What Does Ibra Mean? Discharge of the Apartment and Site Manager (Updated 2026)

1. What Does Ibra Mean? What Does Ibra Etmek Signify?

The word "ibra" is of Arabic origin and its dictionary meaning is "exoneration, acquittal, absolution." In law and particularly in apartment management, ibra carries a very clear meaning: The condominium owners' council approves all of the manager's transactions for a past period and releases the manager from liability for that period.

Let us explain with an example from everyday life: In an apartment building, the manager collected dues, paid bills, and arranged maintenance throughout 2025. At the general assembly in January 2026, the unit owners reviewed these transactions. If they find all transactions correct and proper, they "discharge" (ibra eder) the manager. This means: "We will not file a lawsuit against you for the 2025 transactions; we will not hold you liable."

2. Ibra in the Condominium Law: The Effect of the Management Plan on the Discharge Process

The legal basis for discharge is Article 41 of the Condominium Ownership Law No. 634. According to this article, the condominium owners' council meets at least once a year to audit the management accounts and elect auditors. Based on the audit results, it decides whether to discharge the manager or not.

If there is no special provision in the management plan regarding discharge, the general rule in Condominium Law Art. 30 applies: majority by number and land share (double majority). That is, more than half of the unit owners by number and more than half by land share must vote in favor of discharge.

3. How Is a Discharge Decision Made?

The discharge decision is made at the condominium owners' general assembly meeting. Here is the discharge process step by step:

4. What Happens If the Manager Is Not Discharged?

If the manager is not discharged, this has important consequences for both the manager and the unit owners:

• Right to sue arises: Unit owners may apply to the Civil Court of Peace within 1 month under Condominium Law Art. 33 and hold the manager accountable. They may demand the return of irregular expenditures.
• The manager may be removed from office: A manager who is not discharged is generally not re-elected. A new manager election is held.
• Legal risk continues: The manager may still be sued in subsequent years for transactions belonging to the non-discharged period. Liability continues throughout the statute of limitations (generally 10 years).

5. The Audit Report and Its Relationship to Discharge

Condominium Law Art. 41 establishes an inseparable link between audit and discharge. An audit report must absolutely be prepared for a sound discharge decision. The audit report must include the following items:

• The total amount of dues collected during the term
• A breakdown of all expenditures made
• Bank account transactions
• A comparison of the budget with actual expenditures
• Any irregularities or deficiencies identified, if any

A discharge decision taken at a meeting without an audit report may be declared invalid by a court in a future lawsuit. For this reason, professional management companies never conduct a discharge vote without an audit report.

6. Rejection of Discharge Due to Deficiencies in the Audit Report

The detection of deficiencies or irregularities in the audit report is the most common reason for rejection of discharge. So which deficiencies lead to rejection of discharge?

Principal Deficiencies Leading to Rejection of Discharge

• Lack of invoices and receipts: Failure to document expenditures made. For example, 5,000 TL was spent on "painting costs" but there is no invoice.
• Budget non-compliance: Expenditures made on items not foreseen in the operating budget, or expenditures significantly exceeding what was foreseen.
• Transactions not recorded in the decision book: Failure to document expenditures made without a condominium owners' council resolution.
• Mismatch between bank account and accounting records: Cash collections, off-bank transactions.
• Incomplete payment of personnel social security premiums: Absence or deficiency of social security declarations for the relevant term.

Legal Recourse After Rejection of Discharge

If a manager's discharge has been rejected due to deficiencies in the audit report, an application may be made to the Civil Court of Peace within 1 month under Condominium Law Art. 33. Depending on the nature of the deficiency, the following lawsuits may be filed:

• Debt collection lawsuit: Recovery of undocumented expenditures from the manager
• Damages lawsuit: Compensation for losses suffered by the apartment due to irregular transactions
• Removal of the manager: Removal from office under Condominium Law Art. 34

The manager also has the right to object to the rejection-of-discharge decision. The manager may challenge the general assembly resolution regarding non-discharge at the Civil Court of Peace within 1 month under Condominium Law Art. 33.

7. How to Write a Discharge Resolution? (Decision Book Sample)

You can adapt the text below according to your apartment's information and write it in the decision book:

AGENDA ITEM 4: DISCHARGE OF THE MANAGEMENT

The income-expenditure accounts of apartment manager [MANAGER NAME] for the period
[START DATE] - [END DATE] have been examined by the audit committee, and the
prepared audit report has been presented to the general assembly.

As a result of the voting: [NUMBER OF YES] in favor, [NUMBER OF NO] against,
[NUMBER OF ABSTENTIONS] abstentions — the manager's transactions for the said
period HAVE BEEN DISCHARGED / HAVE NOT BEEN DISCHARGED.

(If discharged:)
The manager has been discharged from all financial and administrative transactions
pertaining to this period, and the unit owners have lost the right to file a lawsuit
against the manager regarding this period.

8. Frequently Asked Questions