{"id":805,"date":"2025-05-09T01:28:31","date_gmt":"2025-05-08T22:28:31","guid":{"rendered":"https:\/\/tansel.av.tr\/?p=805"},"modified":"2025-05-09T01:29:39","modified_gmt":"2025-05-08T22:29:39","slug":"kripto-varlik-hizmet-saglayicilarin-kvhs-yaptirmasi-gereken-rezerv-kanit-denetimi-ile-ilgili-ilke-ve-esaslar","status":"publish","type":"post","link":"https:\/\/tansel.av.tr\/tr\/kripto-varlik-hizmet-saglayicilarin-kvhs-yaptirmasi-gereken-rezerv-kanit-denetimi-ile-ilgili-ilke-ve-esaslar\/","title":{"rendered":"Kripto Varl\u0131k Hizmet Sa\u011flay\u0131c\u0131lar\u0131n (KVHS) Yapt\u0131rmas\u0131 Gereken Rezerv Kan\u0131t Denetimi \u0130le \u0130lgili \u0130lke ve Esaslar"},"content":{"rendered":"\n<p>Sermaye Piyasas\u0131 Kurulu\u2019nun 08.05.2025 tarihli ve 2025-29 say\u0131l\u0131 SPK B\u00fclteni\u2019nde yay\u0131mlanan i-SPK.35\/B.2 (08\/05\/2025 tarih ve 30\/846 s.k.) say\u0131l\u0131 \u0130lke Karar\u0131\u2019nda, III-35\/B.1 say\u0131l\u0131 Kripto Varl\u0131k Hizmet Sa\u011flay\u0131c\u0131lar\u0131n Kurulu\u015f ve Faaliyet Esaslar\u0131 Hakk\u0131nda Tebli\u011f uyar\u0131nca:<br><br>* (m.48\/3) KVHS&#8217;\u0131n y\u0131l\u0131n \u00fc\u00e7\u00fcnc\u00fc, alt\u0131nc\u0131, dokuzuncu ve on ikinci aylar\u0131 sonu itibar\u0131yla yapt\u0131rmas\u0131 gereken<br>*(Ge\u00e7ici m.1) Platformlar\u0131n faaliyet izni ba\u015fvurular\u0131 \u00f6ncesinde yapt\u0131rmas\u0131 gereken<br><br>&#8220;rezerv kan\u0131t denetimi&#8221; s\u00fcre\u00e7lerinde, III-62.2 say\u0131l\u0131 Bilgi Sistemleri Ba\u011f\u0131ms\u0131z Denetim Tebli\u011fi\u2019nde tan\u0131mlanan bilgi sistemleri denet\u00e7ileri taraf\u0131ndan uygulanacak a\u015fa\u011f\u0131daki ilke, esas ve y\u00f6ntemler belirlendi:<br><br>\ud83d\udd39 Denetim d\u00f6neminin her bir \u00fc\u00e7er ayl\u0131k periyot olarak tan\u0131m\u0131<br><br>\ud83d\udd39 KVHS ile ba\u011f\u0131ms\u0131z denetim kurulu\u015funun en \u00e7ok 12 d\u00f6nem i\u00e7in rezerv kan\u0131t denetimi i\u00e7in \u00e7al\u0131\u015fabilmesi<br><br>\ud83d\udd39 Bir sorumlu bilgi sistemleri ba\u015fdenet\u00e7isinin ayn\u0131 KVHS i\u00e7in arka arkaya en fazla 4 d\u00f6nem rezerv kan\u0131t denetim raporu imzalayabilmesi<br><br>\ud83d\udd39 Denetim raporunun KVHS\u2019n\u0131n y\u00f6netim kuruluna hitaben haz\u0131rlanmas\u0131 ve y\u00f6netim kurulu ile SPK d\u0131\u015f\u0131nda herhangi bir taraf ile payla\u015f\u0131lmamas\u0131<br><br>\ud83d\udd39 Denetim raporunun ilgili denetim d\u00f6neminin bitimini takip eden 15 i\u015f g\u00fcn\u00fc i\u00e7erisinde KVHS y\u00f6netim kurulu taraf\u0131ndan onaylanmas\u0131<br><br>\ud83d\udd39 KVHS\u2019n\u0131n internet sitelerinde (denetimi ger\u00e7ekle\u015ftiren firmaya ili\u015fkin herhangi bir bilgiye yer verilmemek suretiyle) m\u00fc\u015fterilere ait kripto varl\u0131klar\u0131n rezerv tutarlar\u0131na ve oranlar\u0131na son denetim raporuna uyumlu olmak kayd\u0131yla yer verilebilmesi<br><br>\ud83d\udd39 KVHS ve Platformlar taraf\u0131ndan bilgi sistemleri denet\u00e7isine sunulacak bilgiler<br><br>\ud83d\udd39 KVHS i\u00e7in haz\u0131rlanacak denetim raporunda asgari olarak bulunacak bilgiler<br><br>\ud83d\udd39 Platformlar i\u00e7in haz\u0131rlanacak denetim raporunda, KVHS i\u00e7in haz\u0131rlanacak bilgilere ek olarak bulunmas\u0131 gereken asgari bilgiler<br><br>\ud83d\udd39 Denetim raporunun b\u00f6l\u00fcmleri ve bu b\u00f6l\u00fcmlerin i\u00e7eri\u011finde bulunmas\u0131 gereken bilgiler<br><br>\ud83d\udd39 Denetimin kapsam\u0131:<br><br>\u25aa\ufe0f m\u00fc\u015fterilere ait toplam kripto varl\u0131k bakiyesinin en az %80\u2019ini kapsamas\u0131 ve bunlar i\u00e7erisinde en b\u00fcy\u00fck bakiyeye sahip asgari 10 kripto varl\u0131\u011f\u0131n