Ottoman Foreign Debt

Why did the Turkish Republic agree to honour the Ottoman foreign debt?


One of the main financial problems that Turkey faced, during it its founding years, was the repayment of the external debt inherited from the Ottoman Empire. The Ottomans had taken their first external loan in 1854, during the Crimean War, to help finance the military. This loan was followed by subsequent foreign loans, the unproductive use of which resulted in an increasing debt burden.  By  1876 the Ottoman state was unable to service the debt and defaulted, formally declaring bankruptcy in 1879. Sultan Abdulhamit signed the Decree of Muharrem in1881, agreeing to make the external debt the first charge on state revenues, and to hand over the administration of a sizeable proportion of these revenues to the Ottoman Public Debt Administration (OPDA), an organisation run by a council comprised of members from creditor countries.

The Ottoman foreign debt stood at 161 million Turkish gold liras[1] on the eve of the First World War, when the Committee of Union and Progress (CUP - Young Turks) government declared a moratorium on all external debt payments, except for payments on loans taken out in Germany. In the period leading to 1914 the servicing of this debt had taken up a significant chunk of the revenues of the empire[2] – hence it was not a minor financial issue for the new Turkish state, emerging from the devastations of the War and the ensuing National Struggle (1919-22) led by Mustafa Kemal. In fact the debt issue would prove to be the main stumbling block at the Lausanne Peace Conference, as Inonu, the lead Turkish delegate noted:

 ‘We concluded all the land questions but could not resolve the financial and economic ones… I insisted absolutely on the financial questions, as this was imperative. In truth, the land questions for us were secondary[3]. We could not however admit to be treated as a middle-age country financially.’[4]

There were a number of options open to the Grand National Assembly (GNA) of Turkey, which was founded in Ankara immediately after the Istanbul parliament had been disbanded, on how to deal with the external debt. The First World War had resulted in the demise of two other multi-ethnic empires, the Russian and Austro-Hungarian, in addition to the Ottoman. The Bolsheviks repudiated all the Tsarist foreign debts early in 1918. At the other extreme, the successor states from the Austro-Hungarian Empire and the Hapsburg Monarchy (except Romania), ‘quickly accepted their liability for debts and resumed service on it to regain access to international financial markets.’[5] In the case of Turkey, the Ottoman state debts were accepted in principle, yet because financial negotiations lasted until 1928, five years after the signing of the Lausanne Peace Treaty, Turkey’s ability to borrow internationally did not become possible before 1930.

Moore and Kaluzny list a number of options open to a government which has inherited the debts of a previous government, such as:  ‘repaying the debts, defaulting on them, making partial payments, completely repudiating the loans or renegotiating for better terms (such as at a lower interest rate, an extension of the loan, or a write down of the principal outstanding)’[6]. As the Soviets had been the principal supporter of the National Struggle, the precedent they had set in refusing to accept the debt of a previous imperial regime could have been considered as an option by the GNA. But the option to repudiate the debt was never considered by the Kemalist leadership: the degree of break this would entail with international finance had never been an element of their political programme.

Comparing it with the Russian revolution, Carr says about the Turkish struggle: ‘The Kemalist revolution was, however, essentially a national, not a social, revolution.’ [7] When the Soviet Government annulled all internal and external debts, the Bolsheviks were expecting the socialist revolution to extend to Europe -to Germany and beyond.  Mustafa Kemal and the GNA, on the other hand, had no political perspectives that went beyond the establishment of their own nation state.  Moore and Kaluzny suggest that ‘At the time of the Russian debt repudiation the Bolshevik leaders, in particular Lenin, were unsure as to how long the revolution would last.’[8] In other words, as the Bolshevik’s had a low regime duration expectation, ‘the benefit of repudiating their debts relative to the cost of exclusion from capital markets in the future (when they may not have still been in power) was high.’ [9]  It is debatable if behind the Bolshevik’s decision to repudiate all foreign loans in February 1918 lay the calculated risk of the failure of the revolution, or whether it was due to their initially high expectation that the revolution would spread and make all imperial debts a matter of the past.  It is unlikely that they would have come to an accommodation with their archenemies, by repaying Tsar’s debt to them, as long as the possibility of revolution in Europe existed. It was only when it became apparent that the revolution had been contained, that is after the defeat of the German uprising in 1918 followed by the defeat of the Red Army in Poland (1919-21), that they had to reconsider their position, and soon after signed a Trade Agreement with Britain, on March 16,1921.

