It is not mandatory to keep a limited company directors’ board of directors’ decision book. Managing Directors’ Board of Directors’ Decision Book Obligation There is no obligation to keep a directors’ board of directors’ decision book in limited companies. Book in Which Decisions Will Be Recorded Companies that do not want to keep a directors’ board of directors’ decision book are obliged to record the decisions they make in the general assembly meeting and discussion book. Alternative Book Options Decisions made regarding company management: -Can be recorded in the general assembly meeting and discussion book. -A separate directors’ board of directors’ decision book can also be kept. Opening and Closing Approvals If a directors’ board of directors’ decision book is kept, the opening and closing approvals of this book must be made and the provisions regarding the joint-stock company directors’ board of directors’ decision book are also valid for this book. Compliance with the Commercial Books Communiqué In case the decisions are recorded in the general assembly meeting and discussion book, the information specified in the second paragraph of Article 10 of the Commercial Books Communiqué must be written. Separate Use of Books If the board of directors’ decisions are recorded in a separate board of directors’ decision book, the same decisions cannot be recorded again in the general assembly meeting and discussion book. Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.