Forgotten Assets in an Investment Account: The 10-Year Period, Transfer to the YTM and the Return Application

Prolonged inactivity in an investment account may lead to cash, shares or fund participation units being transferred to the Investor Compensation Center (Yatırımcı Tazmin Merkezi, YTM); the route to recovery depends on the date on which the ten-year period expired. While a return of custody assets has been regulated for accounts whose period expired from April 22, 2021 onward, transactions from the earlier period must be examined separately. The last investor transaction, the nature of any attachment or block, notification records and the heirship situation may change this assessment. This article explains the current query and application routes, the transitional provisions of the July 16, 2026 amendment and the legal steps that may be taken against an erroneous transfer or a rejection. [1] [2] [8]

What legal situation must first be determined for a forgotten investment asset?

Finding an old account statement, learning of an investment account during an inheritance search, or coming across a name in an institution’s statute-of-limitations announcement all raise the same question: Is the asset in the account still with the investment institution, on what grounds was it transferred to the YTM, and what should be requested from whom?

The provision in Article 83 of Capital Markets Law No. 6362 concerns custody assets and receivables arising from investment services and activities. In addition to cash, shares, investment fund participation units, debt instruments and the yields attached to them may also fall within its scope. It cannot be assumed that every account held at a bank is subject to this rule; the legal nature of a deposit account and that of an investment account must first be distinguished. [1] [5]

Why is April 22, 2021 a decisive date?

The amendment made by Law No. 7316 regulated the transfer in custody to the YTM of investment custody assets that have remained inactive for ten years, and their return to the person who proves entitlement. The YTM’s current explanations treat accounts that became time-barred on or after April 22, 2021 as falling within this scope. For assets recorded as revenue in the earlier period, however, the same return route does not apply automatically. [1] [6]

Here, the date of the actual transfer and the date on which the statute of limitations expired must not be confused. Transitional Article 7 of the Regulation takes the former provisions as the basis for assets whose period expired before April 22, 2021, even where the transfer was made later. Consequently, the information “the money was sent in 2022” alone does not support the conclusion that a right of return exists. [2]

The return of custody assets discussed in this article is assessed separately from the investor compensation scheme applied because of an investment institution’s inability to pay and from the liquidation distribution of a fund. The scope of the custody assets to be returned is not determined by using another scheme’s annual compensation cap. [1]

How is the ten-year period in an investment account calculated?

Does the period begin on the day the account was opened?

The relevant date is the rights holder’s most recent request, transaction or written instruction. Even if the account was opened years ago, a later voluntary transaction may be decisive for the period. For this reason, examining only the account opening agreement is not sufficient; the transaction history and instruction records should be requested together. [3] [5]

For example, if there is a documented transaction carried out by the rights holder in 2020 in an investment account opened in 2009, the assessment cannot be made solely on a ten-year calendar starting from 2009. By contrast, if the entry seen in 2020 is only an automatic dividend credit, the same result may not follow. This example is not a concrete calculation of the period but an explanation of why the legal nature of the records must be investigated.

Does every movement on an account statement interrupt the period?

The Regulation does not count accruals of interest, dividends and yield that do not reflect the investor’s will, certain capital increase entries, or deductions of account maintenance fees among the customer transactions that interrupt the period. The fact that trading in a share is halted on the exchange does not by itself suspend the period either. [3]

During the review, looking only at the “last movement date” column may therefore be misleading. It should be clarified who initiated the transaction, which account it relates to, whether there was an investor instruction, and on what grounds the institution took the entry into account in calculating the period.

If there are several accounts at the same investment institution, a customer transaction in one may also interrupt the period for the other accounts. This rule does not automatically extend to all banks and brokerage firms that have separate legal personality. Being part of the same commercial group does not, by itself, mean holding accounts at the same investment institution. [3]

Do a telephone instruction or an account statement matter?

