{"id":2127,"date":"2026-04-20T18:52:15","date_gmt":"2026-04-20T15:52:15","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=2127"},"modified":"2026-04-20T19:15:50","modified_gmt":"2026-04-20T16:15:50","slug":"tursg-2026-03-bilano-analizi-trkiye-sigorta","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/2127","title":{"rendered":"T\u00fcrkiye Sigorta 2026 Bilan\u00e7o Analizi: 6,4 Milyar TL Kar ve Dev Temett\u00fc M\u00fcjdesi"},"content":{"rendered":"<p><iframe loading=\"lazy\" title=\"T\u00fcrkiye Sigorta 2026 Bilan\u00e7o Analizi: 6,4 Milyar TL Kar ve Dev Temett\u00fc M\u00fcjdesi\" width=\"858\" height=\"483\" src=\"https:\/\/www.youtube.com\/embed\/AphZ5xrpDuM?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<h2>\ud83d\udd34 TURSG 2026-03 Bilan\u00e7o Analizi | T\u00fcrkiye Sigorta<\/h2>\n<pre>T\u00fcrkiye Sigorta 2026 Birinci \u00c7eyrek Finansal Raporu: \u00d6nemli Vurgular\r\nNet Kar Art\u0131\u015f\u0131: T\u00fcrkiye Sigorta, 1 Ocak - 31 Mart 2026 d\u00f6neminde 6.451.802.119 TL net d\u00f6nem kar\u0131 elde ederek, 2025 y\u0131l\u0131n\u0131n ayn\u0131 d\u00f6nemindeki 4.535.122.442 TL'lik kar\u0131n\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131rm\u0131\u015ft\u0131r\r\n.\r\nVarl\u0131k ve \u00d6zsermaye B\u00fcy\u00fcmesi: \u015eirketin toplam varl\u0131klar\u0131 31 Mart 2026 itibar\u0131yla 181.850.807.021 TL'ye ula\u015f\u0131rken, toplam \u00f6zsermayesi 54.752.015.449 TL olarak ger\u00e7ekle\u015fmi\u015ftir\r\n.\r\nPrim \u00dcretimi: 2026'n\u0131n ilk \u00e7eyre\u011finde br\u00fct yaz\u0131lan primler 53.805.814.884 TL seviyesine y\u00fckselmi\u015ftir\r\n. Bu \u00fcretimde Genel Zararlar (21,1 milyar TL) ve Yang\u0131n ve Do\u011fal Afetler (12,3 milyar TL) bran\u015flar\u0131 ba\u015f\u0131 \u00e7ekmektedir\r\n.\r\nSermaye Art\u0131r\u0131m\u0131: \u015eirket y\u00f6netimi, 10 milyar TL olan \u00f6denmi\u015f sermayenin i\u00e7 kaynaklardan kar\u015f\u0131lanarak 20.000.000.000 TL'ye \u00e7\u0131kar\u0131lmas\u0131 karar\u0131n\u0131 alm\u0131\u015f ve bu teklif 9 Nisan 2026 tarihli Genel Kurul'da kabul edilmi\u015ftir\r\n.\r\nTemett\u00fc Da\u011f\u0131t\u0131m\u0131: 9 Nisan 2026 tarihli Genel Kurul toplant\u0131s\u0131nda, 3.000.000.000 TL br\u00fct kar pay\u0131n\u0131n 27 A\u011fustos 2026 tarihinden itibaren da\u011f\u0131t\u0131lmas\u0131na karar verilmi\u015ftir\r\n.\r\nTeknik Performans: Hayat d\u0131\u015f\u0131 teknik b\u00f6l\u00fcm dengesi, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine g\u00f6re art\u0131\u015f g\u00f6stererek 6.891.106.879 TL teknik kar ile sonu\u00e7lanm\u0131\u015ft\u0131r\r\n.\r\nH\u00e2kim Ortak: \u015eirketin %81,10 pay ile h\u00e2kim orta\u011f\u0131 TVF Finansal Yat\u0131r\u0131mlar A.\u015e. (T\u00fcrkiye Varl\u0131k Fonu) olup, %18,90'\u0131 halka a\u00e7\u0131k stat\u00fcdedir\r\n.