文章基本信息

标题：UNPAİD CAPİTAL DEBTS İN THE PROCESS OF İNSOLVENCY SUSPENSİON
其他标题：İflas Erteleme Sürecinde Ödenmemiş Sermaye Borçları
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作者：Azzem ÖZKAN ; H. Pınar KAYA
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2013
卷号：6
期号：2
DOI：10.25287/ohuiibf.211443
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Insolvency suspension is a legal process which enables stock corporations and cooperations with financial difficulties be saved from bankruptcy. The conditions from which helps to provide and application process have been regulated in Turkish Commercial Code and the Law on the Execution and Bankruptcy. In order to apply a court for insolvency suspension by a corporation,the corporation must be submerged in debt and the rehabilitation project prepared to recover must be evaluated by the court as serious and persuasive. In that study,after analyzing the legal process of insolvency suspension,it will be analyzed the effects of unpaid capital dept’s examining as assets capital to be obtained from the co-partners in active statement instead of the discount from resources in passive statement on insolvency balance. It will be also evaluated the decisions of Yargıtay on rehabilitation projects of corporations which demands Insolvency suspension and have unpaid share capital.
其他摘要：KANH. Pınar KAYA ÖZ İflas erteleme,mali açıdan sıkıntı yaşayan sermaye şirketleri ve kooperatiflerin iflas etmekten kurtulabilmesine imkan sağlanan hukuki bir süreçtir. Bu süreçten yararlanabilmenin şartları ve uygulama prosedürü Türk Ticaret Kanunu ile İ
关键词：Bankruptcy; Insolvency suspension; Insolvency; Unpaid capital; Debt capital.JEL Codes: M 40
其他关键词：İflas; İflas Erteleme; Borca Batıklık; Ödenmemiş Sermaye; Sermaye Borcu.JEL Kodu: M 40