Current Account in Turkish Commercial Code – Türk Ticaret Kanununda Cari Hesap

Bu yazımızda Türk Ticaret Kanunu 89. Maddesi ve devamında düzenlenen “Cari Hesap” hükümlerinin Hukuk İngilizcesi çevirisini bulacaksınız.

Yazının sonunda ise ufak bir test çalışması ile yazıda geçen terminolojiye ait minik bir sözlük de sizi bekliyor olacak.

Keyifli Çalışmalar…

SIXTH SECTION	ALTINCI KISIM
Current Account	Cari Hesap
A) Definition and Form	A) Tanım ve şekil
ARTICLE 89- (1) The contract allowing two parties to mutually renounce their claims arising from any legal cause or relationship by converting them separately into receivables and debts, and to subsequently request the amount resulting from such conversion, after the account is settled by converting these claims into credit and debt and presenting them item by item, is referred to as the current account contract.	MADDE 89- (1) İki kişinin herhangi bir hukuki sebep veya ilişkiden doğan alacaklarını teker teker ve ayrı ayrı istemekten karşılıklı olarak vazgeçip bunları kalem kalem alacak ve borç şekline çevirerek hesabın kesilmesinden sonra çıkacak artan tutarı isteyebileceklerine ilişkin sözleşme cari hesap sözleşmesidir.
(2) This contract shall not be valid unless made in writing.	(2) Bu sözleşme yazılı yapılmadıkça geçerli olmaz.
B) Provisions	B) Hükümleri
I – In General	I – Genel olarak
ARTICLE 90- (1) Without prejudice to the provisions of the second paragraph of Article 143 of the Turkish Civil Code and the provisions of the second paragraph of Article 134 of the Turkish Civil Code, the provisions of the current account contract are as follows:	MADDE 90- (1) Türk Borçlar Kanununun 134 üncü maddesiyle 143 üncü maddesinin ikinci fıkrası hükümleri saklı kalmak üzere cari hesap sözleşmesinin hükümleri şunlardır:
a) Unless otherwise agreed, the entry of credit or debt into the current account shall not preclude the parties from waiving their rights to claim or defend claims arising from the contract or transaction that gives rise to the receivable or debt. If the contract or transaction is cancelled, the items arising therefrom shall be removed from the account.	a) Aksi kararlaştırılmadıkça, cari hesaba alacak veya borç kaydedilmesi, tarafların, alacağı veya borcu doğuran sözleşme veya işleme ilişkin dava ve savunma haklarını düşürmez. Sözleşme veya işlem iptal edilirse bunlardan kaynaklanan kalemler hesaptan çıkarılır.
b) Unless otherwise agreed, if a receivable that arose before the execution of the current account contract is entered into the current account with the consent of the parties, this receivable shall not be renewed.	b) Cari hesap sözleşmesinin yapılmasından önce doğmuş bulunan bir alacak, tarafların onayıyla cari hesaba kaydedilirse, aksi kararlaştırılmamışsa bu alacak yenilenmiş olmaz.
c) The entry of a commercial paper into the current account shall be deemed to have been made if the price has been collected.	c) Bir ticari senedin cari hesaba kaydı, bedelinin alınmış olması hâlinde geçerli olmak şartıyla yapılmış sayılır.
d) At the end of each accounting period, after the amounts constituting the receivables and debts have been subtracted from each other, the balance granted or determined by default shall be entered into the account as an item belonging to the new accounting period; if the contract has ended or the increased amount has been seized, it must be paid.	d) Her hesap devresi sonunda alacak ve borcu oluşturan tutarlar birbirinden çıkarıldıktan sonra tanınan veya hükmen belirlenen bakiye, yeni hesap devresine ait bir kalem olmak üzere hesaba geçirilir; sözleşme sona ermiş veya artan tutar haczedilmiş ise onun ödenmesi gerekir.
e) For the amounts entered in the credit column of the current account, interest accrues from the date of registration in accordance with the contract or commercial customs.	e) Cari hesabın alacak sütununa yazılan tutarlar için, sözleşme veya ticari teamüller gereğince, kaydolundukları tarihten itibaren faiz işler.
II – Special Instances	II – Özel durumlar
Commercial Papers	1. Ticari senetler
