Özet:

When the regulations regarding the forgery of official and private documents, which are crimes against public trust, are examined in accordance with the Turkish Penal Code, it shall be seen that immaterial forgery is provided only in terms of forgery of official documents. In immaterial forgery, the content of the document is totally irrelevant to reality or transforms the fact or phenomenon from reality to contrary to facts by the public agent who is authorized to issue the official document. The crime defined as "Irregularity in statutory reports, accounting records, financial statements and reports" is regulated in Art. 112 of the Capital Markets Law and it is seen that this article actually comprises some forms of forgery in documents. In the provision, reference is based to the provisions of the Turkish Penal Code and by this reference, an exception is settled from the point of forgery on private documents. This exception settles that “in order to impose a penalty due to the crime of forgery on private documents, the usage of the forged document shall not be stipulated”. In the present study it shall be discussed that provision, scope and conclusions in utter detail.

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