Can a foreign shareholder access company bank statements in Turkey? Learn about information and inspection rights, TCC Articles 437 and 614, court applications, suspicious transfers, special audits and financial investigations.

A foreign shareholder who suspects unexplained withdrawals, related-party payments or misuse of company funds in Turkey will often need access to company bank records before deciding whether litigation is justified. The answer to whether those records can be requested is generally yes, but with an important qualification: being a shareholder does not necessarily provide an unrestricted right to log into the company’s online banking system or obtain every banking document directly from the bank. The legal route depends particularly on whether the Turkish company is a joint stock company (anonim şirket – A.Ş.) or a limited liability company (limited şirket – Ltd. Şti.), whether the shareholder is also a director or manager, what information is being requested and why that information is necessary. Turkish company law provides shareholders with information and inspection mechanisms, and company bank transactions can become part of that examination when they are sufficiently connected with legitimate questions concerning the company’s affairs and accounts. In practice, the strongest request is not simply “give me every bank statement since incorporation,” but a focused request identifying the relevant period, accounts, transactions and corporate issue requiring clarification.

Does Foreign Nationality Limit the Right to Financial Information?

A shareholder’s foreign nationality does not, by itself, eliminate the corporate rights attached to shares in a Turkish company. A foreign individual or foreign corporate shareholder can therefore rely on the information and inspection mechanisms applicable to the particular company form.

The decisive issue is the shareholder’s legal status, not whether the shareholder lives in Turkey.

A foreign investor living in London, Dubai, Berlin, Amsterdam or New York may therefore still pursue information concerning a Turkish company’s financial transactions through the appropriate corporate and judicial procedures.

Can a Shareholder Ask the Company’s Bank Directly for Statements?

This should be distinguished from requesting information from the company.

A person who is merely a shareholder does not automatically become an authorized representative of the company before its bank. Share ownership alone does not necessarily provide online banking authority or a right to instruct the bank to disclose corporate account information directly.

The bank’s customer is the company.

Accordingly, the shareholder’s route will commonly be through corporate information and inspection rights, management authority where the shareholder also holds such authority, or judicial procedures where access has been improperly denied.

What If the Foreign Shareholder Is Also a Director?

The situation can be materially different.

In an A.Ş., members of the board of directors have their own extensive information and inspection rights under the Turkish Commercial Code. Accordingly, the legal analysis should always determine whether the foreign investor is merely a shareholder or simultaneously holds a management position.

A shareholder removed from the board cannot automatically assume that former management access continues indefinitely.

Information Rights in a Turkish Joint Stock Company

For an A.Ş., TCC Article 437 is the central provision governing shareholder information and inspection rights.

Financial statements, consolidated financial statements, the board’s annual report, audit reports and the board’s profit-distribution proposal are subject to specific shareholder inspection rules before the general assembly. Shareholders may also request information at the general assembly concerning company affairs.

However, access to the company’s commercial books and correspondence is not completely unrestricted. Under Article 437, inspection of the portions relevant to the shareholder’s question operates through the statutory authorization mechanism. (Dünya Fikri Mülkiyet Örgütü)

This distinction is especially important when requesting bank records.

Can Bank Statements Fall Within an Article 437 Investigation?

Potentially, yes.

Bank records can be directly relevant where the shareholder is trying to understand company transactions, shareholder current accounts, management payments or other financial movements.

Court practice demonstrates that disputes under Article 437 can involve examination of company bank accounts together with commercial books and records when resolving shareholder questions concerning financial transactions. (Son Karar)

But the shareholder should connect the requested records to specific questions concerning the company.

Example: Suspicious Transfer to the Majority Shareholder

Suppose a foreign investor owns 35% of a Turkish A.Ş.

The annual accounts show unusually high payments to shareholders.

The foreign shareholder learns that approximately EUR 800,000 may have been transferred from the company’s accounts to the majority shareholder.

A useful information request would focus on the amount, date, recipient, accounting treatment and legal basis of those payments.

The shareholder should ask what corporate obligation justified them, whether they represented dividends, remuneration, shareholder-loan repayments or expense reimbursements and which corporate decisions authorized them.

Why a Targeted Request Is Better

Compare these two requests:

Request A: “Give me all company bank records.”

