Just call us Bond. Amortized bond.
Over 700 finance terms, Shmooped to perfection.
This is a document your company has to file with the SEC before an IPO.
The document includes all kinds of stuff investors need to know about the company: management, financials, the CEO's favorite steakhouse. It's like the "red herring" lite: It's not official, but things are so hot that we have to put something out or our marketing people will kill us.