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ARTICLE · 26 FEBRUARY 2013

Advance Dividend

Erdem & Erdem Law
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Advance dividend is regulated under Turkish Commercial Code numbered 6102 and under the Communiqué concerning Advance Dividend Distribution published in the Official Gazette on August 9, 2012.

TurkeyCorporate/Commercial Law
Nilay Celebi
Nilay Celebi
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Advance dividend is regulated under Turkish Commercial Code numbered 6102 ("TCC numbered 6102") and under the Communiqué concerning Advance Dividend Distribution ("Communiqué published in the Official Gazette on August 9, 2012. The Communiqué comprises companies which are not subject to Capital Markets Law, limited liability companies and limited partnerships divided into shares.

Pursuant to Article 5 of the Communique, for the distribution of advance dividend by the companies, it is required that:

a) A resolution must be taken by the general assembly of the company on advance dividend distribution, and

b) Profit must be made according to the interim financial statements of 3, 6 or 9 months prepared in the accounting period in which advance dividend will be distributed.

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