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Member Articles


The Regulation on Principles and Procedures to be applied in Factoring Operations

Introduction The Regulation on Principles and Procedures to be applied in Factoring Operations (“Regulation”) was published by the Banking Regulation and Supervision Agency (“BRSA”) in the Official Gazette dated ...

Intellectual Property Rights as Capital in Kind

Introduction Shareholders may contribute capital to their companies in cash or in kind. Capital in cash can be subscribed and paid in Turkish Liras, whereas capital in kind can be formed from different items. Any apprai ...

Loss of Capital in Joint Stock Companies

Introduction Situation of the capital, namely, the effect of losses on a company’s equity, carries vital importance in the deterioration of a joint stock company’s financial structure. Worsening of the financial str ...

Christmas comes early for businesses overwhelmed by PPS leases

In a long-awaited reprieve for businesses whose commercial activities involve the regular leasing or hiring of motor vehicles and other serial numbered goods, the commencement of the Personal Property Securities Amendmen ...

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