Abstract:
According to the Law number 7001 which is related to the Changes in execution and bankruptcy had been puhlished in official newspaper dated on 15.03.2018. By these new arrangements debt restructuring is a process for companies which have a clear intention for paying their debts in a planned manner by making decisions with their debtors. They also move parallel with their enhancement Project under the control of commissars who are appointed by the court. Commissars are the important mile Stones of this process. In this paper responsibilities of commissars are underlined during the certain and temporary date.

Keywords: Debt restructuring, bankruptcy, commissar

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