The Communiqué Regarding Financial Leasing, Factoring and the Principles of the Establishment and Activities of Financing Companies was amended on 26 June 2009. Accordingly, real estate forming the subject matter of financial leasing contracts may now be transferred following the end of the second year of the agreement term without waiting until the end of the minimum four-year period, provided that the discharge of all risks borne by the lessor is agreed by the parties, and the Banking Regulatory Supervisory Agency is notified of such transactions.