A telephone call made after the rights holder’s identity and account ownership have been established, and containing a request or instruction relating to the account, matters together with a voice recording that can be lawfully submitted where necessary. There is also a special provision on documenting that an account statement regularly sent by registered mail with return receipt was received by the rights holder or an authorized recipient. [3]

In the YTM’s explanation of erroneous transfers, records reflecting the investor’s will, such as viewing statements, updating the address and renewing the agreement, are also given as examples. However, a general website visit, an advertising message or looking at any e-Devlet screen cannot automatically be treated as equal to these transactions. It must be shown which account, and which dated expression of the customer’s will, the document relates to. [12]

How do attachments, precautionary measures and investor blocks affect the ten-year period?

Blocks, attachments and precautionary measures imposed by decision of a competent authority

A block, attachment or precautionary measure imposed by competent authorities suspends the ten-year period under the conditions set out in the Regulation. When the measure is lifted, the period continues to run from where it left off. The decisive documents here are the nature of the decision and the dates on which it was applied and lifted. [3]

For example, if a competent authority’s measure was imposed after four years of the period had run, adding the period of the measure as if it were ordinary inactivity may lead to an incorrect result. Nevertheless, the word “block” appearing on the institution’s screen is not sufficient by itself. It must also be shown that the technical restriction, transaction security measure or internal control produces the same legal effect as a measure by a competent authority under the legislation.

The rights holder’s MKK investor block

A different outcome is provided for the investor block placed by the rights holder through the system of the Central Registry Agency (Merkezi Kayıt Kuruluşu, MKK): the period is interrupted and starts to run anew from the lifting of the block. The continuation of the remaining period in the case of a competent authority’s measure and this outcome of starting over must not be confused. [3]

This distinction may also affect the determination of whether the old account became time-barred before or after 2021. The application should not merely assert the existence of a block; it should document who placed it, which asset it covered and between which dates it was applied.

Accounts opened in a child’s name and investment institutions that have closed

For an account opened in the name of a minor, the period begins to run on the date the person reaches majority. The presence of a minor heir for an account held in the name of a decedent does not mean that the entire account is automatically protected by the same provision; account ownership and the inheritance relationship are examined separately. [3] [19]

There are also special commencement and transitional provisions for the customer accounts of investment institutions in gradual liquidation, liquidation or bankruptcy. Particularly for institutions whose activities were suspended long ago, it is important whether records of account transfers and last transactions exist. The liquidation of an investment fund is not the same event as the liquidation or bankruptcy of an investment institution; the commencement date relating to one cannot be applied directly to the other. [2]

On what dates are the statute-of-limitations letter and the online announcement made?

What does the 5,000 TL threshold mean?

Under the current Regulation, for custody assets and receivables that will become time-barred in the following calendar year and total 5,000 Turkish lira (TL) or more, a warning is given by registered letter with return receipt by the end of March of the current year. The accounts within scope are shown in the online announcement regardless of the amount. This threshold is neither the minimum amount for which a return can be requested nor a YTM payment cap. [4]

The online announcement runs from the beginning of April of the current year until the end of the following calendar year. The announcement must show the actual statute-of-limitations date of the asset concerned. The calendar can be read as follows: [4]

The fact that the announcement remains open until the end of the year does not mean that additional time to act is granted for every account until the end of the year. For example, for an account whose statute-of-limitations date is shown on the list as falling in October, one should not rely merely on the list also being published in December. The account-specific date and the transactions that change it must be taken as the basis. [4]

If no letter arrived, does the transfer automatically become invalid?

A lack of notification or announcement does not mean that, despite a ten-year period that has actually expired, the custody assets will not be transferred in any event. The Regulation separately preserves the institution’s liability arising from its notification obligation. A notification error and the period not having actually expired are therefore different claims. [20]

If it is argued that a letter was sent, the address, the dispatch record, the delivery document and the recipient’s authority should be examined. If damage is also to be claimed on account of a breach of the notification obligation, the link between the deficiency and the alleged loss must be made concrete. The review should establish the accuracy of the inactive-account and transfer records.

How can a forgotten investment account be researched through e-Devlet?

On the YTM’s institutional page on e-Devlet, there are separate query services for accounts that will become or have become time-barred, directed at the person themselves, at a person of whom they are an heir and at a legal entity for which they are authorized. The YTM’s official query page also directs users to the relevant services. [7] [21]

If a record appears as a result of the query, the name of the institution, the account or reference information, the type of asset and the date shown should be noted. The on-screen information should then be compared with the account history by requesting from the investment institution the last customer transaction, any block periods and the transfer record sent to the YTM.