ARTICLE 91- (1) If a commercial paper entered into the current account in the manner specified in Article 90 but whose price cannot be collected is returned to the holder of the commercial paper, the entry shall be deleted from the current account.	MADDE 91- (1) 90 ıncı maddede öngörüldüğü şekilde cari hesaba yazılan ancak bedeli alınamayan ticari senet sahibine geri verilerek, cari hesaptan kaydı silinir.
Fees and Expenses	2. Ücret ve giderler
ARTICLE 92- (1) The existence of a current account contract between the parties does not prevent the demand for fees arising from the commission contract and all kinds of expenses.	MADDE 92- (1) Taraflar arasında cari hesap sözleşmesinin bulunması, komisyon sözleşmesinden kaynaklanan ücretin ve her türlü giderin istenmesine engel oluşturmaz.
Receivables Excluded from the Account	3. Hesap dışında kalan alacaklar
ARTICLE 93- (1) Unexchangeable receivables and receivables arising from money and goods delivered for a specific purpose or to be kept ready separately cannot be entered into the current account.	MADDE 93- (1) Takas edilemeyen alacaklarla, belirli bir amaca harcanmak veya ayrıca emre hazır tutulmak üzere teslim olunan para ve mallardan doğan alacaklar cari hesaba geçirilemez.
III – Balance	III – Bakiye
Determination	1. Belirlenmesi
ARTICLE 94- (1) Pursuant to the contract or commercial customs, the balance sheet of a specific accounting period is closed at the end of the period and the difference between receivables and debt items is determined.	MADDE 94- (1) Sözleşme veya ticari teamül uyarınca, belirli hesap devreleri sonunda devre hesabı kapatılır ve alacak ile borç kalemleri arasındaki fark belirlenir.
(2) In the absence of a contract or commercial custom regarding the accounting period, the last day of each calendar year shall be deemed to be the day on which the accounts are closed by the parties. The party receiving the table indicating the determined increased amount shall be deemed to have accepted the balance if it does not object within one month from the date of receipt, through a notary, a registered letter, a telegram, or a document with a secure electronic signature.	(2) Hesap devresi hakkında sözleşme veya ticari teamül yoksa, her takvim yılının son günü taraflarca hesabın kapatılması günü olarak kabul edilmiş sayılır. Saptanan artan tutarı gösteren cetveli alan taraf, aldığı tarihten itibaren bir ay içinde, noter aracılığıyla, taahhütlü mektupla, telgrafla veya güvenli elektronik imza içeren bir yazıyla itirazda bulunmamışsa, bakiyeyi kabul etmiş sayılır.
Interest	2. Faiz
ARTICLE 95- (1) In the presence of the conditions specified in Article 8, interest shall accrue on the balance resulting from the subtraction of receivable and debt items from each other, from the date of determination and registration in the account; the application that may lead to compound interest cannot be made; a contract contrary to this provision cannot be foreseen.	MADDE 95- (1) 8 inci maddedeki şartların varlığı hâlinde, alacak ile borç kalemlerinin birbirinden çıkarılması sonucunda bulunan bakiyeye, belirlenip hesaba kaydedildiği tarihten itibaren faiz işler; bileşik faize yol açabilecek uygulama yapılamaz; bu hükme aykırı sözleşme öngörülemez.
Compound Interest and Provisions Determinable by Contract	3. Bileşik faiz ve sözleşme ile belirlenebilecek hükümler
ARTICLE 96- (1) The parties may agree, provided that it is not less than three months, to add interest to the principal from any desired moment; they may also determine the amounts of interest and commission with accounting periods by contract.	MADDE 96- (1) Taraflar, üç aydan aşağı olmamak şartıyla, diledikleri andan başlamak üzere faizlerin ana paraya eklenmesini kararlaştırabilecekleri gibi hesap devreleri ile faiz ve komisyon miktarlarını da sözleşme ile belirleyebilirler.
(2) The provisions of the second and third paragraphs of Article 8 are reserved.	(2) 8 inci maddenin ikinci ve üçüncü fıkra hükümleri saklıdır.
IV – Principle of Integrity	IV – Bütünlük ilkesi
