The prospectus consists of the issuer information document, the securities note and the summary. It sets out in detail the company's activities, risks, management, financial statements and the use of proceeds. The financial statements in the prospectus must have been audited.
Related terms
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.Use of proceeds reportA report showing whether the funds raised in an IPO or capital increase have been used for the purposes stated in the prospectus.Independent auditReasonable assurance provided by an independent auditor on whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.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.Capital Markets Board (CMB)The independent administrative authority responsible for regulating and supervising capital markets in Turkey.
Last updated: October 22, 2026 · This definition is for general information only.