Initial Public Offering (IPO)

Equity Carve-Out
An equity carve-out is a type of corporate restructuring process that involves a parent company selling a minority share of a subsidiary to the public through an initial public offering (IPO). This allows the parent company to raise capital while maintaining control over the subsidiary.
Floating an Issue
Floating an issue refers to the process by which a company issues new securities to the public in order to raise capital. This process involves several steps, including registering the securities with regulatory bodies and underwriting the issue.
Flotation
Flotation refers to the process of launching a public company for the first time by inviting the public to subscribe for its shares. This process is also known as 'going public'.
New Listing
A 'New Listing' refers to a security that has just begun to trade on a stock or bond exchange. This type of security is typically scrutinized for having met all listing requirements and may be an initial public offering (IPO) or a security that was previously traded on another exchange such as NASDAQ.
Primary Distribution
Primary distribution refers to the sale of a new issue of stocks or bonds, distinguishing it from secondary distribution, which involves previously issued stock. All issuances of bonds are primary distributions, and it is also known as a primary offering. It should not be confused with an initial public offering (IPO), which is a corporation's first distribution of stock to the public.

Accounting Terms Lexicon

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