The absence of a result does not amount to a comprehensive finding that the person has no rights in any of their former investment relationships. In particular, revenue records from the earlier period, inheritance information or records of closed institutions may require separate research. The period covered by the YTM’s explanations should be taken into account. [6] [21]

Querying and applying for a return are separate procedures. Viewing a record does not mean that entitlement has been proven or that the return request has been duly registered. The application document, receipt or document registration information should be kept separately. [8] [9]

How do you apply to the YTM for a return? The 2026 amendment and the transitional process

Under what conditions does the electronic application rule apply?

With the amendment dated July 16, 2026, Article 28 of the Regulation was redrafted and electronic application through e-Devlet was adopted as the rule. The same provision provides for the announcement of the Board’s principles on non-electronic applications and of an electronic application guide. [8]

However, Transitional Article 10 maintains the application of the procedure in the second paragraph of the former Article 28 until the new application procedures and principles enter into force. There is also a transitional rule for applications pending on the date the new principles enter into force and for applications already posted but not yet received. [8]

In the public YTM announcements, application pages and e-Devlet service list reviewed as of October 18, 2026, it could not be verified that new implementing principles ending this transition had been put into force. The application form and explanations published by the YTM indicate the route of printing out the form, signing it and sending it with the required documents. The new regulatory provision and the application channel actually available should therefore be checked together. [7] [9] [10]

How is the published form used?

Under the published procedure within the scope of the transition, the form is completed with the required information, printed out and delivered with a wet-ink signature by post, courier or by hand. Completing a form on the website or using the “print” function does not by itself show that an electronic application has been submitted. [9] [10]

The dispatch address in the application explanations published by the YTM is given as Mustafa Kemal Mahallesi, Dumlupınar Bulvarı No: 156, 06530 Çankaya/Ankara. Before sending, the current address and document fields in the official application explanations should be followed; the delivery document and the document registration record should be kept. [9] [11]

Rather than merely stating “I want my forgotten money” in the application, it should be clearly shown which custody asset held at which institution is being requested, the applicant’s entitlement, the transfer information and a suitable return account. If the name of the former institution has changed, the record can be found more easily by stating both the former and the new trade names.

What documents and account details are required for a return application?

Identity, representation and entitlement documents

Under the published transitional procedure, a copy of the identity document or passport, address and contact details, a signed request and a suitable return account are submitted. For an application through an attorney-in-fact, a notarized power of attorney; for a claim of heirship, a certificate of inheritance; and for an application by a legal entity, current documents of representation and authority are added to the file. Missing or inconsistent information may prolong the entitlement review. [9] [8]

When preparing the application file, the documents may be organized by their function as follows:

1. Documents showing the rights holder: Identity details and, where necessary, heirship and representation documents.
2. Records identifying the asset: Institution and account details, old statements, transfer or query records.
3. Records affecting the calculation of the period: The last instruction, customer transaction, delivery document, and block and lifting records.
4. Account details enabling the return: A recipient account suited to the type of asset and consistent with the entitlement.
5. Application follow-up: A signed copy of the application, the list of enclosures, and dispatch and document registration information.

This list does not mean that the same enclosures are required in every file. For example, the proof required for an undisputed return of custody assets and for an earlier-period transfer in which the period is alleged to have been miscalculated will not be of the same scope.

Can the same IBAN be used for funds, shares and cash?

The YTM’s announcement of October 10, 2025 specifically requires the return account to be stated in a manner suited to the type of asset. The account into which cash is to be transferred and the one into which a capital market instrument is to be transferred do not serve the same function. [11]

For this reason, merely entering the IBAN of any demand account may not be considered sufficient for the return of fund participation units. If the asset type and transfer capability are confirmed with the receiving institution in advance, a file in which entitlement has been verified can be prevented from being held up because of incorrect account details. The guidance for TL cash in the table should not automatically be generalized in the same way to foreign currency balances. [11]

How can heirs claim a forgotten investment account?

