On 16.04.2020, 13th provisional article was added to Turkish Commercial Code in order to minimize the negative effects of coronavirus epidemic on financial life. It has been regulated that “Only up to twenty-five percent of the net profit of the year 2019 can be distributed until 30/9/2020, and that previous year profits and revenue reserves cannot be distributed.” 

In other words, only twenty-five percent of the net profit is allowed to be distributed for the purpose of not reducing the deposits of companies by distributing profits, protecting the existing equity structures of the companies and preventing the need for additional financing.