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Accounting
Banking

Book Building IPO

An initial public offering (IPO) in which an issuer and its underwriter specify a price range (lower and upper bounds)...

ATM Offering

It stands for at-the-market offering; an offering of securities into an existing trading market for outstanding shares belonging to the...

At-The-Market Offering

An offering of securities into an existing trading market for outstanding shares belonging to the same class at other than...

Disguised Primary Offering

A public offering that is judged to be a primary offering, though the issuer sells the securities issued in a...

Shelf Takedown Offering

An offering whereby underwriters essentially take down securities off the shelf (on-the-go basis), rather than issue these securities in one...

Shelf Takedown

An offering whereby underwriters essentially take down securities off the shelf (on-the-go basis), rather than issue these securities in one...

Non-Shelf Offering

An offering that is effected through a filing with an exchange regulatory (e.g., Securities and Exchange Commission) for registration of...

Split-Off IPO

An initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or less) in the equity (stock)...

Carve-Out

An initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or less) in the equity (stock)...

Partial Spin-Off

An initial public offering (IPO)/ initial public sale of a minority interest (e.g., 20% or less) in the equity (stock)...