Our Association has conveyed to the Ministry of Trade the concerns raised by our members regarding whether inflation-adjusted or nominal values ​​should be taken into account in the calculation of insolvency for "expenses, depreciation, and personnel expenses arising from leases accrued in 2020 and 2021," within the scope of Provisional Article 1 of the Communiqué on the Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code No. 6102. In the attached response from the Ministry of Trade (General Directorate of Domestic Trade), it has been assessed that inflation-adjusted financial statements may be taken into account in calculations regarding capital loss or insolvency of companies obligated to apply inflation adjustments.