Of shareholders, profit share and spare reserves in joint stock and limited company disclosure of the participation regime

"Separation of Goods Regime" was accepted as legal matrimonial property in the Turkish Civil Code numbered 743 unless otherwise agreed by and between the spouses and the legal matrimonial was changed as "Regime of Participation in Acquired Property" in the New Law numbered 4721 enacted on January 01, 2002. This regime alteration brought about radical changes and consequences in the division of matrimonial property between the parties. This substantial alteration causes significant impacts related to company shares and incomes which the spouses have. Our study is limited to the assessments related to liquidation of company share and incomes in terms of stock and limited liability companies within the scope of liquidation of regime of participation in acquired property. Assessments regarding the concepts of capital, share, profit share and reserve fund within the scope of commercial law are mentioned in the first part of our study and in the second part of our study the subject matter is examined in the light of the regulations regarding the participation in the acquired goods within the scope of civil law, the company shares or revenues in the nature of personal goods, the acquired capital, shares, dividends and reserves, the company shares acquired in case of capital increase, the liquidation of the assets acquired in the companies, company valuation under commercial law and business division as well as both the doctrine and the jurisprudences of the Supreme Court.