By comparison with Lenin and the Bolshevik leaders, who feared that their revolution would not survive without its spread into Europe, Mustafa Kemal and the GNA had no such worries.  The GNA included the experienced military commanders and civil administrators of the empire. They were hardened in battle, self-confident and certain of their place in a world composed of sovereign nations. This was the ‘Age of Nationalism’ and they were sure that Turkish nationalism had come of age. Their main concern was to consolidate their forces in territories remaining from the Ottoman Empire and establish control over unruly civil and political movements. Even before Lausanne, the GNA had reached bilateral agreements with the French and Italians who withdrew from Anatolia, leaving significant military equipment behind to the nationalist forces. Following the defeat of the Greek armies, and their expulsion from Anatolia, Mustafa Kemal’s hands were free to move ahead with the creation of the Turkish Republic. The Kemalist leadership of the GNA had no axe to grind with imperialism, or world capitalism, as long as they were allowed to build their own sovereign state. 

There were three main policy platforms that defined the objectives of the National Struggle, and by implication that of nation creation. The first one was the National Pact (Misaki-i Milli Beyannamesi). The second was the GNA brief prepared for the Lausanne Peace Conference. The third was the Lausanne Peace Treaty, which confirmed the shape the Turkish republic would take. In between the declaration of the National Pact and Lausanne took place the Treaty of Sèvres (10 August 1920), which aimed to diminish Turkey territorially to that of a central Anatolian state.

The National Pact was declared on the 2nd March 1920 by the Istanbul Assembly (Meclis-i Mebusan).  It was presented as a peace programme to the Entente Powers, who saw in the Pact only a direct challenge to their rule. Following the declaration of the National Pact they formally occupied Istanbul and raided the Assembly, after which the Sultan disbanded the Assembly.   The Pact’s first three clauses defined the boundaries of the Ottoman Empire as the frontiers drawn at the Mudanya Armistice (30 October 1918), and proposed plebiscites to take place in contested areas.  The fourth referred to the security of the Sultanate and Caliphate, and the fifth to the rights of minorities. The sixth clause of the Pact was to do with financial issues:

Article 6 of the National Pact,

‘ To pursue our national and economic development, and to conduct our state business with modern methods we require, as do all other states, complete independence and freedom. This is a precondition of our life and existence.  Thus, we are opposed to restrictions inimical to our development in political, judicial, financial and other matters. The conditions of settlement of our confirmed state debts shall likewise not be contrary to this principle’[10]

There is a degree of elasticity on the question of owning to the state debt, as the repayment of the debt, an unproductive budget expenditure, would naturally have a detrimental effect on the economic development of the republic. It has been argued that as a result of agreeing to the repayment of the debt at Lausanne this article of the National Pact was violated[11]. However, it can also be reasoned that agreeing to the repayment of the loan, and the possibility of access to foreign loans in the future (although as discussed below this became possible much later than anticipated) could be a factor to assist the future development of the republic.

The National Pact was never formally adopted by the GNA, but Mustafa Kemal, and other leaders of the National Struggle, frequently referred it to, not always favourably. Nationalist historians generally consider it to be the defining document of the aims of the National Struggle. On the eve of the Lausanne Peace Conference, however, it was felt that it needed firming up, and the Turkish delegates going to Lausanne were provided by the Council of Ministers with a brief to complement the National Pact. I’ll refer to this document as the GNA Brief.

In the GNA Brief there were two clauses referring to fiscal matters:

 ‘8. Capitulations[12]: Cannot be accepted, if necessary to cease negotiations, the necessary will be done.
10. Ottoman Debts: Will be apportioned among the countries that have broken away from us, reparations received from Greece will be counted against the debt, if not it will be postponed for 20 years. The Ottoman Public Debt Administration (Duyunu-u Umumiye Idaresi) will be abolished, if difficulties arise consult with Ankara.’[13]

The CUP government had already, after its entry into the war, abrogated the capitulations and made foreign companies and citizens accountable to Ottoman laws. At Lausanne the Entente powers did not demand to re-establish the capitulations, confirming that:

Article 28: Each of the High Contracting Parties hereby accepts, in so far as it is concerned, the complete abolition of the Capitulations in Turkey in every respect.[14].

