THE CONCEPT OF REAL VALUE IN CALCULATION OF THE MONEY OF LEAVING

Emine Özdamar

Makale detayları

THE CONCEPT OF REAL VALUE IN CALCULATION OF THE MONEY OF LEAVING

Yazarlar:

Emine Özdamar

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 3, pp.141-168

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296690

pISSN:

2651-4141

Anahtar kelimeler:

Özet:

 In a limited company, by leaving the partner company, heshe has the right to demand the withdrawal fund that corresponds to the real value of the basic capital share. The law does not define the phrase conforming to its real value. In the doctrine, it is generally accepted that the real value is the balance sheet value. The real value principle aims to protect company capital, creditors and the departing partner. The right of the leaving partner regarding the separation fund is independent of the reason for the separation and fault of the partner. The reason why the partner left the company is not important in terms of the payment of the retirement fund over the real value of the basic capital share. In calculating the real value of the share, the paid-in capital share is taken into account, not the committed capital share. In order to determine the real value exactly, the rights, privileges and obligations related to the share, which affect the value of the share, must also be taken into account. There is no special regulation in the Article five hundred and ninety-seven of the Turkish Commercial Code and other provisions regarding separation. As a rule, the date of departure of the partner should be taken as a basis in determining this value.

 In a limited company, by leaving the partner company, heshe has the right to demand the withdrawal fund that corresponds to the real value of the basic capital share. The law does not define the phrase conforming to its real value. In the doctrine, it is generally accepted that the real value is the balance sheet value. The real value principle aims to protect company capital, creditors and the departing partner. The right of the leaving partner regarding the separation fund is independent of the reason for the separation and fault of the partner. The reason why the partner left the company is not important in terms of the payment of the retirement fund over the real value of the basic capital share. In calculating the real value of the share, the paid-in capital share is taken into account, not the committed capital share. In order to determine the real value exactly, the rights, privileges and obligations related to the share, which affect the value of the share, must also be taken into account. There is no special regulation in the Article five hundred and ninety-seven of the Turkish Commercial Code and other provisions regarding separation. As a rule, the date of departure of the partner should be taken as a basis in determining this value.

 In a limited company, by leaving the partner company, heshe has the right to demand the withdrawal fund that corresponds to the real value of the basic capital share. The law does not define the phrase conforming to its real value. In the doctrine, it is generally accepted that the real value is the balance sheet value. The real value principle aims to protect company capital, creditors and the departing partner. The right of the leaving partner regarding the separation fund is independent of the reason for the separation and fault of the partner. The reason why the partner left the company is not important in terms of the payment of the retirement fund over the real value of the basic capital share. In calculating the real value of the share, the paid-in capital share is taken into account, not the committed capital share. In order to determine the real value exactly, the rights, privileges and obligations related to the share, which affect the value of the share, must also be taken into account. There is no special regulation in the Article five hundred and ninety-seven of the Turkish Commercial Code and other provisions regarding separation. As a rule, the date of departure of the partner should be taken as a basis in determining this value.

 Limited şirkette ortak şirketten ayrılmakla esas sermaye payının gerçek değerine uyan ayrılma akçesini talep etme hakkına sahip olur. Gerçek değerine uyan ibaresini kanun tanımlamamıştır. Doktrinde çoğunlukla gerçek değerin bilanço değeri olduğu kabul edilmektedir. Gerçek değer ilkesi şirket sermayesini, alacaklıları ve ayrılan ortağı korumayı amaçlamaktadır. Ayrılan ortağın ayrılma akçesine ilişkin hakkı, ortağın ayrılma sebebi ve kusurundan bağımsızdır. Ayrılma akçesinin esas sermaye payının gerçek değeri üzerinden ödenmesi bakımından da ortağın şirketten ayrılma sebebinin bir önemi yoktur. Payın gerçek değerinin hesaplanmasında taahhüt edilen sermaye payı değil ödenmiş sermaye payı dikkate alınır. Gerçek değerin tam olarak belirlenebilmesi için payın değerine etki eden, paya bağlı hak ve imtiyazlar ile yükümlülüklerin de dikkate alınması gerekir. Payın gerçek değerinin belirlenmesinde esas alınacak tarihe ilişkin TTK md. 597 ve ayrılmaya ilişkin diğer hükümlerde herhangi bir özel düzenleme bulunmamaktadır. Kural olarak bu değerin belirlenmesinde, ortağın ayrıldığı tarih esas alınmalıdır.

Makale detayları

THE CONCEPT OF REAL VALUE IN CALCULATION OF THE MONEY OF LEAVING

Yazarlar:

Emine Özdamar

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 3, pp.141-168

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296690

pISSN:

2651-4141

Limited Company

Exit

Issue

Separation Fund

Real ValueLimited Şirket

Çıkma

Çıkarma

Ayrılma Akçesi

Gerçek Değer

Sayı

Makale detayları

Yazarlar: Emine Özdamar

Yayıncı: Ankara Hacı Bayram Veli University

Ana Başlıklar: Hukuk

Dergi: Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 3, pp.141-168

Belge Tipi: Makale

Yayın Tarihi: 7/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001296690

pISSN: 2651-4141

Sayı

Yazarlar:

Emine Özdamar

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 3, pp.141-168

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296690

pISSN:

2651-4141