ARTICLE · 02 NOVEMBER 2026

SEKYURİTİZASİYA

Bureau 28a

Explore more from Bureau 28a

2026-cı il oktyabrın 27-də Milli Məclis “Banklar haqqında” və “Qiymətli kağızlar bazarı haqqında” Qanunlarda dəyişiklik edən qanun layihəsinə ikinci oxunuşda baxmışdır. Layihə sekyuritizasiya qanun çərçivəsini (“Qiymətli kağızlar bazarı haqqında” Qanunda yeni 8-2-ci fəsil) müəyyən edir.

AzerbaijanFinance and Banking

Dinara Babayeva

Author LinkedIn connections

2026-cı il oktyabrın 27-də Milli Məclis “Banklar haqqında” və “Qiymətli kağızlar bazarı haqqında” Qanunlarda dəyişiklik edən qanun layihəsinə ikinci oxunuşda baxmışdır. Layihə sekyuritizasiya qanun çərçivəsini (“Qiymətli kağızlar bazarı haqqında” Qanunda yeni 8-2-ci fəsil) müəyyən edir.

Şirkət (satıcı) uyğun tələbləri ixtisaslaşdırılmış sekyuritizasiya şirkətinə satacaq, həmin şirkət isə bu tələblər üzrə daxilolmalar hesabına ödənilən istiqrazlar buraxacaq. Uyğun aktivlərə kredit, maliyyə icarəsi və faktorinq müqavilələri üzrə tələblər, habelə listinqdə olmayan korporativ istiqrazlar aiddir; Mərkəzi Bank digər aktivləri də müəyyən edə bilər. Digər hallarla yanaşı, normativ aktlarla müəyyən edilmiş hallarda güzəştli kreditlər, iflas prosesində olan borclulara qarşı tələblər, dövri ödənişlər nəzərdə tutulmayan debitor borcları və üçüncü şəxslərin xeyrinə yüklü aktivlər istisna edilir.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

Finance Lease, Tourism, Corporate Reporting

AzerbaijanFinance and Banking

Financial Leasing Law Enacted

AzerbaijanFinance and Banking

Maliyyə İcarəsi Haqqinda Qanun Qəbul Edildi

AzerbaijanFinance and Banking

Maliyyə İcarəsi Haqqında Qanun Layihəsi

AzerbaijanFinance and Banking

Mülki Maliyyə İcarəsi Lizinq Korporativ

AzerbaijanFinance and Banking

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Alternative Investment Funds

Comparative Guide

Capital Markets

Comparative Guide

Project Finance

Comparative Guide

Lending & Secured Finance

See more popular content from

Finance and BankingBureau 28a

Regulation Of Digital Payments And Foreign Payment Systems

Law No. 987-VIQ, On Payment Services and Payment Systems, is passed on 14 July and promulgated on 9 August 2023.

AzerbaijanFinance and Banking

Constitutional Court Of Azerbaijan Rules On Legality Of Loans Denominated In Foreign Currency

One consequence of this move was that loans granted by local banks to local customers in foreign currency became more expensive, because the Azerbaijani Manat was weakened by 25 percent.

AzerbaijanFinance and Banking

Financial Leasing Bill

The Milli Maclis held the first reading of the bill On Financial Leasing on 27 April 2026.

GlobalFinance and Banking

Finance Lease, Tourism, Corporate Reporting

The Milli Maclis adopted the Law, On Financial Leasing, on 26 May 2026, and it was subsequently promulgated by Presidential Decree on 25 June 2026.

AzerbaijanFinance and Banking

Maliyyə İcarəsi Haqqında Qanun Layihəsi

Milli Məclis 27 aprel 2026-cı il tarixində Maliyyə İcarəsi haqqında qanun layihəsinin birinci oxunuşunu keçirmişdir.

