In the case of the following situations, based on the request of any shareholder, the commercial court of the first instance, at the location of the headquarters of the company, may appoint a special auditor to inspect the company's relations with the parent company or with one of its subsidiaries as follows:
- A qualified opinion or disclaimer of opinion have been expressed with respect to the relations of the company with the parent company and with the group of companies,
- The board of directors disclosed that the company suffered losses because of the transactions made with the group of companies and such losses have not been compensated properly in accordance with the new TCC.
