The Communiqué on Principles regarding the Registration and Trade of Debt Instruments (Serial II, No.22) was amended on 12 September 2010. An important amendment is the abolishment of the obligation to have a provision on the articles of association of the company allowing it to issue debt instruments. In order for companies to issue debt instruments, adopting a resolution by the general assembly in line with the Turkish Commercial Code shall be sufficient.

However, if there is a provision in the articles of association of the company, the authority to issue debt instruments may be transferred to the board of directors of the company, upon which a resolution by the board of directors shall be sufficient for the company to issue debt instruments.