#570013
Tairiscint tosaigh don phobal, liostú, díliostú agus athcheannach scaireanna
Initial public offering, listing, de-listing, and share buy back
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#574377
Is éard is tairiscint tosaigh don phobal (TTP) ann, dá ngairtear "iasacht a chur ar an margadh" nó "eisiúint urrús" freisin, urrúis chothromais a bheith á n-eisiúint ag corparáid don phobal den chéad uair.
An initial public offering (IPO), also referred to simply as an "offering" or a "flotation", is when a corporation issues equity securities to the public for the first time.
#1943971
Chomh maith leis sin, ba cheart dó cur le neart na modhanna cistiúcháin poiblí/príobháideacha, amhail Ciste TTP FBM (Tairiscint Tosaigh don Phobal), a bhíonn ag iarraidh tacú le FBManna trí thuilleadh cothromais phoiblí agus phríobháidigh a threorú.
It should also maximise the firepower of public/private fund vehicles, such as the SME IPO (Initial Public Offering) Fund, seeking to support SMEs through channelling more private and public equity.
#2427146
gnóthas a bunaíodh tar éis an 31 Nollaig 1990, a raibh tairiscint tosaigh phoiblí aige nó a raibh díolachán trádála os cionn USD 1 bhilliún aige; nó
an undertaking founded after 31 December 1990, which had an initial public offering or trade sale above USD 1 billion; or
#2009531
Ina theannta sin, léiríonn an ráiteas ón réamheolaire don Tairiscint Tosaigh don Phobal (“IPO”) go mbeadh tionchar ag an easpa fóirdheontas ar shreabhadh airgid an fhiontair agus ar na torthaí oibriúcháin, mar a luaitear in aithris (103) den Rialachán sealadach, clásal caighdeánach nach mór do chuideachtaí na Síne atá ag tabhairt faoi IPO a chur san áireamh sna doiciméid atá dírithe ar rannpháirtithe ionchasacha de réir dlíthe agus rialacháin na Síne.
Additionally, the statement from the Initial Public Offering (‘IPO’) prospectus that the lack of subsidies would constitute an impact on the enterprise’s cash flow and operating results, as quoted in recital (103) of the provisional Regulation, represents a standard clause that Chinese companies undertaking an IPO must include in the documents directed to potential subscribers as per Chinese laws and regulations.
#2980714
D8 D’fhéadfadh glacadóir céaduaire costas measta a bhunú i gcomhréir le GAAP roimhe seo maidir le roinnt dá shócmhainní agus dhliteanais nó maidir leo ar fad trína dtomhas ag a luach cóir ag dáta áirithe amháin mar gheall ar imeacht amhail príobháidiú nó tairiscint tosaigh don phobal.
D8 A first-time adopter may have established a deemed cost in accordance with previous GAAP for some or all of its assets and liabilities by measuring them at their fair value at one particular date because of an event such as a privatisation or initial public offering.
#2986410
I gcás infheistíochtaí in urrúis chothromais phríobháideacha, áirítear ar shamplaí de straitéisí scoir tairiscint tosaigh don phobal, láithriú príobháideach, díolachán trádála gnólachta, dáileacháin leasanna úinéireachta in institiúidí infheistiúcháin (ar infheisteoirí) agus díolacháin sócmhainní (lena n-áirítear díolachán sócmhainní institiúide infheistiúcháin agus leachtú na hinstitiúide infheistiúcháin ina dhiaidh).
For investments in private equity securities, examples of exit strategies include an initial public offering, a private placement, a trade sale of a business, distributions (to investors) of ownership interests in investees and sales of assets (including the sale of an investee’s assets followed by a liquidation of the investee).