This was an important gain for Turkey, especially compared with Sevres, which had stipulated that capitulations would be re-established and extended to include all the Entente countries.  Hur, argues that this was because commercial capitulations were no longer advantageous to imperialist countries as imperialism by that time had developed modern means for exploiting countries[15].  Possibly so, but less than three years separate Sevres from Lausanne, and ceteris paribus Britain would have been happy to continue with the concessions provided by the capitulations, as demonstrated by their inclusion in the Sevres treaty. 

Hur, claims that legal capitulations were not abolished at Lausanne[16]. This is not accurate. Inonu expands on this question in his memoirs, where he says that the Entente powers did not insist to maintain financial capitulations, but that especially Britain was adamant in relation to legal capitulations, and insisted they were kept. Inonu describes how he finally agreed to a group of five jurists to review the progress of the Turkish legal system as a face-saving measure for Britain, but that the jurists were never allowed to interfere with the changes made to the Turkish legal system.[17] The Lausanne Treaty articles confirm that the legal capitulations were abolished and that conditions of reciprocity and accordance with international law would be observed on all judicial matters. For example, in addition to Article 28 quoted above, it stated under Chapter II – Jurisdiction that:

‘14. In Turkey, the nationals of other contracting powers and reciprocally Turkish nationals in the territories of the said Powers, will have free access to the courts of the country, and may sue and be sued in the same conditions in all respects as nationals of the country, subject to provisions of article 18. [article 18 refers to legal costs –DN]
15. Subject to the provisions of article 16, all questions of jurisdiction shall, as between Turkey and other contracting powers, be decided in accordance with the principles of international law. [article 16 refers to matters of personal status –DN]’ [18]

The free-trade treaties of the Ottoman Empire were discontinued. But it was agreed that the existing structure of low tariff rates would remain for a period of five years. This looks like a penalty imposed on Turkey in exchange of abolishing the capitulations and trade treaties.

The question of war reparations had in the main already been resolved at Sevres.

‘War Reparations. All claims against the Turkish Government for reparations are waived by Allied powers’ and this was candidly justified ‘as Turkey will be left only a portion of the revenue of the Ottoman Empire’.  [19]

This is confirmed at Lausanne, this time without any reference to the diminished resources of Turkey:
Article 58. Turkey, on the one hand, and the other Contracting Powers (except Greece) on the other hand, reciprocally renounce all pecuniary claims for the loss and damage suffered respectively by Turkey and the said Powers and by their nationals (including juridical persons) between the 1st August, 1914, and the coming into force of the present Treaty, as the result of acts of war or measures of requisition, sequestration, disposal or confiscation
As for Greece, Turkey’s request for war reparations from Greece was granted. However, as war reparations from Greece were not forthcoming due to the dire state Greek finances[20], instead Greece returned to Turkey Karaagac, a district of Edirne (Adrianopolis).

On the Ottoman Public Debt (OPD) there was already an agreement on principle at Sevres. This met the demands of both the National Pact and the GNA Brief, i.e., that the Ottoman debt should be equitably divided among successor states. The relevant clause at Sevres stated:

 The Ottoman Public debt shall be deemed to consist of the Debt heretofoe governed by the Decree of Muharrem. ’ Loans acquired before 1 Nov 1914 will be taken into account in the distribution of the OPD between Turkey, the sates of the Balkan Peninsula and the new states set up in Asia.’[21] 

The Ottoman Public Debt article at Lausanne confirms the same policy:
Article 46. The Ottoman Public Debt, shall be distributed under the conditions laid down in the present Section between Turkey, the States in favour of which territory has been detached from the Ottoman Empire after the Balkan wars of 1912-13, the States to which the islands referred to in Articles 12 and 15 of the present Treaty and the territory referred to in the last paragraph of the present Article have been attributed, and the States newly created in territories in Asia which are detached from the Ottoman Empire under the present Treaty. All the above States shall also participate, under the conditions laid down in the present Section, in the annual charges for the service of the Ottoman Public Debt from the dates referred to in Article 53.
Overall, the goals set by the National Pact and the GNA Brief were met with the Lausanne Treaty. Many of the onerous terms of the Treaty of Sevres, signed on the 10th August 1920, but never confirmed by the Ottomans, were abandoned. The Capitulations were abolished.  The treaty settled the boundaries of Turkey, including the restoration of eastern Thrace so that Turkey’s border in Europe was restored to what it had been in 1914. Eastern borders were left for settlement later (in the case of Mosul this was ceded to Iraq).  Also, significantly, the Armenian and Kurdish right of self-determination included in the Sevres Treaty did not get a hearing at Lausanne.