As a rule, heirs acquire the inheritance upon death. Nevertheless, learning of an old investment account years later does not automatically restart all periods relating to the account. The decedent’s account history should be examined first, followed by the transactions carried out by the heirs or authorized representatives. [19] [3]

The certificate of inheritance shows the applicant’s status; a separate examination of the account balance, the transfer regime and the power of disposal may also be necessary. If there are several heirs, the rules on joint ownership of the estate and on representation must be taken into account. One heir researching the account or requesting protection of the right is not the same legal act as requesting that the entire balance be transferred to that heir’s personal account. [19]

In practice, it is useful to build the initial file around the date of death, the certificate of inheritance, the known institutions, old account records and previous applications. If the documents show a change of surname or discrepancies in identity details, the link between them should also be explained. Otherwise, an unnecessary dispute over entitlement may arise between an account that in fact belongs to the same person and the record submitted by the applicant.

What does the Council of State’s 2025 decision show?

In its decision of February 20, 2025, E.2021/4482, K.2025/867, the 13th Chamber of the Council of State (Danıştay) examined the transfer to the YTM of the securities in the account of a deceased investor. Although the file contained transactions carried out by an employee of the institution without a customer instruction, these were not accepted as investor transactions preserving the period; the decision finding the transfer lawful was upheld. [13]

The Council of State also explained that the outcome of this administrative action is not binding with respect to actions that the heirs have brought or will bring before the ordinary courts. Consequently, the administrative transfer being found lawful does not automatically eliminate separate damage claims. Nor does the decision mean that the heirs are awarded automatic compensation. [13]

The case concerns the earlier-period regime. No general conclusion can be drawn from the decision that every death starts a new ten-year period for all accounts, or that custody assets after 2021 cannot be returned. The value of the decision for this article lies in its distinguishing whose will an account movement reflects, and the scope of the administrative transfer as opposed to private law claims. [13]

Which assets does the YTM return, and when?

Is the amount originally invested or the existing custody asset taken as the basis?

Under the current rules, capital market instruments are returned in kind together with the existing balance and transferred bonus shares, while cash is returned together with the related yield. The investment of cash and of dividends received in cash is subject to the principles set out in the Regulation. Deductions from yield that may be made with the Board’s approval are also regulated within this framework. [2]

This structure does not mean that the initial purchase price of the investment or its highest market value is guaranteed. For example, if the return of custody assets held as shares is requested, the difference between the total amount the applicant paid years ago and today’s market price is not directly treated as the custody balance. A separate damage claim requires a different legal basis and proof.

If the amount seen in the return account differs from what was expected, a breakdown of the number of units, the institutional transaction records, the cash balance, the yield distributed and any deductions based on the legislation should first be requested. This makes it possible to distinguish a price change from a recording or calculation error.

How many days after the application is payment made?

Under Article 28/A of the current Regulation, the transfer of assets whose entitlement has been confirmed is made by the end of the month in which the YTM sends the instruction to Takasbank; if the last day falls on a holiday or weekend, the first following business day applies. This timetable is not an unconditional completion period starting on the day the first petition is submitted. [2]

The deficiencies of the application, the entitlement review and the date on which the instruction was sent should be determined separately. The current text of the Regulation, rather than the expression “the 15th of the following month” seen in some of the YTM’s older explanations, should be taken as the basis. When investigating why a file is pending, one should ask not only for the information “I have an application” but also about the notice of missing documents and the instruction date. [2] [9]

Can there be an attachment or precautionary measure on an asset transferred to the YTM?

The July 16, 2026 amendment expressly provides that administrative and judicial attachments, precautionary measures and similar requests concerning assets transferred in custody to the YTM are to be carried out by Takasbank. Verification of entitlement does not mean that the asset will in every case be transferred freely despite a valid restriction. [8]

The protection provided by law for the YTM’s own assets should not be read as meaning that assets monitored in custody on behalf of the investor are immune from all personal debts. In its statement of October 4, 2026, the YTM also corrected the claim that the provision on the protection of its own assets had been newly created. In the application, the legal ground for the transfer and any attachment or precautionary measure decision should be examined separately. [16]

Which routes should be examined for pre-2021 transfers and rejections of returns?

