<span style="font-family: Verdana; "> <br /> <br /> </span> <div class="Section1"> <div> <div align="center"> <table style="margin-left: 5.4pt; border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"> <tbody> <tr> <td style="padding: 0cm 5.4pt; width: 455.2pt;" valign="top" width="607"> <div align="center"> <table style="width: 439.45pt; border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="586"> <tbody> <tr style="height: 15.85pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes;"> <td style="border-width: medium medium 1pt; border-style: none none solid; border-color: currentColor currentColor rgb(102, 0, 102); padding: 0cm 5.4pt; width: 146.55pt; height: 15.85pt; mso-border-bottom-alt: solid #660066 .5pt;" width="195"> <p style="line-height: 12pt; mso-line-height-rule: exactly; tab-stops: 1.0cm center 49.7pt 177.15pt right 326.0pt;" class="MsoNormal"><span style="font-family: Verdana; "><span style="font-size: 8pt; ">31 Ocak 2012 SALI</span></span><span style="font-family: Arial; font-size: 8pt;"><b><o:p></o:p></b></span></p> </td> <td style="border-width: medium medium 1pt; border-style: none none solid; border-color: currentColor currentColor rgb(102, 0, 102); padding: 0cm 5.4pt; width: 146.55pt; height: 15.85pt; mso-border-bottom-alt: solid #660066 .5pt;" width="195"> <p style="text-align: center; line-height: 12pt; mso-line-height-rule: exactly; tab-stops: 1.0cm center 49.7pt 177.15pt right 326.0pt;" class="MsoNormal" align="center"><span style="font-family: Verdana; "><b><span style="color: purple; ">Resmî Gazete</span></b></span><b><span style="color: purple; font-family: "Palatino Linotype";"><o:p></o:p></span></b></p> </td> <td style="border-width: medium medium 1pt; border-style: none none solid; border-color: currentColor currentColor rgb(102, 0, 102); padding: 0cm 5.4pt; width: 146.35pt; height: 15.85pt; mso-border-bottom-alt: solid #660066 .5pt;" width="195"> <p style="text-align: right;" align="right"><span style="font-family: Verdana; "><span style="font-size: 8pt; ">Sayı : 28190</span></span><span style="font-family: Arial; font-size: 8pt;"><b><o:p></o:p></b></span></p> </td> </tr> <tr style="height: 24pt; mso-yfti-irow: 1;"> <td style="padding: 0cm 5.4pt; width: 439.45pt; height: 24pt;" width="586" colspan="3"> <p style="text-align: center;" align="center"><span style="font-family: Verdana; "><b><span style="color: navy; font-size: 9pt; ">TEBLİĞ</span></b></span><b><span style="color: navy; font-family: Arial; font-size: 9pt;"><o:p></o:p></span></b></p> </td> </tr> <tr style="height: 24pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 0cm 5.4pt; width: 439.45pt; height: 24pt;" width="586" colspan="3"> <p style="line-height: 12pt; text-indent: 28.3pt; mso-line-height-rule: exactly;" class="1-Baslk"><span style="font-family: Verdana; "><span style="font-size: 9pt; ">T</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">rkiye Cumhuriyet Merkez Bankas</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">ndan:</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; mso-line-height-rule: exactly;" class="2-OrtaBaslk"><span style="font-family: Verdana; "><span style="font-size: 9pt; ">Ç</span><span style="font-size: 9pt; ">EK DEFTERLER</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">N</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">N BASKI </span><span style="font-size: 9pt; ">Ş</span><span style="font-size: 9pt; ">EKL</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">NE, BANKALARIN HAM</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">LE </span><span style="font-size: 9pt; ">Ö</span><span style="font-size: 9pt; ">DEMEKLE <br /> Y</span><span style="font-size: 9pt; ">Ü</span><span style="font-size: 9pt; ">K</span><span style="font-size: 9pt; ">Ü</span><span style="font-size: 9pt; ">ML</span><span style="font-size: 9pt; ">Ü</span><span style="font-size: 9pt; "> OLDU</span><span style="font-size: 9pt; ">Ğ</span><span style="font-size: 9pt; ">U M</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">KTAR </span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">LE </span><span style="font-size: 9pt; ">Ç</span><span style="font-size: 9pt; ">EK D</span><span style="font-size: 9pt; ">Ü</span><span style="font-size: 9pt; ">ZENLEME VE </span><span style="font-size: 9pt; ">Ç</span><span style="font-size: 9pt; ">EK HESABI </span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; mso-line-height-rule: exactly;" class="2-OrtaBaslk"><span style="font-family: Verdana; "><span style="font-size: 9pt; ">A</span><span style="font-size: 9pt; ">Ç</span><span style="font-size: 9pt; ">MA YASA</span><span style="font-size: 9pt; ">Ğ</span><span style="font-size: 9pt; ">I