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Konkordato, borçlu işletmelerin alacaklıların bir bölümü ile anlaşarak, iflas etmeleri yerine faaliyetlerine devam ederek borçlarını ödeyebilecekleri şekilde yapılandırmalarını amaçlar.

Joint stock companies, under the Turkish Commercial Code (TCC), may either merge and operate as a new joint stock company or may acquire one or more other joint stock company or companies and merge all such acquired companies under a single existing joint stock company. In addition to the TCC, provisions of communiqués issued and effectuated by the Capital Markets Board (CMB) provide further criteria for mergers and acquisitions of public joint stock companies (PJSC).