Offering Circular
An abbreviated prospectus for a new security listing. Delivered to individuals and brokerage houses, these documents are issued to arouse interest in the new issue.

Investopedia Says:
An offering circular allows investors to access information regarding a new issue. It provides them with the important highlights without having them actually read the long-form prospectus. After the investor becomes interested, it is crucial that they read the final prospectus in order to view all the details that may have been left out of the offering circular.

Related Terms:
IPO
Prospectus
Red Herring
Tombstone

• Tax-Exempt Interest
• Tax-Exempt Security
• Tax Fairness
• Tax-Free Spinoff
• Tax Gain/Loss Harvesting
• Tax Haven
• Tax Holiday
• Tax Home
• Tax Incidence
• Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)
• Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)
• Tax Liability
• Tax Lien
• Tax Lien Certificate
• Tax Lot Accounting
• Tax Rate
• Tax Reform Act Of 1986
• Tax Selling
• Tax Shelter
• Tax-Sheltered Annuity
• Tax Swap
• Tax Treaty
• Tax Year
• Taylor's Rule
• Teacher Retirement System (TRS)