AzerbaijanFinance and Banking

Financial Leasing Law Enacted

The Milli Maclis adopted the Law, On Financial Leasing, on 26 May 2026, and it was subsequently promulgated by Presidential Decree on 25 June 2026. The Law will enter into force on 25 December 2026. Existing leasing operators will be required to bring their activities into compliance and apply for registration within the transition period provided by the Law and implementing regulations.

AzerbaijanFinance and Banking

Dentons Contributes Azerbaijan Chapter To The Virtual Currency Regulation Review

Counsel Ulvia Zeynalova-Bockin from the Baku office contributed the chapter on Azerbaijan in the recently released first edition of The Virtual Currency Regulation Review.

AzerbaijanFinance and Banking

New Rules On Currency Control And Deposit Insurance In Azerbaijan

In the wake of the latest devaluation of Azerbaijani currency and falling oil prices, the Azerbaijani Parliament passed in the first reading several laws that are expected to have lasting impact.

AzerbaijanFinance and Banking

Bank Accounts Can Be Opened Remotely

On 10 June 2019, the Chamber of the Republic of Azerbaijan for Regulating Financial Markets (FIMSA) passed the Rules for Opening, Maintaining, and Closing Bank Accounts.

AzerbaijanFinance and Banking

BM Morrison Partners LLC

Client Alert On Proposed Amendments To The Law On Banks

On April 7, 2017, the Azerbaijani Parliament passed in the first reading a Draft Law "On Introducing Amendments to the Law "On Banks" (the "Draft Law").

AzerbaijanFinance and Banking

New Rules For State Registration Of Medications

Resolution No. 345 of 18 July 2024 of the Cabinet of Ministers approves the Rules of State Registration, Entry into, and Maintenance of State Register of Medications, Medicinal Substances, and Medical Appliances.

AzerbaijanFood, Drugs, Healthcare, Life Sciences

2026 Tax Update Highlights

Law No. 297 -VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channe ls, incentivizes cashless...

2024 And 2025 Tax Digests

Law No. 45-VIIQD effective 8 October 2024 extended the value added tax (VAT) exemption on the importation and sale of second- and third-level electric vehicle chargers until 2027.

February 2026 Legal Update - Tax Reform: E-Commerce, Exemptions

On 13 February 2026, the Milli Maclis approved the bill, which became Law No. 355-VIIQD, amending the Tax Code in its third, last, reading, introducing mandatory registration for non-resident...

Update On Double Taxation Avoidance Treaties

International double taxation refers to the phenomenon of taxing the same income in more than one state.

August 2026 Legal Update

The 13 July 2026 amendments approved by Law No. 445-VIIQD to the Tax Code expand the definition and permitted use of the VAT deposit account by allowing non-state-sector taxpayers operating outside the oil and gas industry to transfer funds from their VAT deposit accounts to the State Social Protection Fund. This special mechanism will apply from 1 January 2027 for a period of four years and may be used only in accordance with procedures and conditions to be established by the Cabinet of Ministers. Prior to the amendment, transfers from VAT deposit accounts to the Fund were not permitted

New Rules For Public Procurement

Adopted on 14 July 2023, Law No. 988-VIQ, On Public Procurement, replaces the 2001 Law No. 245-IIQ of the same name and subject, which was based on the 1994 UNCITRAL Model Law on Procurement of Goods, Construction and Services.

AzerbaijanGovernment, Public Sector

Crowdfunding, Vat Balances, Digitalization Package

Bureau 28a provides comprehensive updates on Azerbaijan's evolving legal and regulatory framework, covering recent legislative developments in crowdfunding...

AzerbaijanCorporate/Commercial Law

Updated List Of Tax Offshores

As of 2023, the Azerbaijani Tax Code defines jurisdictions with preferential taxation as:

Azerbaijan–UAE CEPA

The Comprehensive Economic Partnership Agreement (CEPA) was signed between the Republic of Azerbaijan and the United Arab Emirates on 9 July 2025. This marks Azerbaijan's first CEPA.

AzerbaijanInternational Law