{"id":7125,"date":"2025-11-16T18:02:34","date_gmt":"2025-11-16T18:02:34","guid":{"rendered":"https:\/\/elmadaghukuk.com\/?p=7125"},"modified":"2025-12-15T10:14:42","modified_gmt":"2025-12-15T10:14:42","slug":"yatirim-fonlarinin-finansal-raporlama-esaslarina-iliskin-teblig-ii-14-2de-degisiklik-yapildi","status":"publish","type":"post","link":"https:\/\/elmadaghukuk.com\/en\/yatirim-fonlarinin-finansal-raporlama-esaslarina-iliskin-teblig-ii-14-2de-degisiklik-yapildi\/","title":{"rendered":"Amendments have been made to the Communiqu\u00e9 on the Principles of Financial Reporting of Investment Funds (II-14.2)."},"content":{"rendered":"
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30\/12\/2013\u00a0tarihli ve 28867 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yat\u0131r\u0131m Fonlar\u0131n\u0131n Finansal Raporlama Esaslar\u0131na \u0130li\u015fkin Tebli\u011f (II-14.2)\u2019in 11 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>

\u201c(1) Fonlar\u0131n y\u0131ll\u0131k finansal tablolar\u0131, ilgili hesap veya varsa yat\u0131r\u0131m d\u00f6neminin bitimini takip eden 90 g\u00fcn i\u00e7inde kamuya a\u00e7\u0131klan\u0131r.\u201d<\/p>

Ayn\u0131 Tebli\u011fin 12\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>

\u201c(1) Bu Tebli\u011f kapsam\u0131nda haz\u0131rlanan finansal raporlar\u0131n, ba\u011f\u0131ms\u0131z denetim raporuyla birlikte, ba\u011f\u0131ms\u0131z denetim kurulu\u015funu temsil ve ilzama yetkili ki\u015finin imzas\u0131n\u0131 ta\u015f\u0131yan bir yaz\u0131 ekinde kurucuya ula\u015fmas\u0131ndan sonra, kurucu taraf\u0131ndan finansal raporlar\u0131n kamuya a\u00e7\u0131klanmas\u0131na ili\u015fkin y\u00f6netim kurulu karar\u0131na ba\u011fland\u0131\u011f\u0131 tarihi izleyen alt\u0131nc\u0131 i\u015f g\u00fcn\u00fc mesai saati bitimine kadar\u00a0KAP\u2019ta\u00a0a\u00e7\u0131klanmas\u0131 gerekir.\u00a0Konut ve varl\u0131k finansman\u0131 fonlar\u0131n\u0131n y\u0131ll\u0131k finansal raporlar\u0131, ba\u011f\u0131ms\u0131z denetim raporuyla birlikte, hesap d\u00f6neminin bitimini takip eden 90 g\u00fcn i\u00e7inde, varl\u0131\u011fa veya ipote\u011fe dayal\u0131 menkul k\u0131ymetlerin halka arz edilmi\u015f olmas\u0131 halinde\u00a0KAP\u2019ta\u00a0ve kurucunun resmi internet sitesinde, halka arz edilmemi\u015f olmas\u0131 halinde ise kurucunun resmi internet sitesinde ilan edilir.\u201d<\/p>

Ayn\u0131 Tebli\u011fin 19 uncu maddesinin ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>

\u201c(2) T\u00fcrkiye Elektronik Fon Al\u0131m Sat\u0131m Platformunda i\u015flem g\u00f6ren serbest fonlar hari\u00e7 olmak \u00fczere, paylar\u0131n\u0131 sadece nitelikli yat\u0131r\u0131mc\u0131lara satan fonlar,\u00a0portf\u00f6y\u00a0da\u011f\u0131l\u0131m raporu haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden muaft\u0131r.\u201d<\/p>

Ayn\u0131 Tebli\u011fin 21 inci maddesinin sekizinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>

\u201c(8) Gayrimenkul yat\u0131r\u0131m fonlar\u0131na ve giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na ili\u015fkin y\u0131ll\u0131k finansal raporlar hesap d\u00f6neminin bitimini takip eden 90 g\u00fcn i\u00e7inde ba\u011f\u0131ms\u0131z denetim raporuyla birlikte; alt\u0131 ayl\u0131k ara d\u00f6nem finansal raporlar ise incelemeye tabi olmas\u0131 halinde ara d\u00f6nemin bitimini takip eden 45 g\u00fcn i\u00e7inde inceleme raporuyla birlikte bu Tebli\u011fin 12\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc \u00e7er\u00e7evesinde kamuya a\u00e7\u0131klan\u0131r.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\n <\/div>\n <\/div>\n <\/section>\n \t\t<\/div>","protected":false},"excerpt":{"rendered":"

The first paragraph of Article 11 of the Communiqu\u00e9 on the Principles of Financial Reporting of Investment Funds (II-14.2), published in the Official Gazette dated 30\/12\/2013 and numbered 28867 (repeated), has been amended as follows, and the third paragraph has been repealed.<\/p>","protected":false},"author":1,"featured_media":7126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[37],"class_list":["post-7125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bultenler","tag-ocak-2015"],"_links":{"self":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/comments?post=7125"}],"version-history":[{"count":5,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7125\/revisions"}],"predecessor-version":[{"id":7293,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7125\/revisions\/7293"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/media\/7126"}],"wp:attachment":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/media?parent=7125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/categories?post=7125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/tags?post=7125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}