Özet:

In this study, in light of the judgments of the Court, the impact of the decision on the balance sheet of the General Assembly in anonymous company on the open ibra decision was examined. The judgment of the General Assembly declares that the members of the Board of Directors will not be held responsible for their activities in the relevant period. In Article 424 of the Turkish Trade Act No. 6102 it is clear that the rule of approval of the balance sheet will result in the ibra result. In addition, the General Assembly may also make an open ibra decision. If the General Assembly has made a clear decision, the approval of the balance will not result in the result of Ibra. However, if there is an article on the agenda, the relationship between the decision to approve or not approve the balance sheet is not regulated in the Turkish Trade Act. According to this, in the first part, whether the general assembly that approves the balance sheet is obliged to make an ibra decision and if the general assembly has made an ibra decision, it is focused on the questions of what the board of directors can do against it. In the second part, it is discussed whether the General Assembly will not be able to make a decision without approval of the balance sheet.