İşletmelerin sahip ya da ortaklıklarından ayrı olarak kendilerine özgü kişilikleri vardır. İşletmeler de bu kişiliklerine uygun olarak faaliyetlerini yerine getirirler. Bu faaliyetler mal ya da hizmet üretebilmek, alım satım yapabilmek ve nihai olarak kâr elde etmektir. İşletmelerin bu faaliyetleri yapabilmesi için de bir takım varlıklara sahip olması gerekmektedir. Bu varlıkların ise birtakım kaynaklardan finanse edilmesi gerekmektedir. Bu kaynakların bir kısmı dışarıdan karşılanırken bir kısmı ise işletmenin iç kaynaklardan karşılanmaktadır. Bu çalışmada, işletmelerin faaliyetlerini sürdürebilmesi için ihtiyaç hissettiği sermaye artırım şekilleri üzerinde durulmuştur. İşletmelerin sermaye artırımına gitme koşulları, yararları, önemi ve usulleri üzerinde durularak konu 6102 sayılı TTK açısından ele alınmıştır. Hisseleri halka arz olunan sigorta şirketlerinin son 4 yıllık finansal verileri incelenmek suretiyle bu şirketlerin sermaye taahhüdü, iç kaynaklardan ve şarta bağlı sermaye artırım yöntemleri incelenmiş, bu yöntemlerin ne derece kullandıklarına ilişkin birtakım tespitlerde bulunulmuştur. 1. GİRİŞ
Companies have their sui generis identities separate from owners or shareholders. They run their activities in consistent with that identity. The activities are production goods and services, trade them and eventually making profit. Companies need to have some assets to do those activities and the assets need to be financed by certain sources. The sources come from either domestically or externally. In this study, we focus on domestic sources originated from the company itself and specifically examine the capital increase from internal sources. The pre-conditions, benefits, importance and procedures for capital increase are dealt in terms of Turkish Commercial Code numbered 6102. Analyzing the last three years’ financial data of insurance companies listed, we make some observations about whether they increase capital depending on domestic sources
Bölüm | Articles |
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Yazarlar | |
Yayımlanma Tarihi | 1 Haziran 2014 |
Yayımlandığı Sayı | Yıl 2014 Cilt: 1 Sayı: 2 |
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