The enterprise which is entitled to benefit from the Law and a public enterprise may establish a cross shareholding relationship within the terms of Law No. 233 of 8 June 1984 on Public Economic Enterprises. In the case of an assignment by the Ministry, public enterprises may build power plants and make similar investments abroad or participate in investments. To this end, the Council of Ministers may adopt a decision on the establishment of an enterprise subject to provisions of private law, and entitled to construct, commission construction, operate and/or commission operation of power plants within national territory and abroad and to sell the electricity produced. Private sector companies may be authorized to hold shares in the enterprise established within this scope. The auditing of the enterprise which will be established shall be performed in accordance with the Law No. 3346 of 2 April 1987 on the Regulation of Auditing the State Economic Enterprises and Funds by the Grand National Assembly of Turkey.