{"id":23004,"date":"2024-05-08T19:31:59","date_gmt":"2024-05-08T19:31:59","guid":{"rendered":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2024\/05\/08\/dyo-boya-dyoby-2024-yili-temettu-kararini-acikladi\/"},"modified":"2024-05-08T19:31:59","modified_gmt":"2024-05-08T19:31:59","slug":"dyo-boya-dyoby-2024-yili-temettu-kararini-acikladi","status":"publish","type":"post","link":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2024\/05\/08\/dyo-boya-dyoby-2024-yili-temettu-kararini-acikladi\/","title":{"rendered":"DYO Boya (DYOBY) 2024 y\u0131l\u0131 temett\u00fc karar\u0131n\u0131 a\u00e7\u0131klad\u0131!"},"content":{"rendered":"<p>Dyo Boya Fabrikalar\u0131 Sanayi ve Ticaret A.\u015e.\u00a0(DYOBY) taraf\u0131ndan 8 May\u0131s 2024 tarihinde Kamuyu Ayd\u0131nlatma Platformu\u2019na yap\u0131lan bildirimde kar pay\u0131 da\u011f\u0131t\u0131m\u0131na ili\u015fkin a\u00e7\u0131klama yap\u0131ld\u0131.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"503\" src=\"https:\/\/rotaborsa.com\/wp-content\/uploads\/2023\/10\/dyo-boya-1024x503.jpg\" alt=\"| Rota Borsa\" class=\"wp-image-71256\" title=\"| Rota Borsa\" \/><\/figure>\n<p>A\u00e7\u0131klamada \u015firketin yasal kay\u0131tlarda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na konu edilecek kaynak bulunmad\u0131\u011f\u0131ndan kar pay\u0131 da\u011f\u0131t\u0131lamayaca\u011f\u0131 belirtilerek \u015fu ifadeler kullan\u0131ld\u0131;<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>TTK ve Sermaye Piyasas\u0131 Kurulu\u2019nun Seri: II, 14.1 No\u2019lu Tebli\u011fi h\u00fck\u00fcmleri \u00e7er\u00e7evesinde T\u00fcrkiye Muhasebe\/T\u00fcrkiye Finansal Raporlama Standartlar\u0131 (TMS\/TFRS)\u2019na uygun olarak haz\u0131rlanan ve KPMG Ba\u011f\u0131ms\u0131z Denetim ve Serbest Muhasebeci Mali M\u00fc\u015favirlik A.\u015e. taraf\u0131ndan denetlenen 01.01.2023-31.12.2023 hesap d\u00f6nemine ait finansal tablolara g\u00f6re 326.512.170 TL net d\u00f6nem kar\u0131 bulunmaktad\u0131r.<\/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>Vergi Usul Kanunu ge\u00e7ici 33. maddesi gere\u011fince 31.12.2023 tarihinde VUK bazl\u0131 kay\u0131tlarda enflasyon muhasebesi uygulanm\u0131\u015ft\u0131r. Enflasyon muhasebesi uygulamas\u0131 \u00f6ncesi yasal kay\u0131tlarda (Vergi Usul Kanunu\u2019na g\u00f6re tutulan kay\u0131tlarda) 85.866.379 TL d\u00f6nem zarar\u0131 bulunmaktad\u0131r.<\/p>\n<p>Sermaye Piyasas\u0131 kurulunun 07.03.2024 tarih ve 14\/382 say\u0131l\u0131 karar\u0131 uyar\u0131nca k\u00e2r pay\u0131 da\u011f\u0131t\u0131m tablosunda kar\u015f\u0131la\u015ft\u0131rma i\u00e7in sunulan 2023 y\u0131l\u0131 yasal kay\u0131tlar\u0131 i\u00e7in enflasyona g\u00f6re d\u00fczeltilmemi\u015f d\u00f6nem kar\u0131 ve ge\u00e7mi\u015f y\u0131l zararlar\u0131 baz al\u0131nmal\u0131d\u0131r. Yasal kay\u0131tlarda yap\u0131lan enflasyon muhasebesi \u00f6ncesi kay\u0131tlar\u0131m\u0131zda d\u00f6nem net zarar\u0131 oldu\u011fu i\u00e7in yasal kay\u0131tlarda da\u011f\u0131t\u0131labilecek bir kar bulunmamaktad\u0131r.<\/p>\n<p>Ola\u011fan Genel Kurul toplant\u0131s\u0131nda hissedarlar\u0131n g\u00f6r\u00fc\u015f ve onay\u0131na arz edilmek \u00fczere;<\/p>\n<p>Yukar\u0131da bahsedilen kurul karar\u0131 sebebiyle yasal kay\u0131tlarda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na konu edilecek kaynak bulunmad\u0131\u011f\u0131ndan, T\u00fcrkiye Muhasebe\/ T\u00fcrkiye Finansal Raporlama Standartlar\u0131 (TMS\/TFRS)\u2019na uygun olarak haz\u0131rlanan mali tablolara g\u00f6re elde edilmi\u015f olan 326.512.170 TL net d\u00f6nem kar\u0131n\u0131n da ge\u00e7mi\u015f y\u0131llar karlar\u0131na transfer edilmesi uygun olup 2023 y\u0131l\u0131 Kar Pay\u0131 Da\u011f\u0131t\u0131m Tablosu ekte sunulmaktad\u0131r.<\/p>\n<p>Bilgilerinize arz ederiz.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<p>DYO BOYA FABR\u0130KALARI SANAY\u0130 VE T\u0130CARET A.\u015e.<\/p>\n<\/blockquote>\n<p><a href=\"https:\/\/t.me\/rotaborsa_halkaarz\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark class=\"has-inline-color has-vivid-red-color\">Borsa ve halka arzlar ile ilgili geli\u015fmeleri en h\u0131zl\u0131 \u015fekilde \u00f6\u011frenmek ve Rotaborsa telegram hesab\u0131n\u0131 takip etmek i\u00e7in t\u0131klay\u0131n\u0131z.<\/mark><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dyo Boya Fabrikalar\u0131 Sanayi ve Ticaret A.\u015e.\u00a0(DYOBY) taraf\u0131ndan 8 May\u0131s 2024 tarihinde Kamuyu Ayd\u0131nlatma Platformu\u2019na yap\u0131lan bildirimde kar pay\u0131 da\u011f\u0131t\u0131m\u0131na ili\u015fkin a\u00e7\u0131klama yap\u0131ld\u0131. A\u00e7\u0131klamada \u015firketin yasal kay\u0131tlarda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131na konu edilecek kaynak bulunmad\u0131\u011f\u0131ndan kar pay\u0131 da\u011f\u0131t\u0131lamayaca\u011f\u0131 belirtilerek \u015fu ifadeler kullan\u0131ld\u0131; TTK ve Sermaye Piyasas\u0131 Kurulu\u2019nun Seri: II, 14.1 No\u2019lu Tebli\u011fi h\u00fck\u00fcmleri \u00e7er\u00e7evesinde T\u00fcrkiye Muhasebe\/T\u00fcrkiye [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":23005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-23004","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\/23004","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=23004"}],"version-history":[{"count":0,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/23004\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/23005"}],"wp:attachment":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=23004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=23004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=23004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}