Can an erroneous transfer made before ten years had passed be corrected?

The YTM’s explanation for the earlier period provides for a documented application to the investment institution concerned for transfers made by mistake even though the ten-year period had not actually expired. The institution assesses the claim against the account records and forwards the matter to the YTM. This route cannot be presented as a general return option for all assets duly recorded as revenue under the former regime. [12]

For example, if it is alleged that an investor instruction that took place before the statute-of-limitations expiry date relied on by the institution and that legally interrupts the period, or a block affecting the period, was not entered in the records, these documents should be put in chronological order and compared with the statute-of-limitations calculation accepted by the institution. It should be clearly shown which record changes which calculation result. Merely stating that an economic loss was suffered does not, by itself, prove that the period was miscalculated.

For institutions that have closed, the institution to which the records were transferred, the Takasbank and MKK records and the liquidation documents should be researched separately. Because there are transitional provisions for older suspension-of-activities and Special Fund (Özel Fon) files, the date calculation used for an ordinary active account should not be carried over directly to these files. [2]

How is the time limit for bringing an action against a rejection decision assessed?

A transfer or return act of the YTM based on public authority and a private law claim to be directed against the investment institution are assessed separately. The Council of State decision above is an example in which the YTM’s transfer acts and acts rejecting objections were subjected to review by the administrative courts. However, this example does not mean that every dispute connected with the YTM will be heard by the same court and subject to the same time limit. [13]

Where there is no special time limit for an administrative act, the general time limit for bringing an action is 60 days; its commencement is assessed by reference to the day following written notification. Making an application in accordance with Article 11 of the Administrative Procedure Law (İYUK) within the time limit for bringing an action suspends the time limit that has begun to run. After a rejection or 30 days of non-response, the remaining time runs, taking into account the days that had already elapsed. Article 10, which concerns an application for a new act to be performed, contains separate conditions. [18]

For this reason, it should not be assumed that every reminder letter, telephone call or complaint made to another authority starts a new 60-day period. Examination of the rejection letter and the notification record should not be left waiting for the outcome of general correspondence. Bringing an action does not automatically stay the execution of the act either; where the conditions are met, a stay of execution should be considered separately. [18]

The time limit for a separate receivable or damage claim against the investment institution is not identical to the ten-year inactivity calculation at the YTM. In these claims, the contract, the transaction, the damage and the legal ground of the claim must be examined. The fact that the route for the return of custody assets is open does not show that the time limit for another claim against the institution also automatically remains open. [22]

Was September 6, 2026 the last day for all YTM returns?

The September 6, 2026 application deadline in the YTM’s announcement of May 21, 2026 belongs to a separate payment process for physical capital market instruments that passed to the YTM under the annulled provisions of the fourth paragraph of Article 13 of Capital Markets Law No. 6362 because they were not dematerialized in time. It is not a common deadline for the return of custody assets from forgotten investment accounts under Article 83. [15]

The Constitutional Court’s (Anayasa Mahkemesi) decision of October 22, 2015, E.2015/29, K.2015/95 also relates to certain provisions of this dematerialization regime. The decision cannot be presented as one annulling all ten-year transfers under Article 83. [14]

As of October 18, 2026, the date in the announcement has passed. A person holding a physical certificate or an old participation certificate should determine whether their record falls within this special process or within the inactive investment account regime. A date belonging to one application route does not by itself explain whether another route has closed or is still open.

What should you watch for when people request money and personal information with a promise of a return?

In its announcement of July 29, 2025, the YTM published a warning about personal information, card details and money being requested by imitating its official website. To prevent the search for a forgotten account from turning into new harm, the process should be conducted through the YTM’s official domain name and e-Devlet’s official services. [17]

A person asking for money to be deposited into their own account in order to release a return should not be regarded as part of the official application procedure. The use of an institution’s name and logo does not by itself prove authority either. If there is any doubt about the application number, a request for documents or the payment account, it should be verified through the institution’s official page, without taking the contact details from the message received.