By the time the Lausanne Treaty was signed the demands of the National Pact, had been overtaken by events on a key aspect. The National Pact had not aimed the creation of a republic, only the defence of the Ottoman Sultanate and the Islamic Caliphate[22]. At both of the Congresses of Erzurum and Sivas the call to arms to the population was to free the Sultan and Caliphate from foreign oppression. As the National Struggle developed, however, the Sultanate was abolished on the 2nd November 1922, a turn of events that would inexorably lead towards a republic. The political link with the ancien régime was conclusively broken. The National Pact had been overtaken by historical developments. The Istanbul government of the Ottoman Empire and the Sultan were by 1923 viewed as traitors and enemies of Turkey.  These changed political and historical circumstances could have been considered by the GNA as sufficient reasons to review the commitment of the National Pact on the debt the old regime, and to refuse paying it.

It is not so much that, the National Pact clause on the acceptance in principle of the Ottoman debt was considered binding by the GNA, more that there was a strong desire to move ahead and establish a relationship of equals with Western countries.  Modernisation for the Young Turk movement, and the Kemalists that followed, was synonymous with Westernisation –as a result there was a strong impulse in the cadre of the National Struggle to establish durable political and commercial links with the West. There was moreover a pressing issue that needed addressing.

The GNA was the governing body of a new state, yet it had to rely to a very large extent on the existing Ottoman state apparatus, the army and the Ottoman civil administration. It may have seemed anachronistic for the GNA, but it also had to rely on the Ottoman Public Debt Administration (OPDA). The OPDA had become the main tax collection body of the empire: it was a large and well-established administration, and it was indispensible to Ankara, as it did not have the means to immediately replace it.

The OPDA was formed in 1891, in the wake of the Ottoman state defaulting on its foreign loans in 1876 and declaring bankruptcy in 1879. It was entrusted with the management of the debt. The OPDA had Britain and France in its executive as its two principal creditor countries, and the Ottomans were given observer status only. ‘For the next 30 years the OPDA was the most powerful economic agency in the Empire. In 1914 it had 700 offices and 9,000 employees. It virtually controlled central government finance, exerted great influence over railway concessions and other development projects, and received diplomatic support from the major powers and the assistance from the principal foreign banks.’[23]

The extent of the external grip on the Ottoman Empire led Lord Derby to observe: ‘the daily surveillance of which Turkey is the object in her domestic affairs has reduced her sovereign authority to practically zero’. [24] This was clearly a low point in the five-century history of the Ottomans, but it was clear to Abdulhamit that a settlement was necessary to resume borrowing and continue with the programme of modernizing the Empire’s infrastructure and its army. The ability to have access to foreign finance was also going to be foremost in the minds of the Turkish delegates at Lausanne, just as it was in Abdulhamit’s. The second Turkish delegate at Lausanne, Dr Riza Nur, describes this mind-set in his memoirs. “A state cannot avoid having debts. Especially we, impoverished Turkey, cannot develop without European capital.” [25]

The OPDA had been a double-edged sword for the Ottomans. It reduced the Ottomans ability to manage their own affairs and finances, it ceded the control over tariff rates on imports and exports, and control over a significant proportion of its revenue was lost.  The OPDA was instrumental in streamlining the transfer of revenues from Ottoman lands to core countries of the West, and as such its operation looked very much as a confirmation of the theory of imperialism defended by Lenin and socialists at the time, which identified imperialism as the capital flow from core capitalist countries to backward ones, and the flow of surplus value from the periphery to the core. With the OPDA, and the economic concessions granted to Western countries through the Capitulations, the Ottoman Empire had become, at the very least in the economic sense, effectively a ‘colonial’ country.