ARTICLE 97- (1) The receivable and debt items entered into the current account constitute an inseparable whole. Before the current account is closed, neither of the parties can be considered a creditor or debtor. The legal status of the parties is determined only by the closure of the account at the end of the contract.	MADDE 97- (1) Cari hesaba geçirilen alacak ve borç kalemleri ayrılmaz bir bütün oluşturur. Cari hesabın kesilmesinden önce taraflardan hiçbiri, alacaklı veya borçlu sayılamaz. Tarafların hukuki durumunu ancak sözleşmenin sonundaki hesabın kesilmesi belirler.
C) Termination of the Current Account	C) Cari hesabın sona ermesi
I – In General	I – Genel olarak
ARTICLE 98- (1) The current account contract;	MADDE 98- (1) Cari hesap sözleşmesi;
a) Upon the expiration of the agreed period,	a) Kararlaştırılan sürenin sona ermesi,
b) If no period is determined, upon the notice of termination given by one of the parties,	b) Bir süre kararlaştırılmadığı takdirde taraflardan birinin fesih ihbarında bulunması,
c) In the event of bankruptcy of one of the parties,	c) Taraflardan birinin iflas etmesi,
shall terminate.	hâllerinde sona erer.
II – Cases of Death and Incapacity	II – Ölüm ve kısıtlılık hâlleri
ARTICLE 99- (1) If the contract is for a certain period and one of the parties dies or is incapacitated within this period, both parties and their legal representatives and successors, provided that they give notice ten days in advance, may terminate the current account contract. However, the payment of the increased amount can be requested on the date when the account must be closed pursuant to Article 94, unless the contract is terminated.	MADDE 99- (1) Sözleşme süreli olup da taraflardan biri bu süre içinde ölür veya kısıtlanırsa her iki taraf ve kanuni temsilcileriyle halefleri on gün önceden haber vermek şartıyla cari hesap sözleşmesini feshedebilir. Ancak, artan tutarın ödenmesi, hesabın 94 üncü maddeye göre kapatılması gereken tarihte istenebilir.
D) Seizure of the Balance	D) Bakiyenin haczi
ARTICLE 100- (1) In the event that one of the parties’ creditors seizes the increased amount belonging to them, the account shall be closed and the increased amount shall be determined.	MADDE 100- (1) Taraflardan birinin alacaklısının ona ait artan tutarı haczettirdiği gün hesap kapatılarak artan tutar saptanır.
(2) In this case, if the party for whom seizure has been notified does not remove the seizure within fifteen days, the other party may terminate the contract; if not, the situation of the person who requested the seizure cannot be aggravated by entering new items into the current account. Unless, the items entered into the account are based on a legal relationship that existed before the seizure.	(2) Bu hâlde, borcundan dolayı haciz tebliğ edilen taraf, onbeş gün içinde haczi kaldırtmazsa, diğer taraf sözleşmeyi feshedebilir; etmezse haciz ettiren kimsenin durumu cari hesaba yeni kalemler geçirilmek suretiyle ağırlaştırılamaz. Meğerki, hesaba geçirilen kalemler haciz tarihinden önce doğmuş bulunan hukuki bir ilişkiden kaynaklansın.
(3) The seizing creditor can only demand the payment of the part covering their receivable from the balance at the time when the account must be closed pursuant to Article 94.	(3) Haciz ettiren alacaklı bakiyeden, kendi alacağını karşılayan kısmının ödenmesini ancak hesabın 94 üncü maddeye göre kapatılması gereken anda isteyebilir.
E) Statute of Limitations	E) Zamanaşımı
ARTICLE 101- (1) Actions concerning the settlement of the current account, the increased amount determined by agreement or by a court decision, interest receivables, errors and misunderstandings in the account, items that should be excluded from the current account or items that have been wrongfully entered into the current account, or repeated entries shall be subject to statute of limitations five years after the termination of the current account contract.	MADDE 101- (1) Cari hesabın tasfiyesine, kabul edilen veya mahkeme kararıyla saptanan artan tutara ya da faiz alacaklarına, hesap hata ve yanılmalarına, cari hesabın dışında tutulması gereken veya haksız olarak cari hesaba geçirilmiş olan kalemlere veya tekrarlanan kayıtlara ilişkin bulunan davalar, cari hesap sözleşmesinin sona ermesinden itibaren beş yıl geçmekle zamanaşımına uğrarlar.