A practical application sequence for investors

1. Locate the asset. Review the appropriate query and the known investment institution records for your own account, an inherited account or a legal entity you represent.
2. Work out the dates. Show the last customer transaction, notifications, and attachment and block periods on a single timeline.
3. Identify the transfer regime. Determine whether the period expired before April 22, 2021, or on or after that date, and under which provision the transfer was made.
4. Direct the request to the right addressee. Choose the appropriate application route for the return of custody assets, the protection of an account not yet transferred or the correction of an erroneous transfer.
5. Complete the documents and the recipient account. Submit your identity and representation details, the asset record and the appropriate account for cash/shares/funds together.
6. Monitor the application and time limits. Keep the delivery and document registration records; if there is a notification of missing documents, a rejection or the transfer act, record its date separately.

This sequence does not mean that an action must be brought in every file. If it is first determined at which stage the deficiency lies (the record, entitlement, the calculation of the period or the return act), the application will also be directed at solving the specific problem.

Related articles: How Are Inherited Shares and Investment Funds Taken Over? MKK and Brokerage Firm Procedures; How to Find Inherited Assets in Türkiye? Land Registry, Bank, Vehicle and Debt Research; Certificate of Inheritance (Veraset İlamı): How to Obtain It, How Shares Are Determined and How an Erroneous Certificate Is Annulled; SPK Fund Liquidation: Investor Rights, Payment Process and Legal Routes of Recourse; How to File a Complaint with the Capital Markets Board (SPK): Procedure, Required Documents and Legal Consequences.

Conclusion

The first step in reaching a forgotten investment asset is to uncover not only the account’s balance but also its legal history. The last customer transaction, a competent authority’s measure or an investor block, notification records and the April 22, 2021 threshold should be examined together. For an asset transferred in custody, a return based on entitlement may come into question; for a transfer miscalculated in the earlier period, a documented request for correction may. [1] [3] [12]

When preparing the application, the transitional provisions of the 2026 amendment and a recipient account suited to the type of asset should be kept in view. In the case of a rejection or a disputed transfer, judicial time limits should be assessed separately while correspondence on the application continues. The choice of legal route depends not only on which institution holds the asset but also on the grounds on which it is held there. [8] [11] [18]

Frequently Asked Questions

If an investment account is not used for ten years, is the money lost completely?

Such a result does not arise in every case. For assets within scope whose period expired on or after April 22, 2021, there is a route of transfer in custody and return based on entitlement. For revenue records from the earlier period, the transitional provisions are examined separately. [1] [6]

If the date of transfer to the YTM is after 2021, can I definitely obtain a return?

The actual transfer date is not sufficient by itself. It must be determined when the ten-year period expired and which transitional provision applies. The late transfer of an account whose period had already expired does not automatically bring it under the new regime. [2]

Does an automatic dividend credit or an account fee deduction renew the period?

Such automatic entries that do not involve the investor’s will do not by themselves interrupt the period. Whether the transaction is based on a customer instruction, and its scope under the Regulation, are examined. [3]

If there is a block on my account, does the ten-year period not run at all?

The type of block is decisive. In the case of a competent authority’s measure, the period is suspended and, once the measure is lifted, continues with the remaining portion, whereas for the rights holder’s MKK investor block, interruption and starting over once it is lifted are provided for. Not every technical block produces the same effect. [3]

I saw my asset in the e-Devlet query; am I deemed to have applied?

Seeing a query record does not mean that the return request has been duly made. The entitlement and application procedures must be completed separately, and the record belonging to the valid application channel should be kept. [7] [8]

Is an ordinary bank IBAN sufficient for the return of fund participation units?

The YTM’s announcement requires that, for funds, an investment account at a bank or brokerage firm in the same group as the fund founder be indicated. For this reason, providing only the IBAN of a demand account is not appropriate for every asset. [11]

I learned of the account of a person whose heir I am only later; does a new ten-year period begin?

Learning of the account later does not by itself start a new ten-year period. The transactions of the decedent and of authorized persons, account ownership and any records affecting the period should be examined. [3] [19]

Does the YTM pay the amount I originally invested with an inflation adjustment?

The subject of the return of custody assets is the asset monitored in accordance with the legislation and its related yield. The initial investment amount, loss of market value or the inflation difference is not automatically added to the same return item. A separate damage claim may require a different legal basis. [2]

Did all YTM return rights end once September 6, 2026 passed?

