Sermaye Arttırımında Şirket Ortaklarının Şirketten Alacaklarının Kullanılması
The Usage of Firm Partners‟ (Financial) Claims for Capital Increase (Purposes)

Summary/Abstract: Due to the new legal regulations in our country; a lot of new approaches, views and ideas have been developed and come to be practiced. For example, building a single-partner firm is possible. Although at least 2 parties are needed for a partnership to take place; however now a single person or an artificial person could be a firm partner by itself. Although the concept of capital usually refers to money in real life context, in the science of economics all possible kinds of means of production are referred to as capital and is a factor of production. Capital is also a resource and depending on the place of procurance it can be defined either as loan (foreign) capital or core capital. The procurement of loan capital from monetary and capital markets could be more difficult than the procurement of core capital. On the other hand, firm partners provide core capital to the firm by means of issuing loans which is parallel to the firm’s activities, issuing capital resources, or joining in capital increases. Besides, they can use these loans for capital increase purposes. This situation has been selected as the main object for this paper. Because it is discussed whether this resource really exists or not. The YMM/SMMM (sworn-in certified public accountant/certified public accountant) report is demanded for capital increase purposes which effects the firm’s activities and financial decisions.

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