Nominal values of the capital shares may be determined as at least twenty five Turkish Liras in the articles of association. The nominal values may be set below the aforementioned value for the purpose of improving the partnership's status. Nominal values of the capital shares may be different. However, the value of capital shares must be twenty five Turkish Liras or its multiples.
A partner may own more than one capital share. Capital shares may be issued at a nominal value or at a value exceeding the nominal value. The value of capital shares may be paid as defined in the articles of association through (a) in cash or in kind (b) by exchanging a receivable (c) by conversion of freely utilized equity into capital as in capital increase.