This date belongs to the special process in the announcement concerning old, non-dematerialized physical capital market instruments. It cannot be applied as a common application deadline for all returns of custody assets under Article 83. [15]

If a return is rejected, does continuing to correspond with the institution preserve the time limit for bringing an action?

Not every piece of correspondence suspends or restarts the time limit. The nature of the act, the date of notification and the application’s compliance with the conditions in the Administrative Procedure Law should be examined. One should not wait for the outcome of general correspondence without assessing the time limit on the basis of the rejection document. [18]

Sources and legal bases

1. Law No. 6362, Capital Markets Law (6362 sayılı Sermaye Piyasası Kanunu), in particular Articles 82–85 and 83/4; current consolidated text of the SPK.
2. Regulation on the Investor Compensation Center (Yatırımcı Tazmin Merkezi Yönetmeliği), text incorporating the amendments of July 16, 2026; in particular Articles 19, 24–28/A and the transitional provisions.
3. YTM, Statute-of-Limitations Period — Regulation Article 24 (Zamanaşımı Süresi — Yönetmelik m. 24).
4. YTM, Announcement on Custody Assets and Receivables That Will Become Time-Barred — Article 25 (Zamanaşımına Uğrayacak Emanet ve Alacaklara İlişkin Duyuru — m. 25).
5. YTM, Explanation on the Commencement of the Statute-of-Limitations Period (Zamanaşımı Süresinin Başlangıcına İlişkin Açıklama).
6. YTM, Statute-of-Limitations Regime Before and After April 22, 2021 (22 Nisan 2021 Öncesi ve Sonrası Zamanaşımı Rejimi).
7. e-Devlet, Investor Compensation Center Institutional Services (Yatırımcı Tazmin Merkezi Kurum Hizmetleri).
8. Regulation Amending the YTM Regulation (YTM Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik), Official Gazette (Resmî Gazete), July 16, 2026, No. 33311.
9. YTM, Statute-of-Limitations Return Procedure and Application Form (Zamanaşımı İade Prosedürü ve Başvuru Formu); the published application explanations have been assessed together with the 2026 amendment and the transitional provision.
10. YTM, Statute-of-Limitations Return Application Form (Zamanaşımı İade Başvuru Formu).
11. YTM, Announcement on the Statute-of-Limitations Return Application Form (Zamanaşımı İade Başvuru Formu Hakkında Duyuru), October 10, 2025.
12. YTM, Explanation on Assets Transferred by Mistake Before April 22, 2021 (22 Nisan 2021 Öncesinde Sehven Devredilen Varlıklara İlişkin Açıklama).
13. Council of State, 13th Chamber, February 20, 2025, E.2021/4482, K.2025/867, official full text of the decision.
14. Constitutional Court, October 22, 2015, E.2015/29, K.2015/95, Official Gazette, November 12, 2015, No. 29530.
15. YTM, Announcement on Non-Dematerialized Capital Market Instruments (Kaydileştirilmemiş Sermaye Piyasası Araçlarına İlişkin Duyuru), May 21, 2026.
16. YTM, Public Statement on the Protection of Its Assets (Malvarlığının Korunmasına İlişkin Kamuoyu Açıklaması), October 4, 2026.
17. YTM, Announcement on an Imitation Website (Taklit İnternet Sitesi Hakkında Duyuru), July 29, 2025.
18. Administrative Procedure Law No. 2577 (2577 sayılı İdari Yargılama Usulü Kanunu), in particular Articles 7, 8, 10, 11 and 27.
19. Law No. 4721, Turkish Civil Code (4721 sayılı Türk Medeni Kanunu), in particular Articles 599 and 640.
20. YTM, Explanation on the Consequences of Failure to Give Warnings and Announcements (Uyarı ve İlan Yapılmamasının Sonuçlarına İlişkin Açıklama).
21. YTM, Statute-of-Limitations Query Links (Zamanaşımı Sorgulama Bağlantıları).
22. Law No. 6098, Turkish Code of Obligations (6098 sayılı Türk Borçlar Kanunu), in particular Articles 146–156.