On the other hand, the OPDA operated as an efficient debt-collecting agency, repaying creditors as per the Decree of Muharrem. It was a trusted international financial institution, so that the Ottoman government credit status improved to the extent that new loans could be negotiated.  This aspect of the OPDA leads Birdal, who studied the operation of the OPDA in some detail, to conclude that ‘the OPDA initiated several measures including administrative reforms and technology transfers that not only facilitated growth in the sectors under its responsibility, but also generated positive externalities for other sectors. The administrative reform initiated by the OPDA also set examples for the Ottoman state.’ [26]  While the OPDA was the instrument of Western capitalism to penetrate the Ottoman Empire and safeguard their investments, Birdal points also to ‘the role of the OPDA in the modernization of the Turkish state’.[27] The dual role of the OPDA was not overlooked by the GNA.

Following the occupation of Istanbul in 16 March 1920 all income of the OPDA, as well as Ottoman Banks and the tobacco Regie Company was seized by the GNA. Over half of the revenue from Anatolia used to be collected by the OPDA. There was no possibility in the short term for the GNA to directly collect these taxes, which would have required the creation of new tax offices, the training of staff, etc. Under these difficult circumstances Hakki Behic, the first Finance Minister of the Assembly, called the OPDA representative Ali Cevat to his office and proposed the following:

‘We are at war. You collect the taxes and give them to us. But take out your expenses. When we have peace we will settle.’ [28]

Apparently this arrangement suited the OPDA, which now had a verbal confirmation that the foreign lenders, which they represented, would be paid after the end of hostilities.  The 8,000 staff that worked in the Anatolian offices of the OPDA was as a result guaranteed their jobs. The first budget of the GDA in 1920 acknowledged this commitment by assigning 12.1% of the budget to the OPDA, a budget outflow that was second only to the Ministry of Defence expenditure.[29]  Yilmaz suggests that this demonstrated the good intentions of the GNA. It also demonstrated, I would add, a predisposition of the GNA to come to an agreement with the OPDA.  Notably, the new republic would also inherit ‘most of the institutions created during the OPDA era. For instance TEKEL (the state monopoly on salt, tobacco and spirits), the largest state enterprise of the Turkish Republic, was established on these foundations.‘[30]

The red line behind which the GNA would not retreat was not the Ottoman debt issue, but their commitment to build a sovereign nation state on the remains the empire. Land issues were secondary as Inonu candidly pointed out. The Capitulations were abolished at Lausanne; this was a key non-negotiable demand deemed to be a pre-requisite of sovereignty. Repayment of the Ottoman debt was never challenged in principle, although on this issue the devil lay in the detail. It proved quite difficult and complex to determine the amount of debt the republic would have to pay, and how it would pay it given its meagre resources. This would delay the time by which Turkey could have access to foreign loans and investments.  The payments themselves would prove taxing for a long period.

At Lausanne, the sharing of the debt among successor states was agreed on the basis of the ‘proportion of the average annual revenue of the successor states to the Empire’s average annual revenues for the period between 1910-12.’[31] What may at first sight appear to be a fair and equitable way of dividing the debt proved difficult to implement, because of the complexity in calculating the revenues in a way that was agreeable to all parties, causing the prolongation of the negotiations until 1928. Another sticky issue was in the currency with which the debts would be repaid, successor states offering to pay in paper currencies while the foreign bondholders insisted on gold or foreign currency. 

Final agreement on the debt issue was reached on the 13th June 1928. According to the agreement, Turkey accepted to repay 62% of the debts incurred before 1912, and 76% of the debts incurred between 17 October 1912 and 1 November 1914. The other major debtors were Greece with 10.5% of the pre 17 October 1912 debt, and Syria and Lebanon with 8 % of the pre 17 October 1912 debt and 10.2% of the debts incurred between 17 October 1912 and 1 November 1914[32].