Request B: “Provide information and permit examination of the records relevant to payments made from the company’s bank accounts to Shareholder X and Company Y between 1 January and 30 June 2026, including their accounting basis, supporting contracts and corporate authorization.”

The second request creates a much clearer connection between the shareholder’s question and the records sought.

Can Management Refuse Because Bank Statements Are Confidential?

Confidentiality is relevant, but it is not an unlimited defense against shareholder information rights.

For an A.Ş., Article 437 provides that information may be refused where disclosure would reveal company secrets or endanger other company interests requiring protection. (Dünya Fikri Mülkiyet Örgütü)

Therefore, simply writing:

“These are confidential bank records.”

does not necessarily resolve the dispute.

The nature of the information requested, its relevance to shareholder rights and the alleged corporate interest requiring protection must be considered.

Information Rights Cannot Simply Be Removed by the Articles

Another important protection under Article 437 is that the information and inspection right cannot simply be abolished or restricted through the articles of association or a corporate-body decision. (Dünya Fikri Mülkiyet Örgütü)

A majority shareholder therefore cannot necessarily solve the problem by adopting an internal rule stating that minority shareholders will receive no financial information.

What Happens If the A.Ş. Refuses the Request?

This is where procedure becomes extremely important.

Under TCC Article 437/5, where a shareholder’s information or inspection request is unanswered, improperly refused, postponed or otherwise not properly satisfied, the shareholder can apply to the Commercial Court of First Instance (Asliye Ticaret Mahkemesi) at the company’s registered office under the statutory conditions.

Where there has been a rejection, Article 437/5 provides a particularly short 10-day period for the court application; in the other situations described by the provision, application can be made after a reasonable period. (Dünya Fikri Mülkiyet Örgütü)

This deadline should not be overlooked.

Document the Original Request

Before going to court, evidence showing that the shareholder actually exercised the information or inspection right can become critical.

Court decisions emphasize the importance of demonstrating the earlier request and the company’s refusal or failure to provide adequate information. (Son Karar)

For this reason, foreign shareholders should avoid relying entirely on informal telephone conversations.

Put Important Questions in Writing

Written requests create evidence showing:

what was requested, when it was requested, which transactions were identified, what documents were sought and how management responded.

General Assembly Minutes Can Be Crucial

If questions are raised at the general assembly, ensure that the relevant request and response are properly documented in the minutes.

Where management refuses to answer, that refusal may become important in a subsequent Article 437/5 application.

Can the Court Allow Inspection of Financial Records?

Potentially, yes.

There are court decisions in which shareholders were permitted to exercise information and inspection rights concerning commercial books and records after requests had been improperly left unanswered or rejected. (İctihatlar)

The exact scope depends on the case.

The court is not necessarily required to grant every document request exactly as drafted by the shareholder.

Can an Accountant or Financial Expert Assist With Inspection?

This can be particularly important for foreign investors.

Bank statements and general ledgers can contain thousands of transactions. Access has little practical value if the shareholder cannot interpret them.

Article 437 expressly contemplates expert assistance in inspection where the statutory authorization exists. (Dünya Fikri Mülkiyet Örgütü)

A financial expert may therefore be highly valuable in substantial shareholder disputes.

Information Rights in a Turkish Limited Company

The position of a Ltd. Şti. shareholder is different and is governed principally by TCC Article 614.

Article 614 provides that every shareholder may request information from managers concerning all company affairs and accounts and may inspect specific matters. (TOBB)

This can provide a particularly important mechanism for a foreign shareholder who suspects unexplained banking transactions.

Limited Company Rights Can Be Broad

The wording concerning company affairs and accounts means that financial questions can fall squarely within the information framework.

A foreign limited-company shareholder may therefore seek explanations concerning matters such as unexplained payments, shareholder withdrawals, related-party transfers and unusual company expenses.

Example: Ltd. Şti. Bank Transfer Dispute

Assume a Turkish Ltd. Şti. has:

Foreign Shareholder: 40%

Turkish Shareholder/Manager: 60%

The foreign shareholder discovers that TRY 25 million has been transferred to businesses associated with the manager.

The foreign shareholder asks management to identify the recipients, contractual basis, invoices and accounting treatment.

Management refuses.

This situation should be analyzed under the information and inspection framework applicable to limited companies rather than automatically applying the A.Ş. procedure.

