Forensic Reports

Expert examination is the means of proof of the modern world.

Expert; It is the assistant to the Judge who completes the special or technical information that is missing in the Judge in an issue that is the subject of the dispute and requires special or technical knowledge for its resolution.

An expert is the person who makes the proof of a dispute. He is the assistant of the Prosecutor, Judge and Inspector who conducted the case. It is the opinion and evaluation presented by the expert that is accepted as a means of proof (evidence).

The expert report, which includes the opinion of the expert by applying the special or technical knowledge to the event, constitutes discretionary evidence. For example, taking into account the braking distance, an expert opinion can be consulted on issues such as the speed of the vehicle and whether the building is suitable for the project.

In many subjects and many institutions, legal entities, individuals can request and receive reports, which we call Expert Report.

Many other public institutions, generally civil and criminal courts, request an expert report for the determination of the truth and resolution of the dispute.

Again, the mediator, conciliation or parties consult the expert to understand what their situation is in the event. Although these concepts have different meanings in themselves, they are named with meanings and names such as "Expert Report: Consulting an Expert, Expert Opinion, Expert Opinion, Expert Opinion, Expert Opinion ...".

Criminal courts are composed of first instance criminal judgeships of peace, criminal courts of first instance, high criminal courts, juvenile criminal courts, execution criminal courts, intellectual and industrial rights criminal courts.

Civil courts, on the other hand, consist of first instance, first instance civil courts, peace courts, family courts, intellectual and industrial rights law courts, enforcement law courts, labor courts, cadastral courts, commercial courts of first instance, consumer courts.

It consists of the Regional Courts of Justice and the Supreme Court of Appeals.

It consists of Administrative Jurisdiction and Dispute Jurisdiction courts.

These may apply to the expert at the stages of the trial.

The prosecutor's office may apply to an expert (including law enforcement) during the investigation phase.

Unlike an expert, the application for expert opinion is not decided by the judge. In addition, it is possible that the expert opinion is only related to the legal issue, while the expert is only related to the technical dimension of the material facts. The explanations in the expert opinion should be considered and met by the court as a party statement. In other words, expert opinion is not evidence. The court may decide to hear the person expressing an opinion on matters it deems incomplete or contradictory. If the expert person does not come to the hearing he has been called without an excuse, the report he has prepared is not subject to evaluation by the court.

• Reports to be submitted to the Trade Registry Directorate; It can be arranged separately according to the transaction type, or it can be edited as a single report provided that the requested information is included.

• If there is no historical book or similar record information during the preparation of these reports, the reports should be prepared with up-to-date registration information (book or other information).

• All your reports should be included in the equity calculation table under the heading of the examination section, and it should be written with a footnote that the capital is paid and whether half of it is protected according to article 376 of the TCC.

• According to the consultancy report to be issued in capital increases, if the registered capital of the company falls below 1/2 or minus; The amount of capital to be increased and the method of calculating the amount of capital to be paid in accordance with Article 10 of the Communiqué on the implementation of Article 376 of the TCC, are included under the headings of Joint Stock Companies capital increase or Limited Companies capital increase.

Due to the application of tax law, taxpayers with tax authorities on behalf penalty cut those and about to arise between the prosecution made those conflicts as a result of tax courts, administrative courts, district courts and the business and operations to be performed on the cases will be opened by the State Council carried out within the framework of the principles and rules set forth in this section.

In the concordat requests, the pre-project of concordat and the "audit report and its bases" report that gives reasonable assurance that the proposal in the preliminary project will be realized are mandatory documents.

As can be understood from the sentence, the "audit report giving reasonable assurance" is entirely related to the preliminary project.

If the concordat preliminary project is not a clear, clear and understandable project based on the current facts of the company, the job of the independent auditor who will write an "audit report with reasonable assurance" will be quite difficult.

With the Law No. 7101 and dated 28.02.2018, the enforcement and bankruptcy Law No. 2004 regarding concordat. It is aimed to revive the Concordat Institution, which seems completely abandoned in practice by making changes in the articles. With Law No. 7155 dated 06.12.2018, Articles 286, 287, 290 and 292 of our Execution and Bankruptcy Law, which were previously amended by Law No. 7101, were amended again, and a provisional application was made to the Enforcement and Bankruptcy Law No. 2004. item has been added.

Concordat, which is a system that aims to enable bankrupt companies to pay their debts, is applied to enable companies and cooperatives who have difficulty in paying their debts to get rid of some of their debts and make them pay their debts.

In concordat, the debtor offers to pay his creditors a certain proportion, not the entire debt. In the bankruptcy of the debtor, concordat can be in the interest of creditors, as creditors are generally able to obtain less than half of their receivables in the longer term.

In the concordat application, the debts and receivables of the creditors and debtors are subject to restructuring within the scope of the concordat establishment.

Concordat is defined as "an agreement that aims to get rid of bankruptcy by correcting the financial situation of debtors subject to bankruptcy by restructuring debts, and correcting the financial situation of other debtors, ensuring that the creditors have their receivables with a certain deduction or due date, and become binding for the parties with the approval of the court".

Main;

1-Ordinary Concordat

2- Concordat after Bankruptcy

3- Concordat by the Abandonment of Property

4- Restructuring of Capital Companies and Cooperatives through Reconciliation

It can be classified as.

Expert Opinion; The subject of the dispute is the scientific opinion taken by the relevant party personally from an expert person regarding the technical dimension or legal characterization of the cases.

According to the Code of Civil Procedure, the Parties may obtain scientific opinion from the expert regarding the subject matter case. For this reason alone, no additional time can be requested. The judge may decide, upon request or ex officio, to be heard by inviting the expert from whom a report has been obtained. At the hearing where the expert is called, the judge and the parties can ask the necessary questions. If the expert person does not come to the hearing to which he was summoned without a valid excuse, the report he prepared is not subject to evaluation by the court.

Unlike an expert, the Judge does not decide to apply for expert opinion. In addition, it is possible that the expert opinion is only related to the legal issue, while the expert is only related to the technical dimension of the material facts. The explanations in the expert opinion should be considered and met by the court as a party statement. In other words, expert opinion is not evidence. The court may decide to hear the person expressing an opinion on matters it deems incomplete or contradictory. If the expert person does not come to the hearing he has been called without an excuse, the report he has prepared is not subject to evaluation by the court.

As it is known, the valuation methods applied in VUK and IFRS are used in the preparation of financial statements.

Valuation is based on the value of the assets on the days and times indicated in the tax laws. Balance sheets drawn up after the inventory show a general summary of assets. With the valuation, it is ensured that the balance sheet shows the actual values ​​at the end of the period. There are a number of differences in the perspective of the laws regarding the valuation process.

However, in the Current Value Balance Sheet; Calculations are made by determining the market value. Current Value is the normal purchase and sale value of an economic asset on the valuation day.