After the IPO, the issuer publishes, with board approval, a report comparing the use of funds with the plan in the prospectus. Deviations from the planned use and the reasons for them are included in the report.
Related terms
ProspectusThe document approved by the CMB containing the information investors need to make a decision about the issuer and the capital market instruments to be offered.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.Capital Markets Board (CMB)The independent administrative authority responsible for regulating and supervising capital markets in Turkey.Capital Markets Law No. 6362The principal law governing the operation of capital markets in Turkey, the obligations of issuers and the powers of the CMB.
Last updated: October 22, 2026 · This definition is for general information only.