Can a Limited Company Manager Restrict Information?

Article 614 recognizes a limited ground for restriction where there is a danger that the shareholder will use the information obtained to the company’s detriment.

However, this does not provide management with an unlimited power to refuse all financial transparency.

Where managers restrict information or inspection, the corporate procedure provided by Article 614 becomes relevant.

What If the General Assembly Also Refuses?

Under Article 614, if the general assembly unjustifiably prevents the shareholder from obtaining information or carrying out inspection, the shareholder may request a court decision on the issue. The statute provides that the court’s decision is final. (TOBB)

A.Ş. and Ltd. Şti. Should Not Be Treated the Same

This is one of the most important practical points.

For an A.Ş., Article 437 provides the specific information and inspection architecture.

For a Ltd. Şti., Article 614 provides a different framework.

A foreign shareholder should therefore identify the company type before sending formal demands or commencing proceedings.

Which Bank Records Should Be Requested?

The request should reflect the suspected problem.

If the concern is company money being transferred to the majority shareholder, request records relating to those transfers.

If the concern is related-party payments, identify the relevant recipients.

If the concern is cash withdrawals, identify the relevant period and accounts.

If the concern is disappearance of foreign investment capital, begin from the date the investment entered the company.

Company Account Statements

Statements can establish actual movement of funds.

Bank Transfer Receipts

Individual payment records may identify who ordered or received a payment.

Foreign Currency Accounts

A Turkish company may operate TRY, EUR, USD and other currency accounts.

Do not assume the main TRY account contains the complete financial picture.

Closed Bank Accounts

Historical accounts can be important if suspicious transactions occurred before the account was closed.

Deposit Accounts

Funds may have been transferred from operating accounts into other company banking products.

Loan Accounts

Bank borrowing should also be examined where the shareholder suspects that company debt increased without corresponding company benefit.

Credit Card Records

Corporate credit cards may reveal personal expenditures or unusual company payments.

POS and Merchant Receipts

In retail or service businesses, company income may flow through merchant systems rather than ordinary bank transfers.

Bank Guarantees and Security

Where the company has provided guarantees or collateral for related parties, banking documentation may reveal significant contingent liabilities even though cash has not yet left the company.

Bank Records Should Be Compared With Accounting Records

A bank statement shows what happened financially.

The general ledger shows how the company recorded what happened.

The two should be reconciled.

Example

Bank statement:

EUR 200,000 → Shareholder A

Accounting entry:

“Supplier advance.”

That inconsistency requires explanation.

Collect General Ledger Entries

The shareholder should seek the entries corresponding to questioned transfers.

Collect Shareholder Current Accounts

These records can be particularly important where money moves repeatedly between the company and its shareholders.

Collect Supporting Invoices

If a payment was supposedly made for services or goods, request supporting documentation.

Collect Contracts

A large payment should normally have an identifiable contractual or other legal basis.

Collect Corporate Decisions

Determine who approved the payment.

Follow the Money Backward

Suppose the shareholder receives EUR 1 million labeled:

“Loan repayment.”

Ask when the shareholder originally loaned EUR 1 million to the company.

Follow the Money Forward

Suppose EUR 1 million leaves the company and enters a shareholder’s personal account.

Three days later:

EUR 400,000 → spouse.

EUR 300,000 → related company.

EUR 250,000 → real estate purchase.

That subsequent trail can become relevant to the recovery strategy, although access to another person’s private banking information requires an appropriate legal basis.

Can a Shareholder Demand Another Shareholder’s Personal Bank Statements?

Not automatically.

The distinction between company banking information and private banking information must be respected.

Being a shareholder does not create an unrestricted right to inspect another individual’s personal bank accounts.

If personal records become relevant to litigation or an investigation, they may need to be obtained through the appropriate judicial or investigative procedure.

Do Not Access Personal Accounts Without Authorization

Suspicion of financial misconduct does not authorize hacking, unauthorized password use or accessing another person’s private banking platform.

The evidence-gathering strategy should remain lawful.

What If the Foreign Shareholder Previously Had Online Banking Access?

Preserve evidence showing the previous authority and when it was removed.

Removal of banking access does not necessarily eliminate shareholder information rights, but it can be important evidence in the chronology of the dispute.

Sudden Removal of Access Can Be a Warning Sign

Particularly where it occurs simultaneously with unexplained transfers.

