Flotation

Flotation refers to the situation when a private limited company or new company becomes a public limited company by issuing shares to the general public. A company will issue a prospectus inviting shareholders to subscribe for shares, in the hope of raising large amounts of capital. Also referred to as "go public".

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Petty Cash

Minor amount of money held by a person or business to pay for small miscellaneous and infrequent items of expenditure.


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