{"id":8125,"date":"2026-05-11T22:43:52","date_gmt":"2026-05-11T22:43:52","guid":{"rendered":"https:\/\/virconlegal.com\/term\/bagli-kurulus\/"},"modified":"2026-05-11T22:44:33","modified_gmt":"2026-05-11T22:44:33","slug":"bagli-kurulus","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/bagli-kurulus\/","title":{"rendered":"Ba\u011fl\u0131 Kurulu\u015f"},"content":{"rendered":"<h3>TLDR<\/h3>\n<p>Ba\u011fl\u0131 Kurulu\u015f, ba\u015fka bir \u015firket (ana veya holding \u015firketi) taraf\u0131ndan tamamen veya k\u0131smen kontrol edilen ya da sahip olunan; kendi hukuki kimli\u011fini ve operasyonlar\u0131n\u0131 koruyan \u015firkettir.<\/p>\n<h3>Tam ve K\u0131smen Sahip Olunan Ba\u011fl\u0131 Kurulu\u015flar:<\/h3>\n<p>Ana \u015firketin ba\u011fl\u0131 kurulu\u015ftaki sahiplik derecesi, konsolidasyon, y\u00f6netim ve sorumluluk a\u00e7\u0131s\u0131ndan \u00f6nemli sonu\u00e7lar do\u011furur. Tam sahip olunan ba\u011fl\u0131 kurulu\u015flar (%100 sahip olunan), ana \u015firketin finansal tablolar\u0131nda tamamen konsolide edilir ve ana \u015firket t\u00fcm riski ve getiriyi ta\u015f\u0131r. Ana \u015firketin %50&#8217;den fazlas\u0131n\u0131 kontrol etti\u011fi k\u0131smen sahip olunan ba\u011fl\u0131 kurulu\u015flar konsolide edilir; ancak az\u0131nl\u0131k paylar\u0131 ayr\u0131 olarak g\u00f6sterilir. Az\u0131nl\u0131k sahipli\u011findeki yat\u0131r\u0131mlar (%50&#8217;nin alt\u0131nda), etki d\u00fczeyine ba\u011fl\u0131 olarak \u00f6z sermaye y\u00f6ntemi veya maliyet y\u00f6ntemi kullan\u0131larak muhasebele\u015ftirilebilir. Her yap\u0131n\u0131n vergi, muhasebe ve risk tahsisi a\u00e7\u0131s\u0131ndan farkl\u0131 sonu\u00e7lar\u0131 vard\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TLDR Ba\u011fl\u0131 Kurulu\u015f, ba\u015fka bir \u015firket (ana veya holding \u015firketi) taraf\u0131ndan tamamen veya k\u0131smen kontrol edilen ya da sahip olunan; kendi hukuki kimli\u011fini ve operasyonlar\u0131n\u0131 koruyan \u015firkettir. Tam ve K\u0131smen Sahip Olunan Ba\u011fl\u0131 Kurulu\u015flar: Ana \u015firketin ba\u011fl\u0131 kurulu\u015ftaki sahiplik derecesi, konsolidasyon, y\u00f6netim ve sorumluluk a\u00e7\u0131s\u0131ndan \u00f6nemli sonu\u00e7lar do\u011furur. Tam sahip olunan ba\u011fl\u0131 kurulu\u015flar (%100 sahip [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-8125","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=8125"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8125\/revisions"}],"predecessor-version":[{"id":8723,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8125\/revisions\/8723"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=8125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=8125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}