The existence of an efficient financial system to achieve economic growth is indispensable as the financial markets are formed in this system. The primary role of financial markets is to equip savings and to allocate them in line with investment growth. In these markets, the suppliers of funds and their applicants are the main actors. Suppliers, who are considered to be the savers, have no opportunity to invest in production activities so that they submit their funds to the markets. On the other hand, those who have the ability and opportunity to invest in the production of goods and services, do not possess the required funds so that they are the applicants for such funds. Financial markets act as money markets and capital markets. The money market is a market in which financial resources are provided for short periods and transactions are made for transferable documents, and the capital market is a market in which the needs of both the private and public sectors are financially met for the medium and long term periods. No need to mention that each financial system can be established based on the two or one of the markets, and that the capital market is also a combination of the elements of markets, instruments, and institutions. Regarding the three elements of the capital system, the present book deals with the financial institutions of the investment and the provision of its capital.