bulunmas\u0131 zorunlulu\u011fu<br><br>\u25aa\ufe0f Platformun likit rezervinde tutulan varl\u0131klar\u0131n tamam\u0131<br><br>\ud83d\udd39 Denetim kapsam\u0131na al\u0131nan kripto varl\u0131klar\u0131n %100\u2019\u00fcn\u00fcn varl\u0131\u011f\u0131n\u0131n teyit edilmesi zorunlulu\u011fu<br><br>\ud83d\udd39 Toplam rezerv koruma oran\u0131n\u0131n %100\u2019\u00fcn alt\u0131nda kal\u0131n\u0131p kal\u0131nmad\u0131\u011f\u0131n\u0131n tespit edilmesi amac\u0131yla, her \u00fc\u00e7er ayl\u0131k denetim d\u00f6nemi i\u00e7inde, bilgi sistemleri denet\u00e7isi taraf\u0131ndan rastgele belirlenecek iki farkl\u0131 tarihte KVHS nezdindeki kay\u0131tlarda izlenen m\u00fc\u015fteri varl\u0131k bilgileri ile blokzincirindeki varl\u0131klar\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131<br><br>\ud83d\udd39 KVHS\u2019n\u0131n iletti\u011fi c\u00fczdan adreslerinin KVHS\u2019ya ait oldu\u011funun do\u011frulamas\u0131n\u0131n yap\u0131lmas\u0131<br><br>\ud83d\udd39 Denetim s\u00fcrecinde BDS 500 Ba\u011f\u0131ms\u0131z Denetim Kan\u0131tlar\u0131 Standard\u0131, BDS 520 Analitik Prosed\u00fcrler Standard\u0131 ve BDS 530 Ba\u011f\u0131ms\u0131z Denetimde \u00d6rnekleme Standard\u0131 h\u00fck\u00fcmleri; denetim kan\u0131t\u0131, teknikleri ve \u00f6rneklemesi bak\u0131m\u0131ndan k\u0131yasen uygulanmas\u0131.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/tansel.av.tr\/wp-content\/uploads\/2025\/05\/Ilke-Karari-08.05.2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"\u0130lke Karar\u0131 08.05.2025 g\u00f6m\u00fcs\u00fc.\"><\/object><a id=\"wp-block-file--media-a9317ee1-8ea5-4782-847a-e36a9dc1e8b4\" href=\"https:\/\/tansel.av.tr\/wp-content\/uploads\/2025\/05\/Ilke-Karari-08.05.2025.pdf\">\u0130lke Karar\u0131 08.05.2025<\/a><a href=\"https:\/\/tansel.av.tr\/wp-content\/uploads\/2025\/05\/Ilke-Karari-08.05.2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a9317ee1-8ea5-4782-847a-e36a9dc1e8b4\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sermaye Piyasas\u0131 Kurulu\u2019nun 08.05.2025 tarihli ve 2025-29 say\u0131l\u0131 SPK B\u00fclteni\u2019nde yay\u0131mlanan i-SPK.35\/B.2 (08\/05\/2025 tarih ve 30\/846 s.k.) say\u0131l\u0131 \u0130lke Karar\u0131\u2019nda, III-35\/B.1 say\u0131l\u0131 Kripto Varl\u0131k Hizmet Sa\u011flay\u0131c\u0131lar\u0131n Kurulu\u015f ve Faaliyet Esaslar\u0131 Hakk\u0131nda Tebli\u011f uyar\u0131nca: * (m.48\/3) KVHS&#8217;\u0131n y\u0131l\u0131n \u00fc\u00e7\u00fcnc\u00fc, alt\u0131nc\u0131, dokuzuncu ve on ikinci aylar\u0131 sonu itibar\u0131yla yapt\u0131rmas\u0131 gereken*(Ge\u00e7ici m.1) Platformlar\u0131n faaliyet izni ba\u015fvurular\u0131 \u00f6ncesinde yapt\u0131rmas\u0131 gereken &#8220;rezerv kan\u0131t denetimi&#8221; s\u00fcre\u00e7lerinde, III-62.2 say\u0131l\u0131 Bilgi Sistemleri Ba\u011f\u0131ms\u0131z Denetim Tebli\u011fi\u2019nde tan\u0131mlanan bilgi sistemleri denet\u00e7ileri taraf\u0131ndan uygulanacak a\u015fa\u011f\u0131daki ilke, esas ve y\u00f6ntemler belirlendi: \ud83d\udd39 Denetim d\u00f6neminin her bir \u00fc\u00e7er ayl\u0131k periyot olarak tan\u0131m\u0131 \ud83d\udd39 KVHS ile ba\u011f\u0131ms\u0131z denetim kurulu\u015funun en \u00e7ok 12 d\u00f6nem i\u00e7in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-805","post","type-post","status-publish","format-standard","hentry","category-yayinlar"],"_links":{"self":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=805"}],"version-history":[{"count":2,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/805\/revisions"}],"predecessor-version":[{"id":809,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/805\/revisions\/809"}],"wp:attachment":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}