{"id":2803,"date":"2021-10-20T22:12:59","date_gmt":"2021-10-20T20:12:59","guid":{"rendered":"https:\/\/ekonomi101.net\/?p=2803"},"modified":"2021-10-20T22:13:13","modified_gmt":"2021-10-20T20:13:13","slug":"kobi-nedir","status":"publish","type":"post","link":"https:\/\/ekonomi101.net\/kobi-nedir\/","title":{"rendered":"KOB\u0130 Nedir?"},"content":{"rendered":"\n<p>KOB\u0130, \u2018\u2019K\u00fc\u00e7\u00fck Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler\u2019\u2019 kelimelerinin ba\u015f harfleri ile k\u0131salt\u0131lan kavramd\u0131r. 24 Haziran 2018 y\u0131l\u0131nda yay\u0131mlanan ve y\u00fcr\u00fcrl\u00fc\u011fe giren bu y\u00f6netmenlik g\u00fcn\u00fcm\u00fcz \u015fartlar\u0131na uygun olacak \u015fekilde d\u00fczenlenmi\u015ftir. \u00d6rne\u011fin, bakkal veya k\u0131rtasiye bu tan\u0131m i\u00e7erisine dahil edilebilmektedir. Ayr\u0131ca, eleman\u0131 bulunan orta d\u00fczey <strong><a href=\"https:\/\/ekonomi101.net\/isletmeler\/\" target=\"_blank\" rel=\"noreferrer noopener\">i\u015fletmeler<\/a><\/strong> de bu grubun i\u00e7erisine dahil edilmektedir. Herhangi bir i\u015fletmenin KOB\u0130 olarak say\u0131labilmesi ve bu gruba dahil edilebilmesi i\u00e7in baz\u0131 \u015fartlar\u0131n sa\u011flanmas\u0131 gerekmektedir.<\/p>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"699\" height=\"341\" src=\"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/10\/kobi.jpeg?resize=699%2C341&#038;ssl=1\" alt=\"kobi\" class=\"wp-image-2805\" title=\"\" data-recalc-dims=\"1\"><\/figure><\/div>\n\n\n\n<p>Herhangi bir i\u015fletmenin KOB\u0130 olarak tan\u0131mlanabilmesi i\u00e7in 250\u2019den az eleman \u00e7al\u0131\u015ft\u0131r\u0131yor olmas\u0131 ve y\u0131ll\u0131k olarak 40 milyon TL\u2019nin \u00fczerinde mali bilan\u00e7oya sahip olmamas\u0131 gerekmektedir. Bu i\u015fletmeler, mikro, k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler olarak s\u0131n\u0131fland\u0131r\u0131lmaktad\u0131r. Bu s\u0131n\u0131fland\u0131rma, \u00e7al\u0131\u015fan personel say\u0131s\u0131 ve y\u0131ll\u0131k bilan\u00e7o s\u0131n\u0131rlar\u0131 ile ger\u00e7ekle\u015ftirilmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kimler KOB\u0130 Say\u0131lmaktad\u0131r?<\/strong><\/h2>\n\n\n\n<p>Mikro, k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7e\u011fe sahip i\u015fletmeler bu tan\u0131m i\u00e7erisinde yer al\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Orta \u00d6l\u00e7ekli \u0130\u015fletmeler<\/strong><\/h3>\n\n\n\n<p>Y\u0131ll\u0131k bilan\u00e7o veya sat\u0131\u015f has\u0131lat\u0131 40 milyon TL\u2019yi a\u015fmam\u0131\u015f ve b\u00fcnyesi i\u00e7erisinde 250 ki\u015fiden daha az personele sahip i\u015fletmeler bu kategori i\u00e7erisinde s\u0131n\u0131fland\u0131r\u0131lmaktad\u0131r. Son yay\u0131nlanan y\u00f6netmenlik ile bilan\u00e7o tutar\u0131 125 milyon TL olarak g\u00fcncellenmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>K\u00fc\u00e7\u00fck \u0130\u015fletmeler<\/strong><\/h3>\n\n\n\n<p>Y\u0131ll\u0131k bilan\u00e7o veya sat\u0131\u015f