Abstract:

As in the globalized world, the corporationization in the capital company structure according to the Turkish Trade Law in our country is very important in terms of growth and deepening of our economy. In capital companies, the distribution of profits from periodic profits to partners, the calculation and separation of spare parts, the payment of institutional taxes, the fulfilment of mutual rights and obligations in terms of the legal personality of partners and companies are extremely important issues. The resolution and use of these reserves in accordance with the provisions of the Turkish Trade Act until the calculation of the reserves is a matter that should be taken into consideration in terms of the proposal of the company’s board of directors and the decisions of the general board. In our article, the resolution, use and accounting records in capital companies have been thoroughly examined.