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- Issued by a newly formed company
- Legally issued to the public at large
- Offered to the existing equity shareholders
- None
- Helps to tie the cost of an asset with the benefits of its use over time
- Helps to tie the cost of an asset
- Helps to tie the sale of an asset with the benefits of its use over time
- None
- Investors
- Both
- Debtors
- All
- Investors and creditors
- Debtors
- Capital
- None
- Publicly
- Privately
- All
- None
- Electronic media
- Newspaper
- Both
- None
- Accounting
- Expenses
- Revenue
- All
- Payment of bank loan
- Credits
- All
- None
- Cumulative net earning
- Non Cumulative net earning
- Both
- None
error: Off