Abstract
Turkish Abstract: Turkiye’de yasanan finansal dalgalanmalarla birlikte halka acik sirketlerin pay fiyatlarinda ciddi dususler yasanmistir. Borsada olusan fiyatin, finansal sonuclarini yansitmadigi gerekcesiyle ve ortaklarin korunmasi amaciyla aralarinda bankalarin da bulundugu bazi halka acik sirketler pay geri alimi sureci baslattigini duyurmustur. Bu calisma, bankalarin Turkiye ekonomisi acisindan onemi dikkate alinarak, bankalarin pay geri alim islemlerinin muhasebesi ve finansal performans uzerindeki etkilerinin incelenmesi amaciyla hazirlanmistir. Calisma sonucunda, pay geri aliminin dagitilabilir kar ve ozkaynak tutarlarini azalttigi ve yedek akcelerin gecmis yil karindan ayrilmasinin muhasebe ve raporlama acisindan daha dogru olacagi belirlenmistir. Pay geri alimi, bankalar tarafindan dikkatlice kullanilmasi gereken bir arac olup, olusturdugu etkiler nedeniyle bankalarin pay geri alimi hususunda Bankacilik Duzenleme ve Denetleme Kurumu (BDDK) tarafindan ikincil duzenleme yapilmasi onerilmektedir. English Abstract: With the financial fluctuation seen in Turkey, significant decreases in share prices of publicly traded companies were seen. Due to fact that share price in stock market do not reflect the financial results and in protecting shareholders, some publicly traded companies including banks announced that they initiated a share repurchase process. Taking into consideration importance of banks for Turkey economy, this study is prepared to examine accounting and impacts on financial performance of banks’ share repurchase transactions. As a result of the study, it is determined that distributable profit and shareholders' equity amounts decrease because of share repurchase and allocating retained earnings from previous year profit is more accurate in terms of accounting and reporting. Share repurchase is a tool that should be used carefully by the banks and it is recommended that the Banking Regulation and Supervision Agency (BRSA) make a secondary regulation on share repurchase due to its effects.
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