Özet:

In this study, the reserves allocated for its own shares acquired by a joint-stock company are examined and whether it is necessary to separate them or not is evaluated. The acquisition of its own shares by a joint stock company involves many risks. In particular, the decrease in the value of the shares causes the company to lose. For this reason, with the article 520/1 of the Turkish Commercial Code numbered 6102, companies that acquired their own shares were obliged to set aside reserves, and it was aimed to prevent the general assembly from using the amount equal to the acquisition value of the share. Accordingly, first of all, the concept of the company acquiring its own shares was discussed. In this section, the problem of who is obliged to allocated reserves especially if the subsidiary company acquires the shares of the parent company has been tried to be resolved. Then, the resolution of the reserves allocated for its own shares, which the company acquired, was mentioned. In addition, the legal consequences of the violation of the obligation to allocated reserves have been examined. Then, the accounting of the reserves allocated for the shares acquired by the company was discussed. The Public Oversight, Accounting and Auditing Standards Authority has been appointed in terms of determining the rules to be applied to accounting (TCC Art. 88). The reporting method of the shares acquired by the company has been changed in the regulations of the institution. Accordingly, the shares acquired by the company will not be reported as an asset in the balance sheet. Instead, if the company re-acquires its equity instruments, those instruments are deducted from equity. Due to this change, it has been evaluated whether it is necessary for the company to reserve for its own shares acquired.