Issued by small companies that are looking for capital to expand. Referred to as public offering. Issuer obtains assistance from an underwriting firm to help determine what securities to issue.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser