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What is Dividend policy?

The policy, approved by the general assembly, setting whether a listed company distributes dividends and their rate, timing and form.

The policy is published on KAP and the company website. Dividends may be paid in cash or as bonus shares; distributable profit in the statutory books and TFRS profit are considered together.

Source: SPK Kâr Payı Tebliği (II-19.1)

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Last updated: October 31, 2026 · This definition is for general information only.

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