For example:

Foreign shareholder questions EUR 500,000 payment.

Two days later banking visibility is removed.

Accounting access disappears.

Accountant stops answering.

Further payments are made to related companies.

That sequence should be documented carefully.

Can a Foreign Shareholder Request All Historical Bank Transactions?

The broader the request, the more important it becomes to establish its relevance and legal basis.

A request for ten years of every banking transaction without identifying the corporate issue may face greater resistance than a defined request concerning transactions relevant to the shareholder’s rights.

A focused investigation is usually strategically stronger.

Suspicious Payments to Directors

Payments to directors should be classified.

Were they remuneration?

Expense reimbursement?

Loan repayment?

Dividend?

Business advance?

Or something else?

Suspicious Payments to Relatives

The shareholder should identify whether recipients are connected with directors or controlling shareholders.

Family relationship does not automatically prove wrongdoing.

But it may make the commercial basis particularly important.

Related Companies

Identify shareholders and directors of recipient companies.

A supplier that appears independent may actually be controlled by the business partner.

Consultancy Companies

Large consultancy payments should be matched with actual services.

Ask for Deliverables

If EUR 400,000 was paid for consultancy, determine what the company received.

Invoice Alone Does Not Resolve the Question

An invoice establishes documentation of a claimed transaction.

The underlying service or goods may still require verification.

Cash Withdrawals

Large cash withdrawals can be especially important because they make subsequent tracing difficult.

Determine who withdrew the cash and how it was recorded.

Compare Accounting Cash With Physical Cash

A substantial accounting cash balance that does not actually exist can indicate a serious financial discrepancy.

Foreign Investment Funds

A foreign shareholder who funded the company should preserve SWIFT records and bank confirmations showing when money entered the Turkish company’s account.

Create an Investment-to-Withdrawal Timeline

For example:

1 February: Foreign investor sends EUR 2 million.

4 February: Funds reach company.

8 February: EUR 500,000 transferred to manager.

12 February: EUR 350,000 transferred to manager’s related company.

18 February: EUR 300,000 withdrawn in cash.

This chronology can provide a clear basis for targeted information requests.

Capital Contribution and Share Purchase Are Different

If money was transferred directly into the company as capital or financing, it should be distinguished from money paid directly to an existing shareholder to acquire shares.

The distinction affects ownership of the funds and potential recovery claims.

What If Management Refuses to Identify the Company’s Bank Accounts?

The refusal should be documented.

The shareholder should then evaluate the corporate and judicial remedies available under the applicable company form.

What If the Accountant Has the Bank Records?

The shareholder should not allow management and the accountant to send the request endlessly back and forth.

The information request should be directed through the proper corporate mechanism.

What If the Accountant Says Management Prohibited Disclosure?

Preserve that response.

It can help establish that access was intentionally restricted.

What If Records Are Being Deleted?

Where there is a concrete risk that evidence will disappear, urgent evidence-preservation measures may need consideration.

The shareholder should not wait until the main liability lawsuit is completed before thinking about preservation.

Special Audit in an A.Ş.

Where an A.Ş. shareholder has already exercised information or inspection rights and specific events remain unresolved, TCC Article 438 provides a mechanism for requesting a special audit (özel denetim) when its statutory requirements are satisfied. (Dünya Fikri Mülkiyet Örgütü)

This can be particularly useful for defined groups of suspicious transactions.

Example of an Effective Special-Audit Issue

Instead of:

“Investigate all company finances.”

the request might concern a specific series of payments made to related companies during a defined period and whether those payments had genuine contractual and commercial bases.

Special Audit Is Not Automatic

The statutory procedural steps must be followed.

The shareholder should therefore integrate the special-audit request into the broader information strategy.

Court-Appointed Financial Examination

Once litigation begins, disputed accounting and banking issues may require examination by financial experts.

This can allow the court to compare company books, banking transactions and supporting documents.

Court practice concerning Article 437 disputes demonstrates that company bank accounts can be examined alongside commercial books and accounting records when the disputed shareholder questions require such analysis. (Son Karar)

Bank Records May Reveal Director Liability

Obtaining the records may be only the first stage.

Suppose they reveal that a director transferred substantial company money to themselves without a valid corporate basis.

The dispute may then develop into a director or manager liability claim.

