Legal regulations governing the restructuring of public and financial debts in Türkiye establish a comprehensive framework aimed at maintaining economic stability and ensuring the continuity of commercial life. These regulations regulate the restructuring of public receivables and establish the legal basis for the restructuring of debts owed to the financial sector. The framework further includes the extension of the implementation period of Provisional Article 32 of the Banking Law No. 5411 for an additional two years as of 28 December 2025, enabling continued access to financial restructuring mechanisms for debtors and reinforcing legal predictability for financial institutions.