The Basis of Allotment (BOA) is the process that decides the share allocation in an IPO to the investors who have applied for it. The basis of allotment is finalized by the registrar, company and lead manager in consultation with the Designated exchanges.

The allotment is done on a pro-rata basis and a lottery system based on the investor category and demand of the IPO. The basis of the allotment list provides BOAs for Mainboard and SME IPOs.

Basis of Allotment (BoA) document shows the demand for the IPO shares. The list of IPO Basis of Allotment documents is mentioned below.