OBS_VALUE: <ul><li><a href=https://mevzuat.gov.tr/mevzuat?MevzuatNo=6102&MevzuatTur=1&MevzuatTertip=5 target=_blank>Turkish Commercial Code(TÜRK TİCARET KANUNU, Law nr.6102, adopted 2011, with latest modifications of 6/12/ 2018, Article 318, 359, 623)</a></li><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=7.5.16907&sourceXmlSearch=&MevzuatIliski=0 target=_blank>Regulation on Independent Auditing(BAĞIMSIZ DENETİM YÖNETMELİĞİ, adopted 2012, with latest modifications of 23/11/2018, Article 13)</a></li></ul>