Turkey was accepting to pay 107.5 million of its total debt of 161.3 million gold lira. [33]  The repayment of this sum over 99 years was accepted by bondholders. The Turkish government paid £1,435,000 for the first year as an interest-only instalment, but could not continue to repay its annual obligation due to the onset of the Great Depression. According to Moore and Kaluzny, Turkey did not default but exercised the right to suspend repayments for 2 years, and pledged as collateral custom duties and consumption taxes from three districts. In 1930 the Turkish government demanded a renegotiation of the 1928 agreement, and in November of the same year made only a third of the required payments.[34] A series of negotiations followed during 1931 and 1932, culminating in an agreement in Paris in 1933 that reduced the debt to 86 million lira at 7.5% interest, to be paid over 50 years in French francs. Further negotiations took place in 1936 and 1938, and it took until 1954 for the debt to be repaid, helped by the French franc loosing value after 1936. [35]

Did agreement to repay the Ottoman debt provide Turkey with access to international money markets? Only very gradually. The first foreign loan that Turkey was able to negotiate was in 1930 from a private American company as capital for the Central Bank  of Turkey established that year. Small loans taken from Britain in 1938 were for the import of machinery from Britain. There was no significant borrowing in the period leading to World War II, except for a few arrangements made for military equipment purchases from Britain and the United States. Only after the war could loans be negotiated for development projects, the Marshall Aid programme providing by far the largest foreign currency investments, which Turkey took advantage off after joining NATO in 1952.[36]

How did the Soviet Union, having refuted Tsarist debts, compare with Turkey in its ability to procure foreign loans? The Soviets first loan was a 10-year loan for £300 million from the US in 1933. This was the exception, however, as Russia was excluded from commercial capital markets until the 1970s.  During the war, Soviets received significant financial assistance from Britain and the US, but mainly from the US under the Lend-Lease Act. The Soviets defaulted payments on most of these loans until 1986 when Russia settled the claims of the British bondholders, and in 1996 agreed to take the responsibility for the Tsarist-era debt. It commenced in 1997 payments to France, completing in November 2000.[37]

Both the Turkish and Russian experience indicate that debts of previous regimes are eventually paid off, in spite of defaults, re-negotiation of terms, consolidations and then further consolidations of the debt over a long period: thirty years in the case Turkey, and nearly eighty years for Russia. The Soviet Union, by refuting all Tsarist debts, could apply all its revenues towards the process of industrialisation. If the Soviets had not been able to progress their industrialisation programme at the pace that they did, they would most likely have succumbed against Germany in the WW2. The Turkish economy, on the other hand, seemed to have got the worst of both worlds.

Turkey had reached agreement on its debt obligations yet it was unable to obtain significant foreign loans or credits for its modernisation programme until the 1950s.   There were many other factors that caused the sluggish performance of the Turkish economy during this period, including the worldwide economic crisis of the 1930s and the Second World War. Turkeys Real Gross National Product (real GNP) between the years 1928 to 1950 grew from 20 million to 35 million Turkish liras, while in the next 22 years, it quadrupled, reaching 170 million Turkish liras. [38] There was more than one reason for this accelerated growth, including the post-war boom economy and the more liberal economic regime applied under the Menderes government. Nevertheless, the influx of foreign capital, and long-term loans that increased tenfold between 1950 and 1972, was a significant contributory factor to the growth of this period.

In summary, it was not the prospect of a speedy economic development or that of becoming a strong military power that was driving the Kemalists during the transition from Empire to Republic. It was solely the aspiration to become a sovereign modern nation state, and the conviction that to achieve this goal political and fiscal matter had to be settled with Britain and France, while the Soviets were kept at arms length.   This was demonstratively achieved when Turkey joined, in 1952, NATO, the North Atlantic Treaty Organisation. The commitment to repay the Ottoman debt was only one of the stones that paved the way on this path.




Dario Navaro
London 17 June 2012.



Bibliography

Archive Material (British Library)

Commercial Convention, Lausanne July 24, 1923,’ Foreign Office, Commercial Treaties Between Great Britain and Foreign Powers, His Majesty’s Stationary Office, London (1924)
Apportionment of the Ottoman Public Debt, Contributor: Henry Paul Harvey Sir, K. C. M. G., London, 1925. Enclosure 4 in No 1, ‘La reparation the Charges annuelles de la Dette publique ottoman.’
Handbook of Commercial Treaties between Great Britain and Foreign Powers, Third Edition, ‘Convention Between the British Empire, France, Italy, japan, Greece, Roumania and the Serb-Croat-Slovane State and Turkey, respecting Conditions of Residence and Business and Jurisdiction – Signed at Lausanne, July 24, 1923’, His Majesty’s Stationary Office, London (1924).
The Treaties of Peace 1919-1923, Vol 2 (New York, The Carnagie Endowment for International Peace, 1924)