<\/pre>\n<h1>T\u00fcrkiye Sigorta A.\u015e. 2026 Birinci \u00c7eyrek Konsolide Finansal Durum ve Faaliyet Analizi<\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Bu belge, T\u00fcrkiye Sigorta A.\u015e.&#8217;nin 31 Mart 2026 tarihi itibar\u0131yla sona eren ilk \u00fc\u00e7 ayl\u0131k ara hesap d\u00f6nemine ait konsolide finansal tablolar\u0131n\u0131n ve faaliyet sonu\u00e7lar\u0131n\u0131n kapsaml\u0131 bir analizini sunmaktad\u0131r. \u015eirket, 2026 y\u0131l\u0131n\u0131n ilk \u00e7eyre\u011finde g\u00fc\u00e7l\u00fc bir b\u00fcy\u00fcme sergileyerek toplam varl\u0131klar\u0131n\u0131 181,85 milyar TL&#8217;ye, \u00f6zsermayesini ise 54,75 milyar TL&#8217;ye y\u00fckseltmi\u015ftir.<\/p>\n<p>D\u00f6nem net k\u00e2r\u0131 6,45 milyar TL olarak ger\u00e7ekle\u015firken, hayat d\u0131\u015f\u0131 teknik b\u00f6l\u00fcm dengesi 6,89 milyar TL ile operasyonel k\u00e2rl\u0131l\u0131\u011f\u0131n temel itici g\u00fcc\u00fc olmu\u015ftur. \u015eirket, sermaye yap\u0131s\u0131n\u0131 g\u00fc\u00e7lendirmek amac\u0131yla \u00f6denmi\u015f sermayesini i\u00e7 kaynaklardan kar\u015f\u0131lanmak \u00fczere 10 milyar TL&#8217;den 20 milyar TL&#8217;ye \u00e7\u0131karma karar\u0131 alm\u0131\u015ft\u0131r. Risk y\u00f6netimi taraf\u0131nda ise y\u00fcksek kredi notuna sahip uluslararas\u0131 reas\u00fcr\u00f6rlerle \u00e7al\u0131\u015f\u0131lmaya devam edilmekte ve teknik kar\u015f\u0131l\u0131klar mevzuata uygun \u015fekilde, akt\u00fceryal y\u00f6ntemlerle ayr\u0131lmaktad\u0131r.<\/p>\n<h2>1. Finansal Durum Analizi<\/h2>\n<h3>1.1 Varl\u0131k Yap\u0131s\u0131<\/h3>\n<p>\u015eirketin toplam varl\u0131klar\u0131, 31 Aral\u0131k 2025 tarihindeki 154,66 milyar TL seviyesinden %17,6 oran\u0131nda artarak 181,85 milyar TL&#8217;ye ula\u015fm\u0131\u015ft\u0131r.<\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Varl\u0131k Kalemi<\/td>\n<td>31 Mart 2026 (TL)<\/td>\n<td>31 Aral\u0131k 2025 (TL)<\/td>\n<\/tr>\n<tr>\n<td>Cari Varl\u0131klar Toplam\u0131<\/td>\n<td>169.011.052.934<\/td>\n<td>141.816.907.746<\/td>\n<\/tr>\n<tr>\n<td>Cari Olmayan Varl\u0131klar Toplam\u0131<\/td>\n<td>12.839.754.087<\/td>\n<td>12.841.088.975<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam Varl\u0131klar<\/b><\/td>\n<td><b>181.850.807.021<\/b><\/td>\n<td><b>154.657.996.721<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u00d6nemli Varl\u0131k Bile\u015fenleri:<\/b><\/p>\n<ul>\n<li><b>Finansal Varl\u0131klar:<\/b> 92,47 milyar TL ile varl\u0131klar\u0131n en b\u00fcy\u00fck k\u0131sm\u0131n\u0131 olu\u015fturmaktad\u0131r. Bu tutar\u0131n 30,24 milyar TL&#8217;si al\u0131m sat\u0131m ama\u00e7l\u0131, 36,95 milyar TL&#8217;si sat\u0131lmaya haz\u0131r finansal varl\u0131klardan olu\u015fmaktad\u0131r.<\/li>\n<li><b>Esas Faaliyetlerden Alacaklar:<\/b> 47,24 milyar TL seviyesindedir. Sigortac\u0131l\u0131k faaliyetlerinden alacaklar 44,04 milyar TL ile bu kalemin ana unsurudur.<\/li>\n<li><b>Nakit ve Nakit Benzerleri:<\/b> 13,59 milyar TL&#8217;dir. Bunun 7,45 milyar TL&#8217;si bankalarda, 6,14 milyar TL&#8217;si ise kredi kart\u0131 alacaklar\u0131nda tutulmaktad\u0131r.<\/li>\n<\/ul>\n<h3>1.2 Y\u00fck\u00fcml\u00fcl\u00fckler ve \u00d6zsermaye<\/h3>\n<p>Toplam y\u00fck\u00fcml\u00fcl\u00fckler 127,10 milyar TL olarak ger\u00e7ekle\u015firken, \u00f6zsermaye 54,75 milyar TL&#8217;ye y\u00fckselmi\u015ftir.<\/p>\n<ul>\n<li><b>Sigortac\u0131l\u0131k Teknik Kar\u015f\u0131l\u0131klar\u0131:<\/b> K\u0131sa vadeli y\u00fck\u00fcml\u00fcl\u00fcklerin 72,08 milyar TL&#8217;sini olu\u015fturmaktad\u0131r.\n<ul>\n<li>Kazan\u0131lmam\u0131\u015f Primler Kar\u015f\u0131l\u0131\u011f\u0131 (Net): 44,98 milyar TL.<\/li>\n<li>Muallak Tazminat Kar\u015f\u0131l\u0131\u011f\u0131 (Net): 25,89 milyar TL.<\/li>\n<\/ul>\n<\/li>\n<li><b>Esas Faaliyetlerden Bor\u00e7lar:<\/b> 21,96 milyar TL&#8217;dir ve tamamen sigortac\u0131l\u0131k faaliyetlerinden kaynaklanmaktad\u0131r.<\/li>\n<li><b>\u00d6zsermaye Geli\u015fimi:<\/b> 31 Aral\u0131k 2025&#8217;te 49,65 milyar TL olan \u00f6zsermaye, d\u00f6nem net k\u00e2r\u0131n\u0131n katk\u0131s\u0131yla 54,75 milyar TL&#8217;ye \u00e7\u0131km\u0131\u015ft\u0131r. Ge\u00e7mi\u015f y\u0131llar k\u00e2rlar\u0131 19,70 milyar TL seviyesindedir.<\/li>\n<\/ul>\n<h2>2. Operasyonel Performans ve Gelir Tablosu<\/h2>\n<h3>2.1 Teknik B\u00f6l\u00fcm Sonu\u00e7lar\u0131<\/h3>\n<p>\u015eirketin ana faaliyet alan\u0131 olan hayat d\u0131\u015f\u0131 sigortac\u0131l\u0131kta teknik gelirler ve giderler aras\u0131ndaki denge pozitif seyretmi\u015ftir.<\/p>\n<ul>\n<li><b>Br\u00fct Yaz\u0131lan Primler:<\/b> 53,81 milyar TL (Ge\u00e7en y\u0131l\u0131n ayn\u0131 d\u00f6nemi: 41,40 milyar TL).<\/li>\n<li><b>Reas\u00fcr\u00f6re Devredilen Primler:<\/b> 30,88 milyar TL.<\/li>\n<li><b>Kazan\u0131lm\u0131\u015f Primler (Net):<\/b> 18,34 milyar TL.<\/li>\n<li><b>Ger\u00e7ekle\u015fen Tazminatlar (Net):<\/b> 12,29 milyar TL.<\/li>\n<li><b>Hayat D\u0131\u015f\u0131 Teknik B\u00f6l\u00fcm Dengesi:<\/b> 6,89 milyar TL k\u00e2r (2025\/1\u00c7: 5,32 milyar TL).<\/li>\n<\/ul>\n<h3>2.2 Yat\u0131r\u0131m Gelirleri ve Teknik Olmayan B\u00f6l\u00fcm<\/h3>\n<ul>\n<li><b>Yat\u0131r\u0131m Gelirleri:<\/b> Toplam 8,02 milyar TL yat\u0131r\u0131m geliri elde edilmi\u015ftir. Finansal yat\u0131r\u0131mlardan elde edilen gelirler 7,89 milyar TL&#8217;dir.<\/li>\n<li><b>Teknik B\u00f6l\u00fcme Aktar\u0131lan Yat\u0131r\u0131m Gelirleri:<\/b> Hayat d\u0131\u015f\u0131 teknik kar\u015f\u0131l\u0131klar\u0131 kar\u015f\u0131layan varl\u0131klar\u0131n y\u00f6netiminden elde edilen 4,90 milyar TL, teknik b\u00f6l\u00fcme aktar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li><b>D\u00f6nem Net K\u00e2r\u0131:<\/b> Vergi \u00f6ncesi k\u00e2r 6,98 milyar TL, vergi sonras\u0131 net k\u00e2r ise 6,45 milyar TL olarak ger\u00e7ekle\u015fmi\u015ftir.<\/li>\n<\/ul>\n<h2>3. Teknik Kar\u015f\u0131l\u0131klar ve Akt\u00fceryal Analiz<\/h2>\n<p>\u015eirket, sigorta s\u00f6zle\u015fmelerinden do\u011fan y\u00fck\u00fcml\u00fcl\u00fckleri i\u00e7in muhafazak\u00e2r bir kar\u015f\u0131l\u0131k politikas\u0131 izlemektedir:<\/p>\n<ul>\n<li><b>Muallak Tazminat Kar\u015f\u0131l\u0131\u011f\u0131:<\/b> Akt\u00fceryal Zincir Merdiven Y\u00f6ntemi (AZMM) kullan\u0131larak hesaplanan net muallak tazminat kar\u015f\u0131l\u0131\u011f\u0131 25,89 milyar TL&#8217;dir. Bu tutar 20,61 milyar TL&#8217;lik bir iskonto etkisini i\u00e7ermektedir.<\/li>\n<li><b>Devam Eden Riskler Kar\u015f\u0131l\u0131\u011f\u0131 (DERK):<\/b> Hasar prim oranlar\u0131n\u0131n %85 (baz\u0131 bran\u015flarda %95) \u00fczerinde ger\u00e7ekle\u015fme ihtimaline kar\u015f\u0131 988,33 milyon TL net kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li><b>Dengeleme Kar\u015f\u0131l\u0131\u011f\u0131:<\/b> Kredi ve deprem teminatlar\u0131 i\u00e7in 890,83 milyon TL dengeleme kar\u015f\u0131l\u0131\u011f\u0131 (uzun vadeli) ayr\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li><b>Kazanma Oran\u0131 \u0130ndirimi:<\/b> Derdest davalarda, son be\u015f y\u0131ll\u0131k istatistiklere dayanarak belirlenen kazanma oranlar\u0131 (genellikle %15-%25 aras\u0131) \u00fczerinden 1,54 milyar TL net indirim uygulanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<h2>4. Risk Y\u00f6netimi ve Reas\u00fcrans Yap\u0131s\u0131<\/h2>\n<h3>4.1 Reas\u00fcrans Korumas\u0131<\/h3>\n<p>\u015eirket, y\u00fcksek montanl\u0131 ve katastrofik riskleri uluslararas\u0131 piyasaya devretmektedir. Yang\u0131n ve m\u00fchendislik bran\u015flar\u0131nda lider reas\u00fcr\u00f6r <b>Swiss Re<\/b> (Kredi Notu: A+) olup, onu <b>Milli Re<\/b>, <b>Everest Re<\/b> ve <b>Hannover Re<\/b> gibi g\u00fc\u00e7l\u00fc kurumlar takip etmektedir.<\/p>\n<h3>4.2 Finansal Riskler<\/h3>\n<ul>\n<li><b>Kur Riski:<\/b> \u015eirketin 6,92 milyar TL tutar\u0131nda net yabanc\u0131 para pozisyon fazlas\u0131 (long position) bulunmaktad\u0131r. TL&#8217;nin %20 de\u011fer kaybetmesi durumunda vergi \u00f6ncesi 1,72 milyar TL k\u00e2r olu\u015faca\u011f\u0131 tahmin edilmektedir.<\/li>\n<li><b>Kredi Riski:<\/b> Finansal varl\u0131klar\u0131n b\u00fcy\u00fck b\u00f6l\u00fcm\u00fc banka mevduatlar\u0131 ve kredi kart\u0131 alacaklar\u0131nda tutulmaktad\u0131r. R\u00fccu alacaklar\u0131 i\u00e7in 3,43 milyar TL kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li><b>Likidite Riski:<\/b> 1 aya kadar vadeli varl\u0131klar (46,92 milyar TL), ayn\u0131 vadedeki y\u00fck\u00fcml\u00fcl\u00fcklerden (32,05 milyar TL) fazlad\u0131r, bu da g\u00fc\u00e7l\u00fc bir likidite pozisyonuna i\u015faret etmektedir.<\/li>\n<\/ul>\n<h2>5. Kurumsal Bilgiler ve Stratejik Geli\u015fmeler<\/h2>\n<ul>\n<li><b>Ortakl\u0131k Yap\u0131s\u0131:<\/b> \u015eirketin %81,10&#8217;u <b>TVF Finansal Yat\u0131r\u0131mlar A.\u015e.<\/b>&#8216;ye aittir; nihai ortak <b>T\u00fcrkiye Varl\u0131k Fonu<\/b>&#8216;dur. %18,90&#8217;\u0131 halka a\u00e7\u0131kt\u0131r.<\/li>\n<li><b>Sermaye Art\u0131r\u0131m\u0131:<\/b> 13 Mart 2026 tarihli Y\u00f6netim Kurulu karar\u0131 ile \u00f6denmi\u015f sermayenin tamam\u0131 i\u00e7 kaynaklardan kar\u015f\u0131lanmak \u00fczere %100 art\u0131r\u0131larak 20 milyar TL&#8217;ye \u00e7\u0131kar\u0131lmas\u0131 teklif edilmi\u015f ve 9 Nisan 2026&#8217;daki Genel Kurul&#8217;da kabul edilmi\u015ftir. Kay\u0131tl\u0131 sermaye tavan\u0131 ise 50 milyar TL&#8217;ye y\u00fckseltilmi\u015ftir.<\/li>\n<li><b>Da\u011f\u0131t\u0131m Kanal\u0131 ve Personel:<\/b> \u015eirket 4.012 acente ile \u00e7al\u0131\u015fmakta olup, toplam 1.540 \u00e7al\u0131\u015fana sahiptir.<\/li>\n<li><b>Muhasebe Standartlar\u0131:<\/b> Finansal tablolar SEDDK d\u00fczenlemelerine ve TFRS&#8217;ye uygun haz\u0131rlanm\u0131\u015ft\u0131r. 31 Mart 2026 tablolar\u0131nda, ilgili mevzuat gere\u011fi TMS 29 kapsam\u0131nda enflasyon d\u00fczeltmesi uygulanmam\u0131\u015ft\u0131r. TFRS 17 Sigorta S\u00f6zle\u015fmeleri standard\u0131na ge\u00e7i\u015fin 1 Ocak 2027 itibar\u0131yla yap\u0131lmas\u0131 planlanmaktad\u0131r.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 class=\"paragraph is-rich-chat-ui heading2 ng-star-inserted\" role=\"heading\" data-start-index=\"5824\" aria-level=\"2\"><span class=\"ng-star-inserted\" data-start-index=\"5824\">Kapsaml\u0131 Terimler S\u00f6zl\u00fc\u011f\u00fc<\/span><\/h3>\n<table class=\"is-rich-chat-ui\" data-start-index=\"5858\">\n<tbody>\n<tr class=\"ng-star-inserted\">\n<th class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5858\"><span class=\"ng-star-inserted\" data-start-index=\"5858\">Terim<\/span><\/div>\n<\/th>\n<th class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5863\"><span class=\"ng-star-inserted\" data-start-index=\"5863\">Tan\u0131m<\/span><\/div>\n<\/th>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5868\"><b class=\"ng-star-inserted\" data-start-index=\"5868\">AZMM (Akt\u00fceryal Zincir Merdiven Y\u00f6ntemi)<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5908\"><span class=\"ng-star-inserted\" data-start-index=\"5908\">Ger\u00e7ekle\u015fmi\u015f ancak rapor edilmemi\u015f tazminat bedellerinin (IBNR) tahmini i\u00e7in kullan\u0131lan istatistiksel bir y\u00f6ntemdir.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6024\"><b class=\"ng-star-inserted\" data-start-index=\"6024\">Dengeleme Kar\u015f\u0131l\u0131\u011f\u0131<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6043\"><span class=\"ng-star-inserted\" data-start-index=\"6043\">Gelecekteki tazminat oranlar\u0131ndaki dalgalanmalar\u0131 ve katastrofik riskleri (\u00f6zellikle deprem) kar\u015f\u0131lamak i\u00e7in net primler \u00fczerinden ayr\u0131lan kar\u015f\u0131l\u0131kt\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6194\"><b class=\"ng-star-inserted\" data-start-index=\"6194\">Ertelenmi\u015f \u00dcretim Giderleri<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6221\"><span class=\"ng-star-inserted\" data-start-index=\"6221\">Yaz\u0131lan primler i\u00e7in \u00f6denen komisyonlar\u0131n, gelecek d\u00f6nemlere isabet eden ve bilan\u00e7oda varl\u0131k olarak ta\u015f\u0131nan k\u0131sm\u0131d\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6338\"><b class=\"ng-star-inserted\" data-start-index=\"6338\">Kazan\u0131lmam\u0131\u015f Primler Kar\u015f\u0131l\u0131\u011f\u0131 (KPK)<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6374\"><span class=\"ng-star-inserted\" data-start-index=\"6374\">Y\u00fcr\u00fcrl\u00fckteki sigorta s\u00f6zle\u015fmeleri i\u00e7in tahakkuk etmi\u015f primlerin, g\u00fcn esas\u0131na g\u00f6re gelecek hesap d\u00f6nemlerine sarkan br\u00fct k\u0131sm\u0131d\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6503\"><b class=\"ng-star-inserted\" data-start-index=\"6503\">Muallak Tazminat Kar\u015f\u0131l\u0131\u011f\u0131<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6529\"><span class=\"ng-star-inserted\" data-start-index=\"6529\">Tahakkuk etmi\u015f ve hesaben tespit edilmi\u015f ancak raporlama d\u00f6nemi sonuna kadar fiilen \u00f6denmemi\u015f tazminat bedelleri i\u00e7in ayr\u0131lan kar\u015f\u0131l\u0131kt\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6667\"><b class=\"ng-star-inserted\" data-start-index=\"6667\">\u00d6zsermaye Y\u00f6ntemi<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6684\"><span class=\"ng-star-inserted\" data-start-index=\"6684\">M\u00fc\u015fterek y\u00f6netime tabi te\u015febb\u00fcslerin (\u00f6rne\u011fin T\u00fcrk P ve I Sigorta) finansal tablolara, net varl\u0131klardaki pay oran\u0131nda yans\u0131t\u0131lmas\u0131 y\u00f6ntemidir.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6826\"><b class=\"ng-star-inserted\" data-start-index=\"6826\">Reas\u00fcrans<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6835\"><span class=\"ng-star-inserted\" data-start-index=\"6835\">Sigorta \u015firketinin, \u00fcstlendi\u011fi risklerin bir k\u0131sm\u0131n\u0131 veya tamam\u0131n\u0131 ba\u015fka bir \u015firkete (reas\u00fcr\u00f6r) devretmesi i\u015flemidir.