KARARLARININ B</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">LD</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">R</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">LMES</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">NE VE</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; mso-line-height-rule: exactly;" class="2-OrtaBaslk"><span style="font-family: Verdana; "><span style="font-size: 9pt; ">DUYURULMASINA </span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">L</span><span style="font-size: 9pt; ">İŞ</span><span style="font-size: 9pt; ">K</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">N TEBL</span><span style="font-size: 9pt; ">İĞ</span><span style="font-size: 9pt; "> (SAYI:2010/2)</span><span style="font-size: 9pt; ">’</span><span style="font-size: 9pt; ">DE </span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; mso-line-height-rule: exactly;" class="2-OrtaBaslk"><span style="font-family: Verdana; "><span style="font-size: 9pt; ">DE</span><span style="font-size: 9pt; ">ĞİŞİ</span><span style="font-size: 9pt; ">KL</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">K YAPILMASINA DA</span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">R TEBL</span><span style="font-size: 9pt; ">İĞ</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; text-indent: 28.3pt; margin-bottom: 5.65pt; mso-line-height-rule: exactly;" class="2-OrtaBaslk"><span style="font-family: Verdana; "><span style="font-size: 9pt; ">(SAYI: 2012/1)</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; text-indent: 28.3pt; mso-line-height-rule: exactly;" class="3-NormalYaz"><span style="font-family: Verdana; "><b><span style="font-size: 9pt; ">MADDE 1 </span></b><b><span style="font-size: 9pt; ">–</span></b><span style="font-size: 9pt; "> <span class="GramE">20/1/2010</span> tarihli ve 27468 say</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">l</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; "> Resm</span><span style="font-size: 9pt; ">î</span><span style="font-size: 9pt; "> Gazete</span><span style="font-size: 9pt; ">’</span><span style="font-size: 9pt; ">de yay</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">mlanan </span><span style="font-size: 9pt; ">Ç</span><span style="font-size: 9pt; ">ek Defterlerinin Bask</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; "> </span><span style="font-size: 9pt; ">Ş</span><span style="font-size: 9pt; ">ekline, Bankalar</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">n Hamile </span><span style="font-size: 9pt; ">Ö</span><span style="font-size: 9pt; ">demekle Y</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">k</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">ml</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; "> Oldu</span><span style="font-size: 9pt; ">ğ</span><span style="font-size: 9pt; ">u Miktar ile </span><span style="font-size: 9pt; ">Ç</span><span style="font-size: 9pt; ">ek D</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">zenleme ve </span><span style="font-size: 9pt; ">Ç</span><span style="font-size: 9pt; ">ek Hesab</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; "> A</span><span style="font-size: 9pt; ">ç</span><span style="font-size: 9pt; ">ma Yasa</span><span style="font-size: 9pt; ">ğı</span><span style="font-size: 9pt; "> Kararlar</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">n</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">n Bildirilmesine ve Duyurulmas</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">na </span><span style="font-size: 9pt; ">İ</span><span style="font-size: 9pt; ">li</span><span style="font-size: 9pt; ">ş</span><span style="font-size: 9pt; ">kin Tebli</span><span style="font-size: 9pt; ">ğ</span><span style="font-size: 9pt; "> (Say</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">: 2010/2)</span><span style="font-size: 9pt; ">’</span><span style="font-size: 9pt; ">in 4 </span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">nc</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; "> maddesinde yer alan </span><span style="font-size: 9pt; ">“</span><span class="SpellE"><span style="font-size: 9pt; ">alt</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">y</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">zellibe</span><span style="font-size: 9pt; ">ş</span></span><span style="font-size: 9pt; "> T</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">rk Liras</span><span style="font-size: 9pt; ">ı”</span><span style="font-size: 9pt; "> ibareleri </span><span style="font-size: 9pt; ">“</span><span class="SpellE"><span style="font-size: 9pt; ">yediy</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">zyirmibe</span><span style="font-size: 9pt; ">ş</span></span><span style="font-size: 9pt; "> T</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">rk Liras</span><span style="font-size: 9pt; ">ı”</span><span style="font-size: 9pt; "> olarak de</span><span style="font-size: 9pt; ">ğ</span><span style="font-size: 9pt; ">i</span><span style="font-size: 9pt; ">ş</span><span style="font-size: 9pt; ">tirilmi</span><span style="font-size: 9pt; ">ş</span><span style="font-size: 9pt; ">tir.