Books in Turkish

Hur, A.,  Oteki Tarih -II (Istanbul, Profil Yayincilik, 2013).
Inönü, İ., Ismet İnönu’nün Hatıraları (Memoirs of Ismet Inonu), Yenigün Haber Ajansı Basın ve Yayıncılık A.Ş. Ankara (1998)
Inönü, I., Hatiralar (Memoirs), Vol II, Bilgi Yayinlari,  Ankara (1987) p143.
Riza N., Lozan Hatiralari (Istanbul, Bogazici Yayinlari, 1991), p. 215.
Reha P., Lozan and Montro, (Lefkose, Tezel Ofset, 1985).
Yilmaz, F,  Osmanli Dis Borclari (Ankara, Berikan Yayinlari, 2007).

Encyclopedia

Cumhuriyet Donemi Turkiye Ansiklopedisi (Istanbul, Iletisim Yayincilik, 1983).

Books

Birdal, M., The Political Economy of Ottoman Public Debt: Insolvency and European Financial Control in the Late Nineteenth Century (London, Taurus Academic Studies, 2010).
Cain, P.J., and Hopkins, A.G., British Imperialism, 1688-200 (Harlow, Pearson Education, 2002)
Carr, Edward Hallett, The Bolshevik Revolution: 1917 – 1923 Vol 3, Penguin Books (New York, 1984).
Kunt, I. Metin, and Resat Kasaba, Cambridge History of Turkey (Cambridge University Press, 2008)

Online
For Lausanne in English see http://www.hri.org/docs/lausanne/part1.html and

Journal
Lyndon M., Kaluzny, J., ‘Regime change and debt default: the case of Russia, Austro-Hungary, and the Ottoman empire following World War One’, Explorations in Economic History, 42 (2005) p 237–258





                                             



[1] Seyfettin Gursel, ‘Dis Borclar’, in Cumhuriyet Donemi Turkiye Ansiklopedisi, Vol 2 (Istanbul, Iletisim 1983), p 470,, ,
[2] The 1914 budget was 34 million gold Turkish liras, of which 14 million went to pay the OPDA instalments. (The Turkish gold lira was more or less equivalent to the Sterling in value) Yilmaz, F,  Osmanli Dis Borclari, (Ottoman Foreign Debts) Berikan Yayinlari, Ankara (2007) p.8,
[3] The proposed territorial clauses leaving northern Iraq, the Aegean islands and Western Thrace outside the boundaries of the new state was not received well by the Grand National Assembly (GNA) in Ankara. Following the impasse on financial issues tht  caused the break-up of the negotiations in February, the Second Group in the GNA insisted on keeping the territories defined in the National Pact (Misak-i Milli). Mustafa Kemal circumvented the objections by reconstituting the assembly in a tightly controlled new election in 1923. See Hasan Kayali, ‘The struggle for independence’, Ed. Metin Kunt,and Resat Kasaba, Cambridge History of Turkey (Cambridge University Press, 2008), p. 142.
[4] Faruk Yilmaz, Osmanli Dis Borclari (Ankara, Berikan Yayinlari, 2007), p. 218.
[5] Lyndon Moore and Jakun Kaluzny,  ‘Regime change and debt default: the case of Russia, Austro-Hungary, and the Ottoman empire following World War One’, Explorations in Economic History, 42 (2005), p. 256
[6] ibid,  p. 240.
[7] Edward Hallett Carr, The Bolshevik Revolution: 1917 - 1923 (New York, Penguin Books, 1984), Vol 3, p 248
[8] Moore ‘Regime change and debt default: the case of Russia, Austro-Hungary, and the Ottoman empire following World War One, ’p. 247
[9] ibid.
[10] Ayse Hur, Oteki Tarih -II (Istanbul, Profil Yayincilik, 2013), p. 75.
[11] Ayse Hur, Oteki Tarih –II, p. 251.
[12] Capitulations provided extraterritorial legal and financial concessions for Western countries and their citizens.  
[13] Faruk Yilmaz,  Osmanli Dis Borclari (Ankara, Berikan Yayinlari, 2007), p. 107. Also in Ayse Hur, Oteki Tarih –II, p 251.
[14]  Reha Parla, Lozan and Montro, (Lefkose, Tezel Ofset, 1985), p8.  In English see http://www.hri.org/docs/lausanne/part1.html
[15] Hur, Oteki Tarih –II, p. 250.