Company Damage Versus Shareholder Damage

This distinction is essential.

If EUR 2 million belonging to the company is improperly transferred away, the immediate financial loss may principally belong to the company.

A foreign shareholder owning 30% does not automatically obtain a personal EUR 600,000 damages claim.

The correct claimant and legal theory must be determined separately.

Can the Money Be Recovered?

Potentially.

Once unexplained transfers have been identified, possible claims may concern repayment, compensation, management liability or other remedies depending on the transaction.

Interim Protection May Be Necessary

If the person who received company funds begins transferring assets after questions are raised, waiting for final judgment may create enforcement difficulties.

Depending on the underlying claim and statutory conditions, precautionary attachment or another appropriate interim measure may require consideration.

Do Not Focus Only on Getting the Statements

The ultimate objective should be:

Bank Records → Transaction Explanation → Responsible Person → Company Loss → Recoverable Assets → Legal Remedy.

Information without a recovery strategy may not adequately protect the investment.

Criminal Proceedings Require Separate Analysis

Suspicious company transfers are not automatically criminal offenses.

The bank records may reveal a legitimate corporate transaction, a civil corporate-law breach or conduct potentially satisfying the elements of a criminal offense.

These possibilities should be distinguished.

Breach of Trust

Where a person entrusted with management of company property intentionally uses it contrary to its purpose for personal benefit, the circumstances may require separate criminal-law assessment.

Fraud

Where deception was used to obtain or divert company funds, fraud provisions may potentially become relevant.

Forged Documents

Fake invoices, forged resolutions or falsified shareholder approvals can create additional issues.

Criminal Complaint Is Not a Substitute for Corporate Recovery

Even where criminal proceedings are appropriate, the company or shareholder may still need corporate and civil remedies to recover financial losses.

Evidence to Preserve Before Making the Request

Before confrontation, preserve all documents already lawfully available, including financial statements, accounting reports, previous bank statements, payment confirmations, investment records, emails, WhatsApp messages, corporate resolutions and communications with accountants.

First 24 Hours After Suspicious Transfers Are Discovered

Preserve all lawfully accessible financial information and identify every known company account. Record the dates, amounts and recipients of questioned transactions.

First 48 Hours

Compare suspicious transfers with accounting records and supporting documents. Identify shareholder, director, relative and related-company recipients.

First 72 Hours

Determine whether the company is an A.Ş. or Ltd. Şti., prepare targeted information requests, preserve proof of those requests and identify any applicable procedural deadlines if disclosure is refused.

Build a Bank Account Matrix

Bank → Currency → Account → Relevant Period → Access Status → Statements Available → Missing Period.

Build a Transfer Matrix

Date → Amount → Recipient → Transfer Description → Accounting Entry → Contract → Invoice → Corporate Approval → Question.

Build a Related-Party Matrix

Recipient → Shareholder → Director → Relative → Related Company → Total Payments → Alleged Service.

Build an Information Rights Matrix

Requested Information → Corporate Request → Response → Refusal Reason → General Assembly Step → Court Remedy → Deadline.

Build a Recovery Matrix

Suspicious Transfer → Potential Company Loss → Recipient → Current Asset Position → Potential Claim → Interim Protection.

Common Mistakes Foreign Shareholders Should Avoid

Do not assume share ownership automatically gives direct online banking access. Do not assume foreign shareholders have fewer corporate rights merely because they live abroad. Do not send only vague requests for every financial record. Do not ignore the distinction between an A.Ş. and Ltd. Şti. Do not overlook the short procedural periods that may apply after refusal in an A.Ş. Do not accept “commercial secret” as an automatic answer without examining the legal basis. Do not attempt unauthorized access to another shareholder’s private accounts. Do not examine bank statements without comparing them with accounting records. Do not stop tracing suspicious money at the first recipient. Do not assume every unexplained payment constitutes a criminal offense. Most importantly, do not pursue access to banking records as an isolated objective when the real issue may be recovering substantial company losses.

