For an offering, it is a document that is delivered, along with a base prospectus (core prospectus), to investors, in one of multiple formats including physical forms or electronic copy, or even through the so-called access equal delivery, depending on an exchange’s rules. A prospectus supplement is complementary to a base prospectus as it includes the terms of an offering that are not provided in that prospectus. The prospectus supplement also may provide specific details about the risk exposures and tax consequences of the offering, in addition to a description of any distribution plans and how the offering’s proceeds are intended to be used, etc.