Türkiye filings & disclosures.

Turkish listed-issuer disclosure is supervised by the SPK (Sermaye Piyasası Kurulu - the Capital Markets Board of Turkey) under the Capital Markets Law (6362) and its implementing communiqués. The mandatory electronic disclosure channel is KAP (Kamuyu Aydınlatma Platformu), the Public Disclosure Platform operated by MKK (Central Securities Depository of Turkey), which serves as the single repository for all regulated filings. Annual reports - yıllık faaliyet raporları - and financial statements are published through KAP alongside supplemental investor-relations materials distributed via the exchange.

Turkish companies report under TFRS (Türkiye Finansal Raporlama Standartları), the Turkish endorsement of IFRS with local amendments, mandatory for all issuers listed on Borsa İstanbul. A defining feature of the Turkish reporting environment since 2022 is the reintroduction of inflation accounting under TAS 29 (Turkish Accounting Standard 29, equivalent to IAS 29). With Turkish CPI exceeding 60% in 2022, 80% in 2023, and remaining elevated through 2024, nominal financial figures require restatement into constant purchasing-power units to be analytically meaningful. BIST 30 and BIST 100 constituents publish both nominal and inflation-adjusted statements; cross-period comparisons must account for the restatement base change in full-year 2023 figures.

The SPK disclosure calendar is anchored to the 31 December fiscal year-end for virtually all listed groups, with yıllık faaliyet raporları landing in February–April and half-year financials published in August–September. Özel durum açıklamaları - material-event disclosures covering price-sensitive developments, significant transactions, management changes, and dividend decisions - are the highest-volume category and flow continuously. FinancialReports indexes Turkish regulatory filings across all categories within roughly one minute of publication - regulator-direct - classified by type and indexed in both Turkish and where available English.

Filing language is primarily Turkish. English summaries and translations are standard for BIST 30 constituents - particularly the large conglomerates (Koç Holding, Sabancı Holding) and banking groups (Garanti BBVA, İş Bankası, Akbank, Yapı Kredi) with significant foreign-institutional shareholder bases - but smaller BIST 100 and BIST All Share issuers are frequently Turkish-only. Both language versions are preserved where present, with language metadata exposed on every filing record for downstream filtering.