{"id":22220,"date":"2024-04-26T19:44:28","date_gmt":"2024-04-26T19:44:28","guid":{"rendered":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2024\/04\/26\/ditas-dogan-ditas-2024-yili-temettu-kararini-acikladi\/"},"modified":"2024-04-26T19:44:28","modified_gmt":"2024-04-26T19:44:28","slug":"ditas-dogan-ditas-2024-yili-temettu-kararini-acikladi","status":"publish","type":"post","link":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2024\/04\/26\/ditas-dogan-ditas-2024-yili-temettu-kararini-acikladi\/","title":{"rendered":"Dita\u015f Do\u011fan (DITAS) 2024 y\u0131l\u0131 temett\u00fc karar\u0131n\u0131 a\u00e7\u0131klad\u0131!"},"content":{"rendered":"<p>Dita\u015f Do\u011fan Yedek Par\u00e7a \u0130malat ve Teknik A.\u015e.\u00a0(DITAS) taraf\u0131ndan 26 Nisan 2024 tarihinde Kamuyu Ayd\u0131nlatma Platformu\u2019na yap\u0131lan bildirimde  Dita\u015f Kar Pay\u0131 Da\u011f\u0131t\u0131m Teklifi hakk\u0131nda a\u00e7\u0131klama yap\u0131ld\u0131.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"576\" src=\"https:\/\/rotaborsa.com\/wp-content\/uploads\/2023\/09\/borsa-large.jpg\" alt=\"| Rota Borsa\" class=\"wp-image-57186\" title=\"| Rota Borsa\" \/><\/figure>\n<p>A\u00e7\u0131klamada SPK\u2019n\u0131n kar da\u011f\u0131t\u0131m\u0131na ili\u015fkin d\u00fczenlemeleri dahilinde 01.01.2023\u201331.12.2023 hesap d\u00f6nemine ili\u015fkin olarak herhangi bir kar da\u011f\u0131t\u0131m\u0131 yap\u0131lamayaca\u011f\u0131 belirtilerek \u015fu ifadelere yer verildi;<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>T\u00fcrk Ticaret Kanunu (\u201cTTK\u201d), Sermaye Piyasas\u0131 Mevzuat\u0131 ve Sermaye Piyasas\u0131 Kurulu (\u201cSPK\u201d) D\u00fczenlemeleri, Kurumlar Vergisi, Gelir Vergisi ve di\u011fer ilgili mevzuat h\u00fck\u00fcmleri, \u015eirketimiz Esas S\u00f6zle\u015fmesi\u2019nin ilgili h\u00fck\u00fcmleri, \u015eirketimiz Kar Da\u011f\u0131t\u0131m Politikas\u0131 ile SPK\u2019n\u0131n 07.03.2024 tarih, 2024\/14 say\u0131l\u0131 b\u00fclteninde yay\u0131mlanan 07.03.2024 tarih, 14\/382 say\u0131l\u0131 kurul karar\u0131 da dikkate al\u0131narak;<\/p>\n<div class=\"kanews-banner kanews-banner-single\">\n<div style=\"min-height:280px\" data-empower-zone=\"159899\" class=\"empower-ad\"><\/div>\n<\/div>\n<p>\u2013 SPK\u2019n\u0131n II-14.1 say\u0131l\u0131 \u201cSermaye Piyasas\u0131nda Finansal Raporlamaya \u0130li\u015fkin Esaslar Tebli\u011fi\u201d h\u00fck\u00fcmleri dahilinde, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu (\u201cKGK\u201d) taraf\u0131ndan yay\u0131nlanan T\u00fcrkiye Muhasebe Standartlar\u0131 (\u201cTMS\u201d) ve T\u00fcrkiye Finansal Raporlama Standartlar\u0131 (\u201cTFRS\u201d) ile enflasyon muhasebesi uygulamas\u0131na ili\u015fkin olarak SPK\u2019n\u0131n 28.12.2023 tarihli \u0130lke Karar\u0131\u2019na uygun olarak haz\u0131rlanan, sunum esaslar\u0131 SPK\u2019n\u0131n konuya ili\u015fkin kararlar\u0131 uyar\u0131nca belirlenen, ba\u011f\u0131ms\u0131z denetimden ge\u00e7mi\u015f 01.01.2023 \u2013 31.12.2023 hesap d\u00f6nemine ait Konsolide Finansal Tablolara g\u00f6re; \u201cErtelenmi\u015f Vergi Gideri\u201d, \u201cD\u00f6nem Vergi Gideri\u201d ve \u201cKontrol G\u00fcc\u00fc Olmayan Paylar\u201d birlikte dikkate al\u0131nd\u0131\u011f\u0131nda 16.151.651-T\u00fcrk Liras\u0131 tutar\u0131nda \u201cNet D\u00f6nem Zarar\u0131\u201d olu\u015ftu\u011fu,<\/p>\n<p>\u2013 Vergi Mevzuat\u0131 kapsam\u0131nda haz\u0131rlanan mali tablolara g\u00f6re; 31.12.2023 tarihli bilan\u00e7onun enflasyon d\u00fczeltmesine tabi tutulmas\u0131 neticesinde 47.516.065,40-T\u00fcrk Liras\u0131 d\u00f6nem zarar\u0131 ortaya \u00e7\u0131kt\u0131\u011f\u0131,<\/p>\n<p>g\u00f6r\u00fclerek,<\/p>\n<p>\u2013 SPK\u2019n\u0131n kar da\u011f\u0131t\u0131m\u0131na ili\u015fkin d\u00fczenlemeleri dahilinde 01.01.2023\u201331.12.2023 hesap d\u00f6nemine ili\u015fkin olarak herhangi bir kar da\u011f\u0131t\u0131m\u0131 yap\u0131lamayaca\u011f\u0131,<\/p>\n<p>\u2013 Vergi Mevzuat\u0131 kapsam\u0131nda ve T.C. Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan Tek D\u00fczen Hesap Plan\u0131 (Muhasebe Sistemi Uygulama Genel Tebli\u011fi)\u2019na g\u00f6re tutulan 01.01.2023-31.12.2023 hesap d\u00f6nemine ait mali kay\u0131tlar\u0131m\u0131zda ise 01.01.2023-31.12.2023 hesap d\u00f6neminde 47.516.065,40-T\u00fcrk Liras\u0131 tutar\u0131nda \u201cNet D\u00f6nem Zarar\u0131\u201d olu\u015ftu\u011fu; bu tutar\u0131n Ge\u00e7mi\u015f Y\u0131llar Karlar\u0131 ve Zararlar\u0131\u201d hesab\u0131na al\u0131nmas\u0131,<\/p>\n<p>\u2013 SPK ve KGK d\u00fczenlemeleri \u00e7er\u00e7evesinde, TMS ve TFRS\u2019ye uygun olarak haz\u0131rlanan Konsolide Finansal Tablolar\u0131na g\u00f6re 16.151.651- T\u00fcrk Liras\u0131 tutar\u0131ndaki \u201cNet D\u00f6nem Zarar\u0131\u201d\u2018n\u0131n \u201cGe\u00e7mi\u015f Y\u0131llar Karlar\u0131 ve Zararlar\u0131\u201d hesab\u0131na al\u0131nmas\u0131,<\/p>\n<p>\u2013 VUK\u2019a g\u00f6re tutulan kay\u0131tlarda, vergi d\u00fczenlemeleri gere\u011fi, \u00f6zkaynakta enflasyon d\u00fczeltmesi nedeniyle olu\u015fan kalemler aras\u0131nda mahsup yap\u0131lmamas\u0131,<\/p>\n<p>-SPK ve KGK d\u00fczenlemeleri \u00e7er\u00e7evesinde, TMS ve TFRS\u2019ye uygun olarak haz\u0131rlanan mali tablolarda da, VUK kay\u0131tlar\u0131na paralel olarak, \u00f6zkaynakta enflasyon d\u00fczeltmesi nedeniyle olu\u015fan kalemler aras\u0131nda mahsup yap\u0131lmamas\u0131<\/p>\n<p>hususlar\u0131n\u0131n birlikte Genel Kurul\u2019un onay\u0131na sunulmas\u0131na karar verildi.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Dita\u015f Do\u011fan Yedek Par\u00e7a \u0130malat ve Teknik A.\u015e.\u00a0(DITAS) taraf\u0131ndan 26 Nisan 2024 tarihinde Kamuyu Ayd\u0131nlatma Platformu\u2019na yap\u0131lan bildirimde Dita\u015f Kar Pay\u0131 Da\u011f\u0131t\u0131m Teklifi hakk\u0131nda a\u00e7\u0131klama yap\u0131ld\u0131. A\u00e7\u0131klamada SPK\u2019n\u0131n kar da\u011f\u0131t\u0131m\u0131na ili\u015fkin d\u00fczenlemeleri dahilinde 01.01.2023\u201331.12.2023 hesap d\u00f6nemine ili\u015fkin olarak herhangi bir kar da\u011f\u0131t\u0131m\u0131 yap\u0131lamayaca\u011f\u0131 belirtilerek \u015fu ifadelere yer verildi; T\u00fcrk Ticaret Kanunu (\u201cTTK\u201d), Sermaye Piyasas\u0131 Mevzuat\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":22221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-22220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-borsa-haberleri"],"_links":{"self":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/22220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=22220"}],"version-history":[{"count":0,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/22220\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/22221"}],"wp:attachment":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=22220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=22220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=22220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}