2026 Legal Strategy for Foreign Shareholders Seeking Company Bank Records in Turkey

A foreign shareholder seeking company banking information should begin by identifying the company form, shareholder status and specific financial transactions requiring investigation. In an A.Ş., the shareholder should structure the request within TCC Article 437, use the relevant general assembly and inspection mechanisms and document every unanswered or rejected request. Where an Article 437 request is rejected, the short statutory period for judicial application must be considered immediately. In a Ltd. Şti., the broader wording of TCC Article 614 concerning company affairs and accounts provides the starting point, while management restrictions and the subsequent general assembly and court mechanism must be evaluated according to that provision. The shareholder should identify the relevant bank accounts, currencies, periods and transactions rather than making an unnecessarily undefined demand. Banking information should then be reconciled against the general ledger, shareholder accounts, invoices, contracts and corporate resolutions. Payments to shareholders, directors, relatives and related companies should be classified according to their alleged purpose. Where information remains unavailable in an A.Ş. despite proper exercise of shareholder rights, a special audit may be considered if its statutory requirements are satisfied. The practical roadmap is therefore: identify the company type → establish shareholder and management status → identify suspicious transactions → preserve existing financial records → identify relevant company accounts → prepare targeted questions → request supporting accounting records → exercise information and inspection rights → document management’s response → preserve general assembly minutes → calculate applicable court deadlines → seek judicial enforcement where necessary → consider special audit in an A.Ş. where appropriate → obtain and reconcile banking and accounting records → investigate related-party transactions → calculate unexplained transfers → identify responsible directors or managers → distinguish company loss from direct shareholder damage → evaluate interim protection → pursue repayment, compensation or management-liability claims where justified.

Frequently Asked Questions

1. Can a foreign shareholder obtain company bank statements in Turkey?

Potentially, yes, through the information and inspection mechanisms applicable to the company and the particular transactions. Share ownership does not necessarily provide unrestricted direct access to the company’s online banking system.

2. Can a shareholder ask the bank directly?

Not merely because they own shares. Direct access depends on banking and representation authority. Otherwise, information may need to be obtained through the company or appropriate judicial procedures.

3. Does an A.Ş. shareholder have the right to inspect bank records?

Bank records may become relevant to the shareholder’s information and inspection rights where they concern legitimate questions about company affairs. TCC Article 437 governs the applicable framework.

4. What can an A.Ş. shareholder do if management refuses?

Under TCC Article 437/5, judicial application to the Commercial Court of First Instance may be available. A rejection can trigger a short 10-day statutory application period, so timing should be reviewed immediately. (Dünya Fikri Mülkiyet Örgütü)

5. What rights does a Ltd. Şti. shareholder have?

TCC Article 614 allows a shareholder to request information from managers concerning company affairs and accounts and to inspect specific matters. Judicial relief can become available where the statutory process results in unjustified obstruction. (TOBB)

6. Can management refuse because bank records are commercial secrets?

There are statutory grounds for restricting disclosure in appropriate circumstances, but confidentiality does not automatically eliminate shareholder information rights.

7. Can I inspect another shareholder’s personal bank account?

Not automatically. Company banking records and private personal banking records are legally distinct. Personal records require an appropriate legal basis and procedure.

8. Can an accountant examine the records for the foreign shareholder?

Expert assistance can be relevant, particularly in an A.Ş. inspection under the conditions contemplated by TCC Article 437. (Dünya Fikri Mülkiyet Örgütü)

9. Can suspicious bank transfers justify a special audit?

Potentially. In an A.Ş., TCC Article 438 and following provisions may allow a special audit concerning defined events where the statutory requirements have been satisfied.

10. What should the foreign shareholder do first?

Identify whether the company is an A.Ş. or Ltd. Şti., list the specific transactions requiring explanation, preserve existing financial evidence and make a targeted information request through the correct corporate procedure.

Legal Support for Foreign Shareholders Seeking Company Bank Records in Turkey

Foreign shareholders who are denied access to information concerning company bank transactions may require assistance with shareholder information and inspection rights, suspicious bank transfers, company accounting records, related-party payments, special audits, court applications, director liability and recovery of company funds.

Fırat Fesih Kaya Law Office assists foreign investors, international companies and minority shareholders in financial and corporate disputes involving Turkish companies. Fırat Fesih Kaya can assist with information and inspection requests, applications following refusal, examination of company banking and accounting transactions, special-audit procedures where applicable and subsequent litigation concerning unexplained company losses.

Phone: +90 312 434 22 22
Mobile Phone: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No: 221, Yildirim Tower, Balgat, Cankaya / Ankara, Turkey