ARTICLE 1524
Every capital company has to open a website, and if the company’s website already exists, it has to dedicate a certain part of this site to the publication of the following issues.
The main contents to be published are as follows:
Announcements that must be made by the company by law.
Documents, information and explanations that are useful for shareholders and partners to see and know in order to protect their interests and exercise their rights consciously.
Received by the board of directors and directors; Decisions on rights such as priority, change, recruitment, recommendation, rate of change, provision for leaving; a breakdown of accounts showing how the costs associated with them were determined.
Valuation reports, founders’ declaration, commitments regarding the public offering of shares, their guarantees and warranties; decision texts on the postponement of bankruptcy or similar issues; General assembly and board of directors resolutions about the company’s acquisition of its own shares, explanations, information and documents related to these transactions.
In case of merger, division, change of type of commercial companies, information, tables, documents submitted to the examination of the partners and stakeholders; Documents and resolutions on amendments to the articles of association, including capital increase or decrease; reports prepared for transactions such as the resolutions of the general assembly of preferred shareholders, issuance of securities.
Documents, reports, statements of the board of directors for all kinds of calls, including those belonging to general assemblies.
Information that must be disclosed in terms of transparency principle and information society.
Questions asked within the scope of obtaining information, answers given to them, matters stipulated in other laws for the disclosure of shareholders or partners.
Financial statements, legally required interim statements, balance sheets and other financial statements issued for special purposes, financial reporting required for shareholders and stakeholders, their footnotes and annexes.
Annual report of the board of directors, annual evaluation statement on the extent to which corporate governance principles are complied with; all kinds of monies paid to the chairman and members of the board of directors and managers, representation and travel expenses, indemnities, insurances and similar payments.
Auditor, special auditor, transaction auditor reports.
Information on matters concerning shareholders and the capital market, which the authorized boards and ministries want to be included.
Failure to comply with the obligations stipulated in the first paragraph constitutes the reason for the annulment of the relevant decisions; It leads to the emergence of all the consequences of the violation of the law and causes the responsibility of the managers and board members who are at fault. Penal provisions are reserved.
The section of the website dedicated to information society services is open to everyone’s access. The use of the right of access cannot be limited to records such as being related or having an interest, nor can it be tied to any conditions. In case of violation of this principle, anyone can sue for the removal of the obstacle.
The date and the phrase “directed message” in parentheses are placed at the beginning of the content published in the part of the website dedicated to the purposes of this article. This marked message can only be changed by complying with the Law and the regulation mentioned in the second paragraph. It is the presumption that a message in the specific part is forwarded. Registration of the site under a number and other related issues are regulated by a regulation by the Ministry of Industry and Trade.
Unless a longer period is stipulated in this Law and other relevant laws or administrative regulations, a content placed on the company’s website remains on the website for at least six months from the date on it; otherwise, it is deemed not placed. The financial statements for the period of five years.
Printed forms of forwarded messages are stored in accordance with Article 82. The information to be included in the website is written or pasted in a notary-approved book under the serial number, showing the date and time, by the company management. If a change is made in the information published on the site later, the above process is repeated regarding the change.