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        <div id="content-top1">Page 27 - Kooperatif Ana Sozlesme</div>
        <div id="content-top2">P. 27</div>
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    <pre style="white-space:pre-line"><code>alacaklÄ±lar ise Ticaret Sicili Gazetesiâ€™nde ilan suretiyle kooperatifin daÄŸÄ±lmasÄ±ndan
haberdar edilerek alacaklarÄ±nÄ± beyana Ã§aÄŸrÄ±lÄ±rlar.

       AlacaklÄ± olduklarÄ± belli olanlar beyanda bulunmazlarsa alacaklÄ±larÄ±nÄ±n tutarÄ± notere
verilir. Kooperatifin henÃ¼z vadesi dolmayan borÃ§larÄ± ve ihtilaflÄ± bulunan borÃ§larÄ±nÄ±n
karÅŸÄ±lÄ±ÄŸÄ± olan para notere verilir.

       DEFTERLERÄ°N SAKLANMASI:
       Madde 119- Tasfiyenin sonunda evrak ve defterler on yÄ±l saklanmak Ã¼zere notere
verilir.

       KOOPERATÄ°FÄ°N ÃœNVANININ TÄ°CARET SÄ°CÄ°LÄ°NDEN Ã‡IKARILMASI
       Madde 120- Tasfiyenin sona ermesi Ã¼zerine kooperatife ait unvanÄ±n ticaret
sicilinden Ã§Ä±karÄ±lmasÄ± tasfiye memurlarÄ± tarafÄ±ndan sicil memurluÄŸundan talep olunur. Bu
talep Ã¼zerine sicilden Ã§Ä±karÄ±lma durumu tescil ve ilan ettirilir.
       TASFÄ°YE KURULUNUN SORUMLULUÄU:
       Madde 121- Tasfiye kurulu Ã¼yeleri, tasfiye iÅŸlerinin bir an Ã¶nce bitirilmesi iÃ§in,
Ã§alÄ±ÅŸmakla yÃ¼kÃ¼mlÃ¼dÃ¼r. Tasfiye kurulu Ã¼yeleri yÃ¶netim kurulu Ã¼yelerinin sorumluluÄŸunu
taÅŸÄ±r.
       Tasfiye kurulu Ã¼yelerinin anasÃ¶zleÅŸmenin 71. maddesinin c fÄ±krasÄ±ndaki niteliklere
haiz olmasÄ± ÅŸarttÄ±r.
       BÄ°RLEÅME SURETÄ°YLE DAÄILMA:
       Madde 122- Kooperatif, bÃ¼tÃ¼n pasif ve aktifleri ile diÄŸer bir kooperatif tarafÄ±ndan
devralÄ±nmak suretiyle daÄŸÄ±ldÄ±ÄŸÄ± takdirde sicilden Ã§Ä±karma iÅŸlemi 1163 SayÄ±lÄ± Kooperatifler
Kanunun 84. maddesi uyarÄ±nca yapÄ±lÄ±r.

                                              SEKÄ°ZÄ°NCÄ° BÃ–LÃœM
                                               MALÄ° HÃœKÃœMLER
       USUL:
       Madde 123- Kooperatif, muhasebe usulÃ¼nÃ¼ bilanÃ§o esasÄ±na gÃ¶re kurar ve kanunen
tutulmasÄ± gerekli defterleri tutar ve Ã§alÄ±ÅŸmalarÄ±nÄ± iÅŸ prensipleri esaslarÄ±na uygun olarak
dÃ¼zenler. GÄ±da TarÄ±m ve HayvancÄ±lÄ±k BakanlÄ±ÄŸÄ±nca Ã¶rnek muhasebe ve bilanÃ§o kabul
edildiÄŸi takdirde bunun uygulanmasÄ± saÄŸlanÄ±r.
       HESAP YILI:
       Madde 124- Maliye BakanlÄ±ÄŸÄ±ndan Ã¶zel hesap dÃ¶nemi alÄ±nmadÄ±kÃ§a hesap yÄ±lÄ± Ocak
ayÄ±nÄ±n birinci gÃ¼nÃ¼ baÅŸlar. AralÄ±k ayÄ±nÄ±n son gÃ¼nÃ¼nde biter.
       DEFTER TUTMA MÃœKELLEFÄ°YETÄ°:
       Madde 125- Kooperatif, ekonomik ve mali durumunu borÃ§ ve alacak iliÅŸkilerini ve
her iÅŸ yÄ±lÄ± iÃ§inde elde edilen neticeleri belirlemek amacÄ±yla kooperatifin nitelik ve Ã¶neminin
gerektirdiÄŸi bÃ¼tÃ¼n defterleri, (yevmiye defteri, defteri-kebir, envanter defteri, ortaklÄ±k
defteri ve karar defteri gibi) tutmaya mecburdur.
       TASDÄ°K ETTÄ°RME VE BEYANNAME VERME MÃœKELLEFÄ°YETÄ°:
       Madde 126- 125â€™inci maddede belirtilen defterler yÃ¶netim kurulunca kullanÄ±lmaya
baÅŸlanÄ±lmadan Ã¶nce kooperatifin bulunduÄŸu yerin noterine tasdik ettirilir.
       TÄ°CARET KANUNU HÃœKÃœMLERÄ°NE ATIF:</code></pre>
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