The Turkish fi nancial market maintained its constant development in 2011 and recent reports from reputable international fi nancial institutions project that this development will continue in 2012. In 2011, Sukuk was introduced to the Turkish market by a participation bank, Kuveyt Turk Katilim Bankasi, based on the new communiqué on lease certifi cates which entered into force for the first time on the 4th April 2010. Another signifi cant development for the Turkish legal and fi nancial system is the new Turkish Commercial Code (TCC) and Code of Obligations, which will both enter into force on the 1st July 2012.
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