| A | B |
| go public | change from a private company to a public limited company (PLC) by selling shares to outside investors. |
| stocks and shares | certificates representing part ownership of a company. |
| stockholders and shareholders | the people who own stocks and shares. |
| listed or quoted companies | companies who have gone public. |
| due diligence | a detailed examination of a company and its financial situation. |
| prospectus | a document inviting the public to buy shares, stating the terms of sale and giving information about the company. |
| financial results | details about sales, costs debt (financial reports) |
| flotation | an offer of a company's shares to investors (financial institutions and general public) |
| underwrite a stock issue | guarentee to buy the shares if there are not enough other buyers. |
| ordinary shares (British English) | common stocks (Am English) |