{"id":24222,"date":"2024-05-24T06:06:21","date_gmt":"2024-05-24T06:06:21","guid":{"rendered":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2024\/05\/24\/cuhadaroglu-metal-cusan-2024-yili-temettu-kararini-acikladi\/"},"modified":"2024-05-24T06:06:21","modified_gmt":"2024-05-24T06:06:21","slug":"cuhadaroglu-metal-cusan-2024-yili-temettu-kararini-acikladi","status":"publish","type":"post","link":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2024\/05\/24\/cuhadaroglu-metal-cusan-2024-yili-temettu-kararini-acikladi\/","title":{"rendered":"\u00c7uhadaro\u011flu Metal (CUSAN) 2024 y\u0131l\u0131 temett\u00fc karar\u0131n\u0131 a\u00e7\u0131klad\u0131!"},"content":{"rendered":"<p>\u00c7uhadaro\u011flu Metal Sanayi ve Pazarlama A.\u015e (CUSAN) taraf\u0131ndan 24 May\u0131s 2024 tarihinde Kamuyu Ayd\u0131nlatma Platformu\u2019na yap\u0131lan bildirimde Y\u00f6netim Kurulu\u2019nun 2023 Y\u0131l\u0131 Kar Pay\u0131 Da\u011f\u0131t\u0131m \u00d6nerisi 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\/10\/borsa-1024x576.jpg\" alt=\"| Rota Borsa\" class=\"wp-image-72461\" 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 \u2013 31.12.2023 hesap d\u00f6nemine ili\u015fkin olarak herhangi bir kar da\u011f\u0131t\u0131m\u0131 yap\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>Y\u00f6netim Kurulumuzun 23.05.2024 tarihli toplant\u0131s\u0131nda,<\/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>T\u00fcrk Ticaret Kanunu (TTK), Sermaye Piyasas\u0131 Mevzuat\u0131 ve Sermaye Piyasas\u0131 Kurulu (SPK) D\u00fczenlemeleri, Kurumlar Vergisi, Gelir Vergisi ve di\u011fer ilgili yasal mevzuat h\u00fck\u00fcmleri ile \u015eirketimiz Esas S\u00f6zle\u015fmesi\u2019nin ilgili h\u00fck\u00fcmleri ve kamuya a\u00e7\u0131klam\u0131\u015f oldu\u011fumuz \u201cK\u00e2r Da\u011f\u0131t\u0131m Politikas\u0131\u201d 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<p>Sermaye Piyasas\u0131 Kurulu (\u201cSPK\u201d)\u2019nun \u201cSermaye Piyasas\u0131nda Finansal Raporlamaya \u0130li\u015fkin Esaslar Tebli\u011fi\u201d (II-14.1) 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, ba\u011f\u0131ms\u0131z denetimden ge\u00e7mi\u015f, 01.01.2023 \u2013 31.12.2023 hesap d\u00f6nemine ait konsolide finansal tablolara g\u00f6re; 238.340.048 T\u00fcrk Liras\u0131 tutar\u0131nda \u201cNet D\u00f6nem Zarar\u0131\u201d olu\u015ftu\u011fu; bu tutardan TTK\u2019nun 519\u2019uncu maddesi gere\u011fi yasal s\u0131n\u0131ra ula\u015f\u0131ld\u0131\u011f\u0131ndan \u201cGenel Kanuni Yedek Ak\u00e7e\u201d ayr\u0131lmad\u0131\u011f\u0131, 2023 y\u0131l\u0131nda yap\u0131lan 1.005.000 T\u00fcrk Liras\u0131 tutar\u0131nda \u201cBa\u011f\u0131\u015flar\u201d ilave edildikten sonra, 01.01.2023-31.12.2023 hesap d\u00f6nemine ili\u015fkin olarak 237.335.048 T\u00fcrk Liras\u0131 tutar\u0131nda \u201cNet D\u00f6nem Zarar\u0131\u201d hesapland\u0131\u011f\u0131,<\/p>\n<p>Vergi Usul Kanunu (\u201cVUK\u201d) ve sair mevzuat \u00e7er\u00e7evesinde haz\u0131rlanan mali tablolara g\u00f6re; enflasyon d\u00fczeltmesi \u00f6ncesi \u015eirket\u2019in 2023 hesap d\u00f6nemi net kar\u0131n\u0131n 148.921.584 T\u00fcrk Liras\u0131 oldu\u011fu, VUK m\u00fckerrer 298\/a f\u0131kras\u0131 \u00e7er\u00e7evesinde yap\u0131lan enflasyon d\u00fczletmesi sonras\u0131nda, \u015eirket\u2019in cari y\u0131l kar\u0131n\u0131 i\u00e7eren Ge\u00e7mi\u015f Y\u0131l Karlar\u0131\/(Zararlar\u0131) hesab\u0131n\u0131n 1.098.041.441,68 T\u00fcrk Liras\u0131 negatif bakiye verdi\u011fi, Sermaye D\u00fczeltmesi Olumlu Farklar\u0131 hesab\u0131 bakiyesinin ise 872.392.486,27 T\u00fcrk Liras\u0131 oldu\u011fu<\/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 \u2013 31.12.2023 hesap d\u00f6nemine ili\u015fkin olarak herhangi bir kar da\u011f\u0131t\u0131m\u0131 yap\u0131lamayaca\u011f\u0131,<\/p>\n<p>\u2013 VUK \u00e7er\u00e7evesinde, vergi d\u00fczenlemeleri gere\u011fi tutulan kay\u0131tlarda \u00f6zkaynakta enflasyon d\u00fczeltmesi nedeniyle olu\u015fan kalemler aras\u0131nda mahsup yap\u0131lmamas\u0131 ve VUK kay\u0131tlar\u0131na paralel olarak, SPK ve KGK d\u00fczenlemeleri \u00e7er\u00e7evesinde, TMS ve TFRS\u2019ye uygun olarak haz\u0131rlanan mali tablolarda da \u00f6zkaynakta enflasyon d\u00fczeltmesi nedeniyle olu\u015fan kalemler aras\u0131nda mahsup yap\u0131lmamas\u0131<\/p>\n<p>hususlar\u0131n\u0131n birlikte Genel Kurul\u2019un bilgisine\/onay\u0131na sunulmas\u0131na toplant\u0131ya kat\u0131lanlar\u0131n oy birli\u011fi ile karar verilmi\u015ftir.<\/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>\u00c7uhadaro\u011flu Metal Sanayi ve Pazarlama A.\u015e (CUSAN) taraf\u0131ndan 24 May\u0131s 2024 tarihinde Kamuyu Ayd\u0131nlatma Platformu\u2019na yap\u0131lan bildirimde Y\u00f6netim Kurulu\u2019nun 2023 Y\u0131l\u0131 Kar Pay\u0131 Da\u011f\u0131t\u0131m \u00d6nerisi 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 \u2013 31.12.2023 hesap d\u00f6nemine ili\u015fkin olarak herhangi bir kar da\u011f\u0131t\u0131m\u0131 yap\u0131lamayaca\u011f\u0131 belirtilerek \u015fu ifadeler kullan\u0131ld\u0131; Y\u00f6netim Kurulumuzun 23.05.2024 tarihli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":24223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-24222","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\/24222","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=24222"}],"version-history":[{"count":0,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/24222\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/24223"}],"wp:attachment":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=24222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=24222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=24222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}