initial public offering

initial public offering(IPO) The first sale of shares by a private limited company to the public. It can be difficult to set an issue price that will be low enough to attract sufficient investors to take up the whole issue and yet high enough to give the company the maximum capital. An IPO is underpriced if the issue price is less than the market price and overpriced if the issue price is greater than the market price. Seeflotation; offer for sale; public issue.

• stamp duty reserve tax
• Standard and Poor’s 500
• standard application blank
• standard cash flow pattern
• standard cost allowance
• standard costing
• standard deviation
• standard direct labour cost
• standard direct labour rate
• standard direct materials cost
• standard direct materials price
• standard fixed overhead cost
• standard hour
• Standard Industrial Classification
• standardization strategy
• standardized marketing mix
• standard marginal costing
• standard materials usage
• standard mix
• standard operating profit
• standard overhead cost
• standard performance
• standard production cost
• standard purchase price
• standard rate