{"id":2137,"date":"2026-04-20T19:20:57","date_gmt":"2026-04-20T16:20:57","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=2137"},"modified":"2026-04-20T19:36:17","modified_gmt":"2026-04-20T16:36:17","slug":"dzgyo-2026-03-faaliyet-raporu-analizi-deniz-gayrimenkul-yatrm-ortakl","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/2137","title":{"rendered":"\ud83d\udd35 Deniz GYO Bodrum ve Tarabya Projelerinde Son Durum: 2026 \u0130lk \u00c7eyrek Verileri"},"content":{"rendered":"<p><iframe loading=\"lazy\" title=\"Deniz GYO Bodrum ve Tarabya Projelerinde Son Durum: 2026 \u0130lk \u00c7eyrek Verileri\" width=\"858\" height=\"483\" src=\"https:\/\/www.youtube.com\/embed\/MANvyw_gXOU?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\udd35 DZGYO 2026-03 Faaliyet Raporu Analizi | Deniz Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131<\/h2>\n<pre>Deniz GYO 2026 \u0130lk \u00c7eyrek Faaliyet Raporu \u00d6ne \u00c7\u0131kan Bilgiler\r\nRaporlama D\u00f6nemi ve \u015eirket Yap\u0131s\u0131: Rapor, 1 Ocak 2026 ile 31 Mart 2026 aras\u0131ndaki \u00fc\u00e7 ayl\u0131k d\u00f6nemi kapsamaktad\u0131r\r\n. \u015eirketin \u00f6denmi\u015f sermayesi 400.000.000 TL olup, ana orta\u011f\u0131 %71,95 pay oran\u0131yla DenizBank A.\u015e.'dir\r\n.\r\nFinansal Performans: 2026 y\u0131l\u0131n\u0131n ilk \u00e7eyre\u011finde Deniz GYO, 29.867.010 TL has\u0131lat elde etmi\u015f ve d\u00f6nemi 5.617.957 TL net kar ile tamamlam\u0131\u015ft\u0131r\r\n. \u015eirketin toplam varl\u0131klar\u0131 31 Mart 2026 itibar\u0131yla 7.656.777.967 TL, \u00f6zkaynaklar\u0131 ise 6.246.124.497 TL olarak ger\u00e7ekle\u015fmi\u015ftir\r\n.\r\nGayrimenkul Portf\u00f6y\u00fc: \u015eirketin yat\u0131r\u0131m ama\u00e7l\u0131 gayrimenkullerinin toplam de\u011feri yakla\u015f\u0131k 4,59 milyar TL seviyesindedir\r\n. Portf\u00f6ydeki ba\u015fl\u0131ca varl\u0131klar aras\u0131nda \u0130stanbul Bah\u00e7e\u015fehir AVM, Ankara G\u00f6ksu AVM, Karak\u00f6y Otel Binas\u0131, Le Chic Bodrum Otel Binas\u0131 ve Le Chic Tarabya projeleri bulunmaktad\u0131r\r\n.\r\nSat\u0131\u015f Ba\u015far\u0131lar\u0131: Mu\u011fla\u2019n\u0131n Bodrum il\u00e7esinde geli\u015ftirilen gayrimenkul projesi kapsam\u0131nda \u00fcretilen 95 ba\u011f\u0131ms\u0131z b\u00f6l\u00fcmden 86 adedinin sat\u0131\u015f\u0131 rapor tarihi itibar\u0131yla tamamlanm\u0131\u015ft\u0131r\r\n.\r\nY\u00f6netim ve Organizasyon: 2 Nisan 2026 tarihinde yap\u0131lan Ola\u011fan Genel Kurul Toplant\u0131s\u0131 ile \u00fc\u00e7 y\u0131l s\u00fcreyle g\u00f6rev yapmak \u00fczere yeni Y\u00f6netim Kurulu \u00fcyeleri se\u00e7ilmi\u015ftir; Recep Ba\u015ftu\u011f Y\u00f6netim Kurulu Ba\u015fkan\u0131, Ye\u015fim \u015eim\u015fek ise Genel M\u00fcd\u00fcr olarak g\u00f6rev yapmaktad\u0131r\r\n.\r\nEnflasyon Muhasebesi: Finansal tablolar, TMS 29 \"Y\u00fcksek Enflasyonlu Ekonomilerde Finansal Raporlama\" standard\u0131 uyar\u0131nca enflasyon etkilerine g\u00f6re d\u00fczeltilerek sunulmu\u015ftur\r\n.\r\nKar Da\u011f\u0131t\u0131m Karar\u0131: \u015eirket, sermaye gereksinimleri, yat\u0131r\u0131m politikalar\u0131 ve nakit durumunu dikkate alarak 2025 y\u0131l\u0131 kar\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131na ve ola\u011fan\u00fcst\u00fc yedeklere aktar\u0131lmas\u0131na karar vermi\u015ftir\r\n.<\/pre>\n<h1>Deniz Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131 A.\u015e. 31 Mart 2026 Ara D\u00f6nem Faaliyet Raporu Analizi<\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Deniz Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131 A.\u015e. (Deniz GYO), 01.01.2026 \u2013 31.03.2026 d\u00f6nemine ili\u015fkin finansal ve operasyonel performans\u0131n\u0131 i\u00e7eren faaliyet raporunu sunmu\u015ftur. Bu d\u00f6nem, \u00f6zellikle y\u00fcksek enflasyonlu ekonomilerde finansal raporlama standard\u0131 olan <b>TMS 29<\/b>&#8216;un uygulanmas\u0131 ve \u015firketin k\u00e2rl\u0131l\u0131\u011fa ge\u00e7i\u015f yapmas\u0131 ile \u00f6ne \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>\u015eirket, 2025 y\u0131l\u0131n\u0131n ayn\u0131 d\u00f6nemindeki 24,59 milyon TL&#8217;lik zarardan sonra, 2026&#8217;n\u0131n ilk \u00e7eyre\u011finde <b>5,62 milyon TL net d\u00f6nem k\u00e2r\u0131<\/b> a\u00e7\u0131klam\u0131\u015ft\u0131r. Toplam varl\u0131klar 7,66 milyar TL seviyesinde sabit kal\u0131rken, \u00f6zkaynaklar 6,25 milyar TL&#8217;ye ula\u015fm\u0131\u015ft\u0131r. \u015eirketin finansal bor\u00e7lar\u0131n\u0131n aktif toplam\u0131na oran\u0131 %0,33 gibi olduk\u00e7a d\u00fc\u015f\u00fck bir seviyededir ve bu durum g\u00fc\u00e7l\u00fc bir likidite yap\u0131s\u0131na i\u015faret etmektedir. Portf\u00f6yde yer alan gayrimenkullerin toplam de\u011feri yakla\u015f\u0131k 4,6 milyar TL olarak raporlanm\u0131\u015ft\u0131r.<\/p>\n<h2>1. Kurumsal Yap\u0131 ve Y\u00f6netim<\/h2>\n<h3>1.1 Sermaye ve Ortakl\u0131k Yap\u0131s\u0131<\/h3>\n<p>\u015eirketin \u00f6denmi\u015f sermayesi 400.000.000 TL olup, her biri 1 TL nominal de\u011ferli 400 milyon adet paydan olu\u015fmaktad\u0131r.<\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Ortak Ad\u0131 \/ Unvan\u0131<\/td>\n<td>Sermaye Pay\u0131 (TL)<\/td>\n<td>Sermaye Oran\u0131 (%)<\/td>\n<\/tr>\n<tr>\n<td>DenizBank A.\u015e.<\/td>\n<td>287.783.562<\/td>\n<td>%71,95<\/td>\n<\/tr>\n<tr>\n<td>Di\u011fer (Halka A\u00e7\u0131k)<\/td>\n<td>112.216.438<\/td>\n<td>%28,05<\/td>\n<\/tr>\n<tr>\n<td><b>TOPLAM<\/b><\/td>\n<td><b>400.000.000<\/b><\/td>\n<td><b>%100<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>DenizBank A.\u015e., Y\u00f6netim Kurulu \u00fcyelerini aday g\u00f6sterme imtiyaz\u0131na sahip (A) grubu imtiyazl\u0131 paylar\u0131n tamam\u0131na sahiptir.<\/p>\n<h3>1.2 Y\u00f6netim Kurulu ve \u00dcst Y\u00f6netim<\/h3>\n<p>2 Nisan 2026 tarihli Ola\u011fan Genel Kurul toplant\u0131s\u0131nda \u00fc\u00e7 y\u0131l s\u00fcreyle g\u00f6rev yapmak \u00fczere se\u00e7ilen Y\u00f6netim Kurulu \u015fu isimlerden olu\u015fmaktad\u0131r:<\/p>\n<ul>\n<li><b>Recep Ba\u015ftu\u011f:<\/b> Ba\u015fkan<\/li>\n<li><b>Ak\u0131n Ekici:<\/b> Ba\u015fkan Vekili<\/li>\n<li><b>Ruslan Abil:<\/b> \u00dcye<\/li>\n<li><b>Ye\u015fim \u015eim\u015fek:<\/b> \u00dcye (Ayn\u0131 zamanda Genel M\u00fcd\u00fcr)<\/li>\n<li><b>Kadir Erhan Tun\u00e7ay:<\/b> Ba\u011f\u0131ms\u0131z \u00dcye<\/li>\n<li><b>Ayten Babao\u011flu:<\/b> Ba\u011f\u0131ms\u0131z \u00dcye<\/li>\n<\/ul>\n<p>\u015eirketin toplam personel say\u0131s\u0131 31 Mart 2026 itibar\u0131yla 11 ki\u015fidir.<\/p>\n<h2>2. Gayrimenkul Portf\u00f6y\u00fc ve Yat\u0131r\u0131mlar<\/h2>\n<p>\u015eirketin yat\u0131r\u0131m ama\u00e7l\u0131 gayrimenkul portf\u00f6y\u00fc, 31 Mart 2026 itibar\u0131yla <b>4.593.897.771 TL<\/b> de\u011ferindedir. Bu de\u011ferin 2,59 milyar TL&#8217;si faal durumdaki gayrimenkullerden, 1,99 milyar TL&#8217;si ise \u00fcst kullan\u0131m haklar\u0131ndan olu\u015fmaktad\u0131r.<\/p>\n<h3>2.1 Ana Varl\u0131klar ve Projeler<\/h3>\n<ul>\n<li><b>\u0130stanbul Bah\u00e7e\u015fehir AVM:<\/b> Toplam 22 adet gayrimenkulden (villalar ve ticari \u00fcniteler) olu\u015fmaktad\u0131r. (De\u011fer: 661,3 milyon TL)<\/li>\n<li><b>Ankara G\u00f6ksu AVM:<\/b> Eryaman\u2019da bulunan 21 adet i\u015fyerini kapsamaktad\u0131r. (De\u011fer: 244 milyon TL)<\/li>\n<li><b>Karak\u00f6y Binas\u0131:<\/b> Beyo\u011flu\u2019nda bulunan komple bina niteli\u011findeki ta\u015f\u0131nmazd\u0131r. (De\u011fer: 619,5 milyon TL)<\/li>\n<li><b>Le Chic Bodrum Otel Binas\u0131:<\/b> Bodrum Asarl\u0131k mevkiinde yer alan otel varl\u0131\u011f\u0131d\u0131r. (De\u011fer: 903,9 milyon TL). <i>Not: SPK tebli\u011fine uygunluk i\u00e7in 31 Aral\u0131k 2026&#8217;ya kadar ek s\u00fcre al\u0131nm\u0131\u015ft\u0131r.<\/i><\/li>\n<li><b>Le Chic Tarabya:<\/b> Sar\u0131yer\u2019de geli\u015ftirilen projedeki kiral\u0131k ba\u011f\u0131ms\u0131z b\u00f6l\u00fcmlerdir. (De\u011fer: 166,1 milyon TL)<\/li>\n<li><b>Sar\u0131germ\u00e9 \u00dcst Kullan\u0131m Hakk\u0131:<\/b> Mu\u011fla Ortaca&#8217;da 2071 y\u0131l\u0131na kadar devam eden orman vas\u0131fl\u0131 ta\u015f\u0131nmaz \u00fczerindeki hakt\u0131r.<\/li>\n<\/ul>\n<h3>2.2 Stoklar ve Proje Geli\u015ftirme<\/h3>\n<p>\u015eirketin stoklar\u0131nda <b>791.113.792 TL<\/b> de\u011ferinde Bodrum Projesi bulunmaktad\u0131r. Bu proje kapsam\u0131nda \u00fcretilen 95 ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm\u00fcn 86 adedinin sat\u0131\u015f\u0131 rapor tarihi itibar\u0131yla tamamlanm\u0131\u015ft\u0131r.<\/p>\n<h2>3. Finansal Durum Analizi<\/h2>\n<h3>3.1 Temel Finansal G\u00f6stergeler (\u00d6zet)<\/h3>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>G\u00f6sterge (TL)<\/td>\n<td>31 Mart 2026<\/td>\n<td>31 Mart 2025 \/ 31 Aral\u0131k 2025<\/td>\n<\/tr>\n<tr>\n<td>Toplam Varl\u0131klar<\/td>\n<td>7.656.777.967<\/td>\n<td>7.695.311.425 (31.12.25)<\/td>\n<\/tr>\n<tr>\n<td>\u00d6zkaynaklar<\/td>\n<td>6.246.124.497<\/td>\n<td>6.240.506.540 (31.12.25)<\/td>\n<\/tr>\n<tr>\n<td>Has\u0131lat<\/td>\n<td>29.867.010<\/td>\n<td>27.097.860 (31.03.25)<\/td>\n<\/tr>\n<tr>\n<td>Faaliyet K\u00e2r\u0131 \/ (Zarar\u0131)<\/td>\n<td>(52.548.127)<\/td>\n<td>(71.444.446) (31.03.25)<\/td>\n<\/tr>\n<tr>\n<td>D\u00f6nem K\u00e2r\u0131 \/ (Zarar\u0131)<\/td>\n<td>5.617.957<\/td>\n<td>(24.590.320) (31.03.25)<\/td>\n<\/tr>\n<tr>\n<td>Toplam Finansal Bor\u00e7<\/td>\n<td>24.893.903<\/td>\n<td>17.695.640 (31.12.25)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3.2 TMS 29 Enflasyon Muhasebesi Uygulamas\u0131<\/h3>\n<p>\u015eirket, 31 Mart 2026 tarihli finansal tablolar\u0131n\u0131, paran\u0131n raporlama tarihindeki sat\u0131n alma g\u00fcc\u00fc esas\u0131na g\u00f6re d\u00fczeltmi\u015ftir. 31.03.2026 itibar\u0131yla \u00fc\u00e7 y\u0131ll\u0131k k\u00fcm\u00fclatif enflasyon oran\u0131 %205 olarak dikkate al\u0131nm\u0131\u015ft\u0131r. Parasal olmayan kalemler (duran varl\u0131klar, \u00f6zkaynaklar) endekslenirken; nakit ve benzeri parasal kalemler endekslenmemi\u015ftir. Net parasal pozisyon kayb\u0131 bu d\u00f6nem i\u00e7in <b>77.565.453 TL<\/b> olarak ger\u00e7ekle\u015fmi\u015ftir.<\/p>\n<h2>4. Risk Y\u00f6netimi ve Hukuki S\u00fcre\u00e7ler<\/h2>\n<h3>4.1 Risk Y\u00f6netim Politikas\u0131<\/h3>\n<p>\u015eirket, gayrimenkul ve menkul k\u0131ymet de\u011ferlerindeki dalgalanmalardan kaynaklanan <b>piyasa riski<\/b> ve fonlama y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirememe durumunu ifade eden <b>likidite riski<\/b> \u00fczerine odaklanmaktad\u0131r. &#8220;Riskin Erken Saptanmas\u0131 Komitesi&#8221;, bu risklerin y\u00f6netilmesi i\u00e7in iki ayda bir Y\u00f6netim Kurulu&#8217;na rapor sunmaktad\u0131r.<\/p>\n<h3>4.2 Hukuki Durum<\/h3>\n<p>\u015eirketin taraf oldu\u011fu toplam 38 dava bulunmaktad\u0131r:<\/p>\n<ul>\n<li><b>Lehe a\u00e7\u0131lan davalar:<\/b> 29 icra takibi, 5 kira alaca\u011f\u0131 ve tahliye davas\u0131.<\/li>\n<li><b>Aleyhte a\u00e7\u0131lan davalar:<\/b> 4 adet tasarrufun iptali ve di\u011fer davalar.<\/li>\n<\/ul>\n<h2>5. K\u00e2r Da\u011f\u0131t\u0131m Politikas\u0131 ve Gelecek Beklentileri<\/h2>\n<p>2 Nisan 2026 tarihinde yap\u0131lan Ola\u011fan Genel Kurul&#8217;da, 2025 y\u0131l\u0131 hesap d\u00f6nemine ait finansal sonu\u00e7lar de\u011ferlendirilmi\u015ftir. TMS\/TFRS tablolar\u0131na g\u00f6re elde edilen 283.764.084 TL k\u00e2r\u0131n da\u011f\u0131t\u0131m\u0131 konusunda \u015fu karar al\u0131nm\u0131\u015ft\u0131r:<\/p>\n<ul>\n<li>Yasal yedek ak\u00e7eler ayr\u0131ld\u0131ktan sonra kalan tutar ola\u011fan\u00fcst\u00fc yedeklere (ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131na) aktar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>\u015eirketin sermaye gereksinimleri, uzun vadeli stratejileri, yat\u0131r\u0131m ve finansman politikalar\u0131 ile nakit durumu g\u00f6zetilerek <b>k\u00e2r da\u011f\u0131t\u0131m\u0131 yap\u0131lmamas\u0131na<\/b> karar verilmi\u015ftir.<\/li>\n<\/ul>\n<h2>6. Portf\u00f6y S\u0131n\u0131rlamalar\u0131na Uyum<\/h2>\n<p>\u015eirket, SPK&#8217;n\u0131n Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131na ili\u015fkin tebli\u011findeki portf\u00f6y s\u0131n\u0131rlamalar\u0131na tam uyum sa\u011flamaktad\u0131r:<\/p>\n<ul>\n<li><b>Gayrimenkul Bazl\u0131 Varl\u0131klar:<\/b> Portf\u00f6y\u00fcn %70&#8217;ini olu\u015fturmaktad\u0131r (Yasal s\u0131n\u0131r: En az %51).<\/li>\n<li><b>Para ve Sermaye Piyasas\u0131 Ara\u00e7lar\u0131:<\/b> Portf\u00f6y\u00fcn %29&#8217;unu olu\u015fturmaktad\u0131r (Yasal s\u0131n\u0131r: En fazla %49).<\/li>\n<li><b>Bor\u00e7lanma S\u0131n\u0131r\u0131:<\/b> %2 seviyesindedir (Yasal s\u0131n\u0131r: En fazla %500).<\/li>\n<li><b>Yabanc\u0131 Varl\u0131klar ve At\u0131l Arsa Oran\u0131:<\/b> %0 seviyesindedir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 class=\"paragraph is-rich-chat-ui heading2 ng-star-inserted\" role=\"heading\" data-start-index=\"5244\" aria-level=\"2\"><span class=\"ng-star-inserted\" data-start-index=\"5244\">Temel Terimler S\u00f6zl\u00fc\u011f\u00fc<\/span><\/h3>\n<table class=\"is-rich-chat-ui\" data-start-index=\"5275\">\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=\"5275\"><span class=\"ng-star-inserted\" data-start-index=\"5275\">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=\"5280\"><span class=\"ng-star-inserted\" data-start-index=\"5280\">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=\"5285\"><b class=\"ng-star-inserted\" data-start-index=\"5285\">GYO (Gayrimenkul Yat\u0131r\u0131m Ortakl\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=\"5320\"><span class=\"ng-star-inserted\" data-start-index=\"5320\">Getiri potansiyeli y\u00fcksek gayrimenkullere, gayrimenkul projelerine ve gayrimenkule dayal\u0131 haklara yat\u0131r\u0131m yapan sermaye piyasas\u0131 kurumu.<\/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=\"5456\"><b class=\"ng-star-inserted\" data-start-index=\"5456\">Kay\u0131tl\u0131 Sermaye<\/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=\"5471\"><span class=\"ng-star-inserted\" data-start-index=\"5471\">Anonim ortakl\u0131klar\u0131n, esas s\u00f6zle\u015fmelerinde belirtilmek kayd\u0131yla, Y\u00f6netim Kurulu karar\u0131yla pay \u00e7\u0131karabilecekleri azami sermaye tavan\u0131.<\/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=\"5604\"><b class=\"ng-star-inserted\" data-start-index=\"5604\">\u00d6denmi\u015f Sermaye<\/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=\"5619\"><span class=\"ng-star-inserted\" data-start-index=\"5619\">\u015eirket ortaklar\u0131n\u0131n taahh\u00fct ettikleri sermayenin fiilen \u015firkete nakden veya ayinen \u00f6denmi\u015f k\u0131sm\u0131.<\/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=\"5716\"><b class=\"ng-star-inserted\" data-start-index=\"5716\">TMS 29<\/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=\"5722\"><span class=\"ng-star-inserted\" data-start-index=\"5722\">Y\u00fcksek enflasyonun h\u00fck\u00fcm s\u00fcrd\u00fc\u011f\u00fc ekonomilerde, finansal tablolar\u0131n paran\u0131n raporlama tarihindeki sat\u0131n alma g\u00fcc\u00fc cinsinden sunulmas\u0131n\u0131 zorunlu k\u0131lan muhasebe standard\u0131.<\/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=\"5890\"><b class=\"ng-star-inserted\" data-start-index=\"5890\">Huzur Hakk\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=\"5901\"><span class=\"ng-star-inserted\" data-start-index=\"5901\">Y\u00f6netim Kurulu \u00fcyelerine, kat\u0131ld\u0131klar\u0131 toplant\u0131lar ve \u00fcstlendikleri sorumluluklar kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen ayl\u0131k br\u00fct \u00fccret veya \u00f6denek.<\/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=\"6032\"><b class=\"ng-star-inserted\" data-start-index=\"6032\">\u0130mtiyazl\u0131 Pay<\/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=\"6045\"><span class=\"ng-star-inserted\" data-start-index=\"6045\">Sahiplerine k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131, oy hakk\u0131 veya y\u00f6netimde temsil gibi konularda di\u011fer pay sahiplerine g\u00f6re \u00f6ncelik veya ek haklar tan\u0131yan pay senetleri.<\/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\">Likidite Riski<\/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=\"6208\"><span class=\"ng-star-inserted\" data-start-index=\"6208\">Bir i\u015fletmenin vadesi gelen nakit y\u00fck\u00fcml\u00fcl\u00fcklerini, varl\u0131klar\u0131n\u0131 nakde \u00e7evirememesi veya uygun maliyetle fon bulamamas\u0131 nedeniyle kar\u015f\u0131layamama riski.<\/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=\"6358\"><b class=\"ng-star-inserted\" data-start-index=\"6358\">Net Parasal Pozisyon Kazanc\u0131\/Kayb\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=\"6392\"><span class=\"ng-star-inserted\" data-start-index=\"6392\">Enflasyonist bir ortamda parasal varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerin elde tutulmas\u0131 sonucunda olu\u015fan sat\u0131n alma g\u00fcc\u00fc de\u011fi\u015fimi.<\/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=\"6508\"><b class=\"ng-star-inserted\" data-start-index=\"6508\">\u00dcst Kullan\u0131m Hakk\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=\"6526\"><span class=\"ng-star-inserted\" data-start-index=\"6526\">Ba\u015fkas\u0131na ait bir arazinin alt\u0131nda veya \u00fcst\u00fcnde yap\u0131 in\u015fa etme veya mevcut yap\u0131y\u0131 muhafaza etme yetkisi veren s\u0131n\u0131rl\u0131 ayni hak.<\/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=\"6653\"><b class=\"ng-star-inserted\" data-start-index=\"6653\">Ekspertiz De\u011feri<\/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=\"6669\"><span class=\"ng-star-inserted\" data-start-index=\"6669\">Gayrimenkul de\u011ferleme uzmanlar\u0131 taraf\u0131ndan belirli bir tarihteki mevcut piyasa ko\u015fullar\u0131na g\u00f6re takdir edilen makul piyasa de\u011feri.<\/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=\"6799\"><b class=\"ng-star-inserted\" data-start-index=\"6799\">Ba\u011f\u0131ms\u0131z Y\u00f6netim Kurulu \u00dcyesi<\/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=\"6828\"><span class=\"ng-star-inserted\" data-start-index=\"6828\">\u015eirketle, ili\u015fkili taraflar\u0131yla veya ortaklar\u0131yla herhangi bir \u00e7\u0131kar ili\u015fkisi bulunmayan, objektif karar verme yetisine sahip y\u00f6netim kurulu \u00fcyesi.<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Deniz GYO\u2019dan 2026 Y\u0131l\u0131n\u0131n \u0130lk \u00c7eyre\u011finde Dengeli B\u00fcy\u00fcme! Deniz Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131 (Deniz GYO), 2026 y\u0131l\u0131n\u0131n ilk \u00fc\u00e7 ayl\u0131k d\u00f6nemine ait faaliyet raporunu yay\u0131mlad\u0131. Enflasyon muhasebesi (TMS 29) uygulanm\u0131\u015f yeni finansal veriler, Bodrum projesindeki y\u00fcksek sat\u0131\u015f oranlar\u0131 ve \u015firketin stratejik portf\u00f6y y\u00f6netimine dair t\u00fcm detaylar bu analizimizde. 7,6 milyar TL\u2019yi a\u015fan aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc ve yeni y\u00f6netim yap\u0131s\u0131yla Deniz GYO\u2019nun 2026 projeksiyonlar\u0131n\u0131 ke\u015ffedin.<\/p>\n","protected":false},"author":2,"featured_media":1297,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[251],"tags":[315],"class_list":["post-2137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faaliyetraporuanalizi","tag-dzgyo"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2137","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/comments?post=2137"}],"version-history":[{"count":3,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2137\/revisions"}],"predecessor-version":[{"id":2143,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2137\/revisions\/2143"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/1297"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=2137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=2137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=2137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}