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Important Changes and Developments in Communiqués

• The Communiqué on the Common Fundamentals Regarding

the Material Transactions and the Right to Dissociate (II-23.1)

entered into force through publication in the Official Gazette

dated 24.12.2013 and numbered 28861.

• The Communiqué on Voting by Proxy and Proxy Solicitation

(II-30.1) entered into force through publication in the Official

Gazette dated 24.12.2013 and numbered 28861.

• The Communiqué on the Required Reserves (Serial 2013/15)

was published in the Official Gazette dated 25.12.2013 and

numbered 28862. This Communiqué entered into force on

17.01.2014.

• The Communiqué on the Registered Capital System (II-18.1)

entered into force through publication in the Official Gazette

dated 25.12.2013 and numbered 28862.

• The Communiqué on the Public Disclosure Platform (VII-

128.6) was published in the Official Gazette dated 27.12.2013

and numbered 28864. This Communiqué entered into force on

01.01.2014.

• The Communiqué on the Planning of Independent Auditing of

Financial Statements (IAS 300), Communiqué on Turkey

Auditing Standards No. 10 was published in the Official

Gazette dated 30.12.2013 and numbered 28867. This

Communiqué entered into force through publication to be

applied as of the accounting periods starting on 01.01.2013 and

afterwards.

• The Communiqué on Principles and Procedures which are

Required to be Obeyed regarding Claims of Notification and

Rogatory Abroad was published in the Official Gazette dated

31.12.2013 and numbered 28868.

• The Communiqué on the Auditing of Compliance with the

Standards in Exportation (Auditing and Security of Product:

2014/1) was published in the Reiterated Official Gazette dated

31.12.2013 and numbered 28868. This Communiqué entered

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NEWSLETTER 2014