and the legislation regarding the dematerialization of the shares. In the fourth section, issues such as the legal nature of the records made in the share ledger, how the share transfers are reflected to the share ledger and the different applications followed in registering listed and non-listed shares are evaluated. The fifth section consists of the specific suggestions vis-a-vis the registration of the shares trading in the stock exchange. This section aims to explain that the share ledger can be kept electronically and contains a suggestion regarding the physical retention procedure. Alternative opinions in the relevant literature are also evaluated in this section. The last section is a general assessment of the thesis.
Açıklama
Anahtar Kelimeler
Publicly Held Corporation, Commercial Book, Dematerialization, Share Ledger, Central Registry Agency, Halka Açık Anonim Ortaklık, Ticari Defter, Kaydileştirme, Pay Defteri, MKK
