Public Shares

Flotation
Flotation refers to the process of launching a public company for the first time by inviting the public to subscribe for its shares. This process is also known as 'going public'.
Main Market
The premier market for the trading of equities on the London Stock Exchange, featuring stringent listing requirements and greater liquidity compared to the Alternative Investment Market.
Shares Outstanding (Outstanding Shares)
Shares outstanding, also known as outstanding shares, refer to a company's issued share capital less any shares that have been repurchased by the company. This includes shares not available to the general public, such as those held by company officers or reserved under employee share incentive schemes.

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.