Turkish Law in EnglishTÜRKİYE
Turkish Code of Obligations

Article 134: II. In current accounts

Chapter Three: Extinction of Obligations and Obligatory Relationships, Limitation › Division One: Grounds of Extinction

The mere entry of various items in a current account shall not mean that the obligation has been novated.

However, where the account has been closed and the balance has been accepted by the other party, the obligation shall be novated.

Where one of the items is secured, unless otherwise agreed, the closing of the account and the acceptance of the balance shall not extinguish the security.

Original Turkish text

MADDE 134 · II. Cari hesaplarda

Çeşitli kalemlerin bir cari hesaba sadece kaydedilmiş olması, borcun yenilenmiş olduğu anlamına gelmez.

Ancak, hesabın kesilmiş ve hesap sonucu diğer tarafça kabul edilmiş olması durumunda, borç yenilenmiş olur.

Kalemlerden birinin güvencesi varsa, aksi kararlaştırılmadıkça, hesap kesilip sonucun kabul edilmiş olması, güvenceyi sona erdirmez.

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.