Previously, capital market instruments issued had to be registered. This has been replaced by the new Capital Markets Law dated December 30, 2012 and numbered 6362 (the “Law”).
Article 64 of the TCC has been amended by Article 78 of the Law No 6455 which provides that all companies shall have the closing entries for their journals
notarized by a Turkish Notary Public until the end of the sixth month of the following financial year of the company. Additionally, corporations shall have the closing entries for their board of directors’ resolution book notarized by a Turkish Notary Public by the
end of the first month of the following financial year.
