Vergi
emanetcilik gorevi
İngilizce: fiduciary duty
Türkçe Tanım
Bir emanetcinin sadakat, ozen, bilgilendirme ve iyi niyet yukumluluklerini kapsayan, asil veya lehdar cikarlarI dogrultusunda hareket etme hukuki zorunlulugudur. Yonetim kurulu uyeleri pay sahiplerine, mutevelliler ise lehdarlara karsi emanetcilik gorevi tasir. Emanetcilik gorevinin ihlali, maruz kalinan zararlar icin kisisel sorumluluk ve yetkisiz olarak elde edilen karlarin iadesine yol acabilir.
English Definition
The legal obligation of a fiduciary to act in the best interests of the principal or beneficiary, encompassing duties of loyalty, care, disclosure, and good faith. Directors owe fiduciary duties to shareholders, while trustees owe them to beneficiaries. Violation of fiduciary duty may give rise to personal liability for losses suffered and disgorgement of any unauthorised profits obtained.