[16]  ‘On Legal Capitulations there was no success. Any dispute between the Entente powers or its partners, and the Ottoman Empire, and any of its agencies, will be dealt based on the concessionary agreements made before 29 October 1914. Ayse Hur, Oteki Tarih Vol II, p. 250
[17] İnönü, İsmet, Ismet İnönu’nün Hatıraları (Memoirs of Ismet Inonu) (Ankara, Yenigün Haber Ajansı, 1998), p.103
[18] Handbook of Commercial Treaties between Great Britain and Foreign Powers, Third Edition, ‘Convention Between the British Empire, France, Italy, japan, Greece, Roumania and the Serb-Croat-Slovane State and Turkey, respecting Conditions of Residence and Business and Jurisdiction – Signed at Lausanne, July 24, 1923’, His Majesty’s Stationary Office, London (1924), p. 858-9
[19] The Treaties of Peace 1919-1923, Vol 2 (New York, The Carnagie Endowment for International Peace, 1924), p. 864.
[20] Article 47 of the Lausanne Treaty. Greece recognises her obligation to make reparation for the damage caused in Anatolia by the acts of the Greek army or administration which were contrary to the laws of war. On the other hand, Turkey, in consideration of the financial situation of Greece resulting from the prolongation of the war and from its consequences, finally renounces all claims for reparation against the Greek Government
[21] The Carnagie Endowment for International Peace 1924, The Treaties of Peace 1919-1923, Vol 2. p 864

[22] Article 4 of the National Pact (Misak-i Milli) states: Istanbul as the centre of the Islamic Caliphate, the Ottoman Sultanate and government, and the Sea of Marmara, must be secured against any kind of harm.
[23] Cain, P.J., and Hopkins, A.G., British Imperialism 1688-200 (Harlow, Pearson Education, 2002)
346-7
[24] ibid,  p. 359.
[25] Riza Nur, Lozan Hatiralari, (Istanbul, Bogazici Yayinlari,1991), p. 215.
[26] Mahmut Birdal, The Political Economy of Ottoman Public Debt: Insolvency and European Financial Control in the Late Nineteenth Century (London, Taurus Academic Studies, 2010), p. 174
[27] ibid, p.173
[28] Faruk Yilmaz, F,  Osmanli Dis Borclari (Ankara, Berikan Yayinlari, 2007)p31
[29] ibid, p. 34.
[30] ibid, p. 172.
[31] Seyfettin Gursel, Dis Borclar, Cumhuriyet Donemi Turkiye Ansiklopedisi (Istanbul, Iletisim Yayinlari, 1983), p 470
[32] Apportionment of the Ottoman Public Debt, Contributor: Henry Paul Harvey Sir, K. C. M. G., London (1925). In Enclosure 4 in No 1, ‘La reparation the Charges annuelles de la Dette publique ottoman’, p 9
[33] Seyfettin Gursel, Dis Borclar, Cumhuriyet Donemi Turkiye Ansiklopedisi (Istanbul, Iletisim Yayinlari, 1983), p. 470.
[34] Moore Lyndon , ‘Regime change and debt default: the case of Russia, Austro-Hungary, and the Ottoman empire following World War One’, Explorations in Economic History, 42 (2005), p255
[35] Seyfettin Gursel, Dis Borclar, Cumhuriyet Donemi Turkiye Ansiklopedisi (Istanbul, Iletisim Yayinlari), p. 470.
[36] Ibid.
[37] Moore Lyndon, ‘Regime change and debt default: the case of Russia, Austro-Hungary, and the Ottoman empire following World War One’, Explorations in Economic History, 42 (2005) p. 251
[38] Asaf Savas Akat, Dis Borclar, Cumhuriyet Donemi Turkiye Ansiklopedisi (Istanbul, Iletisim Yayinlari, 1983), p. 470.

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