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6952\"><b class=\"ng-star-inserted\" data-start-index=\"6952\">R\u00fccu ve Sovtaj Gelirleri<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6976\"><span class=\"ng-star-inserted\" data-start-index=\"6976\">Sigorta \u015firketinin tazminat \u00f6dedikten sonra kusurlu taraftan ald\u0131\u011f\u0131 bedel (r\u00fccu) veya hasarl\u0131 mal\u0131n sat\u0131\u015f\u0131ndan elde etti\u011fi gelir (sovtaj).<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"7114\"><b class=\"ng-star-inserted\" data-start-index=\"7114\">SEDDK<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"7119\"><span class=\"ng-star-inserted\" data-start-index=\"7119\">Sigortac\u0131l\u0131k ve \u00d6zel Emeklilik D\u00fczenleme ve Denetleme Kurumu; sekt\u00f6r\u00fcn d\u00fczenleyici ve denetleyici \u00fcst kuruludur.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"7231\"><b class=\"ng-star-inserted\" data-start-index=\"7231\">Teknik B\u00f6l\u00fcm Dengesi<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"7251\"><span class=\"ng-star-inserted\" data-start-index=\"7251\">Sigortac\u0131l\u0131k faaliyetlerinden elde edilen gelirler ile bu faaliyetlere ili\u015fkin giderler (tazminat, kar\u015f\u0131l\u0131klar, komisyon) aras\u0131ndaki fark\u0131 g\u00f6steren dengedir.<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye Sigorta, 2026 y\u0131l\u0131n\u0131n ilk \u00e7eyre\u011finde finansal g\u00fcc\u00fcn\u00fc per\u00e7inleyerek 6,45 milyar TL net kar a\u00e7\u0131klad\u0131. Toplam varl\u0131klar\u0131n\u0131 181,8 milyar TL\u2019ye ta\u015f\u0131yan \u015firket, hem prim \u00fcretiminde hem de teknik karl\u0131l\u0131kta s\u00fcrd\u00fcr\u00fclebilir bir b\u00fcy\u00fcme sergiliyor. Genel Kurul&#8217;dan \u00e7\u0131kan %100 sermaye art\u0131r\u0131m\u0131 ve 3 milyar TL\u2019lik temett\u00fc m\u00fcjdesiyle yat\u0131r\u0131mc\u0131lar\u0131n\u0131n y\u00fcz\u00fcn\u00fc g\u00fcld\u00fcren T\u00fcrkiye Sigorta&#8217;n\u0131n, 2026 y\u0131l\u0131 hedeflerine ve bran\u015f bazl\u0131 performans analizlerine dair t\u00fcm detaylar bu yaz\u0131m\u0131zda!<\/p>\n","protected":false},"author":6,"featured_media":1725,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[190],"class_list":["post-2127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilancoanalizi","tag-tursg"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/comments?post=2127"}],"version-history":[{"count":4,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2127\/revisions"}],"predecessor-version":[{"id":2135,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2127\/revisions\/2135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/1725"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=2127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=2127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=2127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}