<div style="text-align: left;"><span style="font-family: Verdana;">Türkiye Odalar ve Borsalar Birliği (TOBB) ile Odalar ve Borsalar Bütçe ve Muhasebe Yönetmeliğinde değişiklik yapıldı.<br /> <br /> Gümrük ve Ticaret Bakanlığının Türkiye Odalar ve Borsalar Birliği ile Odalar ve Borsalar Bütçe ve Muhasebe Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmeliği, Resmi Gazete'de yayımlanarak yürürlüğe girdi. <br /> <br /> Buna göre, yönetmeliğin, "bütçe denkliğinin sağlanması" başlığı altında yer alan, "tarihi varlıkların korunması, kuruluşlarca doğrudan ya da kurdukları vakıflar marifetiyle eğitim tesislerinin yapımı ve kurulan veya kurulacak şirketlerin sermaye taahhütlerinin karşılanmasında da Bakanlığın izni ile ihtiyatlardan harcama yapılabileceğine" ilişkin düzenlemenin, ilgili hükmü olan "sermaye taahhütlerinin karşılanmasında ihtiyatlardan harcama yapılabilmesi, bu şirketlerin kuruluş dışındaki ortaklarının yalnızca kamu kurumu, kamu kurumu niteliğinde meslek kuruluşu veya üniversiteler olmasına bağlıdır" ifadesi yürürlükten kaldırıldı.<br /> <br /> <br /> </span></div> <div align="center"> <table border="0" cellspacing="0" cellpadding="0" style="BORDER-COLLAPSE: collapse; MARGIN-LEFT: 5.4pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480" class="MsoNormalTable"> <tbody> <tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: yes"> <td width="607" valign="top" style="PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; WIDTH: 455.2pt"> <div align="center"> <table width="586" border="0" cellspacing="0" cellpadding="0" style="BORDER-COLLAPSE: collapse; WIDTH: 439.45pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480" class="MsoNormalTable"> <tbody> <tr style="HEIGHT: 15.85pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td width="195" style="BORDER-TOP: medium none; HEIGHT: 15.85pt; BORDER-RIGHT: medium none; BORDER-BOTTOM: #660066 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: medium none; PADDING-RIGHT: 5.4pt; WIDTH: 146.55pt; mso-border-bottom-alt: solid #660066 .5pt"> <p style="LINE-HEIGHT: 12pt; tab-stops: 1.0cm center 49.7pt 177.15pt right 326.0pt; mso-line-height-rule: exactly" class="MsoNormal"><span style="font-family: Verdana;"><span style="font-size: 8pt;">8 Temmuz <span class="GramE">2014 SALI</span></span></span></p> </td> <td width="195" style="BORDER-TOP: medium none; HEIGHT: 15.85pt; BORDER-RIGHT: medium none; BORDER-BOTTOM: #660066 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: medium none; PADDING-RIGHT: 5.4pt; WIDTH: 146.55pt; mso-border-bottom-alt: solid #660066 .5pt"> <p align="center" style="TEXT-ALIGN: center; LINE-HEIGHT: 12pt; tab-stops: 1.0cm center 49.7pt 177.15pt right 326.0pt; mso-line-height-rule: exactly" class="MsoNormal"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal"><span style="color: purple;">Resmî Gazete</span></b></span></p> </td> <td width="195" style="BORDER-TOP: medium none; HEIGHT: 15.85pt; BORDER-RIGHT: medium none; BORDER-BOTTOM: #660066 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: medium none; PADDING-RIGHT: 5.4pt; WIDTH: 146.35pt; mso-border-bottom-alt: solid #660066 .5pt"> <p align="right" style="TEXT-ALIGN: right"><span style="font-family: Verdana;"><span style="font-size: 8pt;">Sayı : 29054</span></span></p> </td> </tr> <tr style="HEIGHT: 24pt; mso-yfti-irow: 1"> <td width="586" colspan="3" style="HEIGHT: 24pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; WIDTH: 439.45pt"> <p align="center" style="TEXT-ALIGN: center"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal"><span style="font-size: 9pt; color: navy;">YÖNETMELİK</span></b></span></p> </td> </tr> <tr style="HEIGHT: 24pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes"> <td width="586" colspan="3" style="HEIGHT: 24pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; WIDTH: 439.45pt"> <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;">G</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">mr</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">k ve Ticaret Bakanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">ndan:</span></span></p> <p style="MARGIN-TOP: 2.8pt; LINE-HEIGHT: 12pt; mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-family: Verdana;"><span style="font-size: 9pt;">T</span><span style="font-size: 9pt;">Ü</span><span style="font-size: 9pt;">RK</span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">YE ODALAR VE BORSALAR B</span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">RL</span><span style="font-size: 9pt;">İĞİ</span><span style="font-size: 9pt;"> </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">LE ODALAR VE BORSALAR <br /> B</span><span style="font-size: 9pt;">Ü</span><span style="font-size: 9pt;">T</span><span style="font-size: 9pt;">Ç</span><span style="font-size: 9pt;">E VE MUHASEBE Y</span><span style="font-size: 9pt;">Ö</span><span style="font-size: 9pt;">NETMEL</span><span style="font-size: 9pt;">İĞİ</span><span style="font-size: 9pt;">NDE 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</span></span></p> <p style="MARGIN-BOTTOM: 8.5pt; LINE-HEIGHT: 12pt; mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-family: Verdana;"><span style="font-size: 9pt;">YAPILMASINA DA</span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">R Y</span><span style="font-size: 9pt;">Ö</span><span style="font-size: 9pt;">NETMEL</span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">K</span></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">12/9/2005</span> tarihli ve 25934 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 T</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rkiye Odalar ve Borsalar Birli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i ile Odalar ve Borsalar B</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">e ve Muhasebe Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">inin 23 </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;"> maddesinin ikinci f</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">kras</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 </span><span style="font-size: 9pt;">üçü</span><span style="font-size: 9pt;">nc</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> c</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">mlesi 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;">ü</span><span style="font-size: 9pt;">kten kald</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lm</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></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 style="mso-bidi-font-weight: normal"><span style="font-size: 9pt;">MADDE 2 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Bu Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmelik 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></p> <p style="LINE-HEIGHT: 12pt; TEXT-INDENT: 28.3pt; mso-line-height-rule: exactly" class="3-NormalYaz"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal"><span style="font-size: 9pt;">MADDE 3 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Bu Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmelik 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 Odalar ve Borsalar Birli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i 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></p> <p align="center" style="TEXT-ALIGN: center"></p> </td> </tr> </tbody> </table> </div> <span style="font-family: Verdana;"> <div align="center"> <table width="586" border="0" cellspacing="0" cellpadding="0" style="BORDER-COLLAPSE: collapse; WIDTH: 439.45pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480" class="MsoNormalTable"> <tbody> <tr style="HEIGHT: 24pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes"> <td width="586" colspan="3" style="HEIGHT: 24pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; WIDTH: 439.45pt"> <p align="center" style="TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><span style="font-size: 9pt; color: navy;"> </span></b></p> </td> </tr> </tbody> </table> </div> </span> <div> <p align="center" style="TEXT-ALIGN: center" class="MsoNormal"></p> </div> </td> </tr> </tbody> </table> </div> <p style="text-align: left;" class="MsoNormal"><span style="font-family: Verdana;"> </span></p>