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Abridged Prospectus
Abridged Prospectus means the memorandum as prescribed in Form 2A under sub-section (3) of section 56 of the Companies Act, 1956. It contains all the salient features of a prospectus. It accompanies the application form of public issues. -
Add on offering
When a publicly traded company issues additional shares to the public. -
Aftermarket
Trading in the IPO subsequent to its offering is called the aftermarket. Trading volume in IPOs is extremely high on the first day due to aftermarket purchases. Trading volume can decline subsequently in the following days. -
Annual General Meeting (AGM)
The shareholders meeting, usually held at the end of each financial year, to discuss the previous performance and future outlook. -
Auditor
An auditor is an individual who conducts an examination and verification of a company's financial and accounting records and supporting documents. -
Authorised Capital
The maximum equity capital a company can raise, which is mentioned in the Memorandum of Association and Articles of Association of the Company. However, share premium is excluded from the definition of authorized capital.
