New Shares

Issue Price
The issue price, also known as the offering price, is the price at which a new issue of shares is sold to the public. The market price of the securities may vary post-issuance, trading at a premium or a discount to the issue price.
Rights Issue
A method by which listed companies on a stock exchange raise new capital by offering new shares to existing shareholders. This concept is based on pre-emption rights, ensuring existing shareholders can purchase new shares proportionally to their existing holdings.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.