The Law covers matters such as the issuance of shares and debt instruments, public companies, public disclosure, market abuse, investment firms and independent audit. The independent audit of public companies' financial statements is also carried out under this Law and CMB communiqués.
Related terms
Capital Markets Board (CMB)The independent administrative authority responsible for regulating and supervising capital markets in Turkey.Initial public offering (IPO)A company's shares being offered to investors for the first time with CMB approval and starting to trade on the exchange.Bonus issueIssuing shares to shareholders by adding a company's internal resources (reserves, retained earnings, capital adjustment differences) to its capital.Borsa IstanbulThe exchange in Turkey on which shares, debt instruments, derivatives and precious metals are traded.Corporate governance principlesPrinciples set by the CMB for listed companies concerning shareholders, public disclosure, stakeholders and the board of directors.Crypto asset service providerPlatforms and custodians providing services such as buying, selling, safekeeping and transferring crypto assets, subject to CMB regulation.
Last updated: October 22, 2026 · This definition is for general information only.