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= IPO ([initial public offering]); It takes place when a private company raises capital by introducing its shares on the stock market and becomes public limited company (plc). Before a private company can go public, it must comply with the requirements of the regulators of the stock exchange (Securities Exchange Commission in the US) and file an [application] giving full details of its accounts. Most companies prefer to use the services of an [investment bank] to manage or underwrite the offering.
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