</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; text-indent: 28.3pt; mso-line-height-rule: exactly;" class="3-NormalYaz"><span style="font-family: Verdana; "><b><span style="font-size: 9pt; ">MADDE 2 </span></b><b><span style="font-size: 9pt; ">–</span></b><span style="font-size: 9pt; "> Ayn</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; "> Tebli</span><span style="font-size: 9pt; ">ğ</span><span style="font-size: 9pt; ">in ge</span><span style="font-size: 9pt; ">ç</span><span style="font-size: 9pt; ">ici 2 <span class="SpellE">nci</span> maddesinde yer alan </span><span style="font-size: 9pt; ">“</span><span class="SpellE"><span style="font-size: 9pt; ">be</span><span style="font-size: 9pt; ">ş</span><span style="font-size: 9pt; ">y</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">zk</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">rkbe</span><span style="font-size: 9pt; ">ş</span></span><span style="font-size: 9pt; "> T</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">rk Liras</span><span style="font-size: 9pt; ">ı”</span><span style="font-size: 9pt; "> ibareleri </span><span style="font-size: 9pt; ">“</span><span class="SpellE"><span style="font-size: 9pt; ">alt</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">y</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">z</span></span><span style="font-size: 9pt; "> T</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">rk Liras</span><span style="font-size: 9pt; ">ı”</span><span style="font-size: 9pt; "> olarak de</span><span style="font-size: 9pt; ">ğ</span><span style="font-size: 9pt; ">i</span><span style="font-size: 9pt; ">ş</span><span style="font-size: 9pt; ">tirilmi</span><span style="font-size: 9pt; ">ş</span><span style="font-size: 9pt; ">tir.</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; text-indent: 28.3pt; mso-line-height-rule: exactly;" class="3-NormalYaz"><span style="font-family: Verdana; "><b><span style="font-size: 9pt; ">MADDE 3 </span></b><b><span style="font-size: 9pt; ">–</span></b><span style="font-size: 9pt; "> Bu Tebli</span><span style="font-size: 9pt; ">ğ</span><span style="font-size: 9pt; "> yay</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; ">m</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; "> tarihinde y</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">r</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">rl</span><span style="font-size: 9pt; ">üğ</span><span style="font-size: 9pt; ">e girer.</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="line-height: 12pt; text-indent: 28.3pt; mso-line-height-rule: exactly;" class="3-NormalYaz"><span style="font-family: Verdana; "><b><span style="font-size: 9pt; ">MADDE 4 </span></b><b><span style="font-size: 9pt; ">–</span></b><span style="font-size: 9pt; "> Bu Tebli</span><span style="font-size: 9pt; ">ğ</span><span style="font-size: 9pt; "> h</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">k</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">mlerini T</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">rkiye Cumhuriyet Merkez Bankas</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; "> Ba</span><span style="font-size: 9pt; ">ş</span><span style="font-size: 9pt; ">kan</span><span style="font-size: 9pt; ">ı</span><span style="font-size: 9pt; "> y</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">r</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">t</span><span style="font-size: 9pt; ">ü</span><span style="font-size: 9pt; ">r.</span></span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p style="text-align: center;" align="center"><b><span style="color: navy; font-family: Arial; font-size: 9pt;"><o:p></o:p></span></b></p> </td> </tr> </tbody> </table> </div> <div> <p style="text-align: center;" class="MsoNormal" align="center"></p> <span style="font-family: Verdana; "> <p style="text-align: center;" class="MsoNormal" align="center"><span style="font-size: 10pt; "><o:p></o:p></span></p> </span></div> </td> </tr> </tbody> </table> <span style="font-family: Verdana; "> <br /> </span> </div> <p style="text-align: center;" class="MsoNormal" align="center"><o:p></o:p></p> </div> </div>