has\u0131lat\u0131 8 milyon TL\u2019yi a\u015fmam\u0131\u015f ve b\u00fcnyesi i\u00e7erisinde 50 ki\u015fiden daha az personele sahip i\u015fletmeler bu kategori i\u00e7erisinde s\u0131n\u0131fland\u0131r\u0131lmaktad\u0131r. Son yay\u0131nlanan y\u00f6netmenlik ile bilan\u00e7o tutar\u0131 25 milyon TL olarak g\u00fcncellenmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Mikro \u0130\u015fletmeler<\/strong><\/h3>\n\n\n\n<p>Y\u0131ll\u0131k bilan\u00e7o veya sat\u0131\u015f has\u0131lat\u0131 1 milyon TL\u2019yi a\u015fmam\u0131\u015f ve b\u00fcnyesi i\u00e7erisinde 10 ki\u015fiden daha az personele sahip i\u015fletmeler bu kategori i\u00e7erisinde s\u0131n\u0131fland\u0131r\u0131lmaktad\u0131r. Son yay\u0131nlanan y\u00f6netmenlik ile bilan\u00e7o tutar\u0131 3 milyon TL olarak g\u00fcncellenmi\u015ftir.<\/p>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"750\" height=\"450\" src=\"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/10\/kobi-kredisi.jpeg?resize=750%2C450&#038;ssl=1\" alt=\"kobi nedir\" class=\"wp-image-2806\" title=\"\" data-recalc-dims=\"1\"><\/figure><\/div>\n\n\n\n<p>Bu tan\u0131mlamalar <strong><a href=\"https:\/\/www.kosgeb.gov.tr\" target=\"_blank\" rel=\"noreferrer noopener\">KOB\u0130<\/a><\/strong> kriterleri aras\u0131nda bulunan ana ayr\u0131mlar olarak bilinmektedir. Herhangi bir i\u015fletmenin KOB\u0130 olarak s\u0131n\u0131fland\u0131r\u0131labilmesi i\u00e7in baz\u0131 farkl\u0131 kriterler de mevcuttur. Herhangi bir i\u015fletmenin KOB\u0130 olarak s\u0131n\u0131fland\u0131r\u0131labilmesi i\u00e7in kamu kurulu\u015funun veya kurumun bu hisselerinin en fazla %25\u2019lik tutar\u0131na sahip olmas\u0131 \u015fart\u0131 da ko\u015fulmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>KOB\u0130 \u0130\u015fletme T\u00fcrleri Nelerdir?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ba\u011fl\u0131 \u0130\u015fletmeler<\/strong><\/h3>\n\n\n\n<p>Ba\u015fka bir i\u015fletmenin hem oy hakk\u0131n\u0131n hem de sermayesinin \u00e7o\u011funlu\u011funa sahip olmak gereklidir. Ayr\u0131ca, bir i\u015fletmeye ait y\u00f6netim, denetim kurulu \u00fcyelerinin atanmas\u0131, \u00fcyelerin azledilmesi ve denetim yetkisine sahip olmak \u015fartt\u0131r. Herhangi bir i\u015fletmenin hissedar\u0131 veya orta\u011f\u0131 olunmas\u0131 durumunda ise yap\u0131lan anla\u015fmalarda tek ba\u015f\u0131na s\u00f6z sahibi olunmas\u0131 gerekmektedir. Bu \u015fartlar\u0131n tamam\u0131ndan herhangi birinin yerine getirilmesi ba\u011fl\u0131 i\u015fletmeler stat\u00fcs\u00fcnde olma hakk\u0131 al\u0131nmas\u0131 i\u00e7in yeterlidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ortak \u0130\u015fletme<\/strong><\/h3>\n\n\n\n<p>Kendi ba\u015f\u0131na veya ba\u011fl\u0131 herhangi bir i\u015fletme ile bu i\u015fletme \u00fczerinde tek h\u00e2kim bulunmamas\u0131 gerekmektedir. Ba\u015fka bir i\u015fletmeye ait oy hakk\u0131 veya sermaye \u00fczerinde %25-50 oranlar\u0131 aras\u0131nda ba\u015fkas\u0131n\u0131n s\u00f6z hakk\u0131n\u0131n bulunmamas\u0131 