Finans
Musterek Kontrol (Joint Control)
İngilizce: joint control
Türkçe Tanım
Bir duzenleme uzerindeki kontrolun, taraflar arasinda sozlesmeyle uzerinde anlasilmis bicimde paylasilmasi ve ilgili faaliyetlere iliskin kararlarin kontrolu paylasan taraflarin oybirligini gerektirmesidir; muhasebe standartlarinda (IFRS 11) ortak girisim ile ortak faaliyet ayriminin esigini olusturur. Belirleyici olcut, hicbir tarafin tek basina hakim olmamasi ve stratejik kararlarin karsilikli rizaya baglanmasidir. Proje ortakliklarinda musterek kontrolun tanimlanma bicimi hem konsolidasyonu hem yonetisim kilidini belirler; oybirligi gerektiren kararlar cok genis tutuldugunda, ortaklar arasindaki bir anlasmazlik projeyi karar felcine surukleyebilir, ve bu risk cogu kez bir cikmaz cozum (deadlock) mekanizmasiyla onceden yapılandırılır.
English Definition
The contractually agreed sharing of control over an arrangement, where decisions about the relevant activities require the unanimous consent of the parties sharing control; under accounting standards it marks the threshold between a joint venture and a joint operation. The defining test is that no party controls alone and that strategic decisions are subject to mutual consent. In project partnerships, how joint control is defined determines both consolidation and the governance lock: where the decisions requiring unanimity are drawn too broadly, a disagreement between partners can drive the project into decision paralysis, and this risk is usually structured in advance through a deadlock-resolution mechanism.