Multiple Choice Test: Current Account (Cari Hesap)

What is the purpose of a current account contract?
a) To settle disputes between parties.
b) To convert receivables into debts.
c) To waive all claims between parties.
d) To convert claims into credit and debt items.
According to the text, when does a current account contract become valid?
a) Automatically upon the parties’ agreement.
b) If it is made in writing.
c) As soon as the account is settled.
d) When the claims are converted into credit and debt.
What is the significance of Article 89 in the text?
a) It defines the principles of a current account.
b) It introduces the concept of compound interest.
c) It outlines the requirements for a valid contract.
d) It describes the conditions for contract termination.
What happens if a contract or transaction is cancelled?
a) The claims are forfeited.
b) The claims are removed from the account.
c) The parties are obligated to settle the claims.
d) The claims are transferred to a different account.
When does interest start to accrue for amounts entered in the credit column of the current account?
a) From the date of contract execution.
b) From the date of account closure.
c) From the date of registration in the account.
d) From the date of settlement between parties.
Which circumstance allows the entry of a commercial paper into the current account?
a) If the paper’s value is uncertain.
b) If the paper has been protested.
c) If the price has been collected.
d) If the paper is negotiable.
What happens if one of the parties to the contract dies or becomes incapacitated?
a) The contract is automatically terminated.
b) Both parties must immediately settle the account.
c) The contract can only be terminated by court order.
d) The contract can be terminated with prior notice.
When can a party demand payment of the increased amount after account closure?
a) Immediately after the account is closed.
b) On the date of contract termination.
c) On the date specified by Article 94.
d) Only if the contract is renewed.
What is the outcome of a seizure of the increased amount by a creditor?
a) The account is immediately terminated.
b) The account is temporarily frozen.
c) The other party must pay the debt.
d) The seizing party’s position cannot worsen.
When does the statute of limitations start for actions related to the current account?
a) From the date of contract execution.
b) From the date of the first entry in the account.
c) From the date of the last entry in the account.
d) From the termination of the current account contract.

Answers:

d) To convert claims into credit and debt items.
b) If it is made in writing.
a) It defines the principles of a current account.
b) The claims are removed from the account.
c) From the date of registration in the account.
c) If the price has been collected.
d) The contract can be terminated with prior notice.
c) On the date specified by Article 94.
d) The seizing party’s position cannot worsen.
c) From the date of the last entry in the account.

Legal Englsih Dictionary

with some key terms from the translated text along with their Turkish equivalents:

Current Account: Cari Hesap
Contract: Sözleşme
Receivables: Alacaklar
Debts: Borçlar
Conversion: Çevirme
Mutually: Karşılıklı
Waive: Feraga etmek, Vazgeçmek
Item: Kalem, Madde
Settlement: Hesap Kesimi
In Writing: Yazılı olarak
Valid: Geçerli
Provisions: Hükümler
Claim: Talep
Dispute: Anlaşmazlık
Cancel: İptal etmek
Entry: Kayıt
Credit: Alacak
Debt: Borç
Commercial Paper: Ticari Senet
Seizure: Haciz
Termination: Sona erme
Notice: Bildirim, Tebliğ
Death: Ölüm
Incapacity: Kısıtlılık
Statute of Limitations: Zamanaşımı
Contractual Custom: Ticari Teamül
Interest: Faiz
Balance: Bakiye
Compound Interest: Bileşik Faiz
Legal Representative: Kanuni Temsilci
Successor: Halef, Mirasçı, Varis
Inseparable: Ayrılmaz
Creditor: Alacaklı
Frozen: Dondurulmuş
Worsen: Ağırlaşmak
Action: Dava
Account Closure: Hesap Kapatılması

Please note that some terms might have multiple Turkish equivalents depending on the context, and legal terminology can vary in different legal systems.