While there are some differences, the Turkish Commercial Code (TCC) (in the article 376) has basically maintained the same system with the previous one (in the article 324 of the annulled Code, Number 6762) concerning the steps that board of directors should take in the circumstances of capital loss and over-indebtedness. One of the main discussion topics in doctrine in relation with both article 376 of the TCC, Number 6102 and article 324 of the annulled TCC, Number 6762 is whether a stock company losing two thirds or more of its capital can directly increase capital without reducing capital as much as the amount of loss. Nevertheless the majority opinion in doctrine and the approach of Supreme Court is in a negative way in this matter, the provisions in the Communique by the Ministry of Trade in 2018 that allowing capital increase in such a situation have started a new discussion. In this study, after giving explanations about the interpretation of the provision of Article 376/2 of the TCC, especially the statement of “completion of capital” by doctrine and Supreme Court, the mentioned provisions of the Communique are going to be examined in the light of views of doctrine and Supreme Court decisions.