In addition to the three communiqués and capital market instruments introduced in light of the amendments made to the Capital Markets Law by the Mortgage Law, the CMB has enacted a fourth and last entitled Communiqué Regarding the Principles on Asset Covered Securities (Serial No: III/38) (published in the Official Gazette dated 13 September 2009 and numbered 27347). This Communiqué also enumerates the list of assets and receivables for which asset covered securities may be issued, and delineates bank guarantees, public offerings, private placements and other aspects in this respect.