gerekmektedir. Ayr\u0131ca, kendi sermayesi ve oy hakk\u0131 \u00fczerinde de bir ba\u015fkas\u0131n\u0131n %25-50 oranlar\u0131 aras\u0131nda bir ba\u015fkas\u0131n\u0131n s\u00f6z sahibi olmamas\u0131 \u00f6nemlidir. Tan\u0131mlardan da anla\u015f\u0131laca\u011f\u0131 gibi ortak i\u015fletmeleri belirlemekte olan en \u00f6nemli fakt\u00f6r oy hakk\u0131 ve sermayedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ba\u011f\u0131ms\u0131z \u0130\u015fletmeler<\/strong><\/h3>\n\n\n\n<p>Bu i\u015fletmelerin herhangi ba\u015fka bir i\u015fletme \u00fczerinde %25\u2019in \u00fczerinde pay sahibi veya ortak olmamas\u0131 gerekmektedir. Herhangi bir t\u00fczel ki\u015fi, kamu kurumu veya kurulu\u015fun i\u015fletmenin %25\u2019lik k\u0131sm\u0131ndan fazlas\u0131na sahip olmamas\u0131 gerekmektedir. Ayr\u0131ca, birka\u00e7 adet ba\u011fl\u0131 i\u015fletme m\u00fc\u015ftereken veya tek ba\u015f\u0131na i\u015fletmenin %25\u2019lik oran\u0131ndan fazlas\u0131na sahip olunmamal\u0131d\u0131r. Bir di\u011fer yandan i\u015fletme konsolide hesaplar d\u00fczenlenmemeli ve bu i\u015fletme konsolide hesaplar d\u00fczenlemekte olan ba\u015fka bir firman\u0131n hesaplar\u0131 aras\u0131nda yer almamal\u0131d\u0131r.<\/p>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"620\" height=\"410\" src=\"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/10\/kobi-nedir.jpeg?resize=620%2C410&#038;ssl=1\" alt=\"kobi a\u00e7\u0131l\u0131m\u0131\" class=\"wp-image-2807\" title=\"\" data-recalc-dims=\"1\"><\/figure><\/div>\n\n\n\n<p>T\u00fcm bu kriterlere g\u00f6re uyumluluk g\u00f6steren ve KOB\u0130 olarak s\u0131n\u0131fland\u0131r\u0131lan t\u00fcm i\u015fletmeler, bankalar taraf\u0131ndan d\u00fczenlenmekte olan KOB\u0130 kredileri ve devlet taraf\u0131ndan bu s\u0131n\u0131flar i\u00e7in sunulan te\u015fvik ve imkanlardan faydalanabilmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>KOB\u0130, \u2018\u2019k\u00fc\u00e7\u00fck Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler\u2019\u2019 kelimelerinin ba\u015f harfleri ile k\u0131salt\u0131lan kavramd\u0131r.<\/p>\n","protected":false},"author":1,"featured_media":2806,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[866],"tags":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/10\/kobi-kredisi.jpeg?fit=750%2C450&ssl=1","_links":{"self":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2803"}],"collection":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/comments?post=2803"}],"version-history":[{"count":1,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2803\/revisions"}],"predecessor-version":[{"id":2808,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2803\/revisions\/2808"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media\/2806"}],"wp:attachment":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media?parent=2803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/categories?post=2803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/tags?post=2803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}