Types of Offerings

Now that you understand who participates in bringing securities to market, let's look at the different types of offerings those participants handle.


Public vs. Private Offerings

The first major distinction is whether an offering is public or private. This determines the level of regulation, who can invest, and how freely the securities can be traded afterward.

FeaturePublic OfferingPrivate Placement
Registered with SECYes - full registration requiredNo - exempt from registration
Who can buyGeneral publicLimited number of sophisticated/accredited investors
Disclosure documentFull prospectusPrivate placement memorandum (PPM)
Resale restrictionsFreely tradableRestricted securities - limited resale (see Rule 144)
Key regulationSecurities Act of 1933, Sections 7, 8, 10Regulation D (Rules 504, 506(b), 506(c))

Types of Public Offerings

This is one of the most commonly tested areas on the SIE. The key question is always: who receives the proceeds?

Offering TypeDefinitionWho Gets the Money?
Initial Public Offering (IPO)A company's first sale of stock to the public - transitions from private to public companyThe issuer (company)
Follow-on offeringAn additional issuance of new shares by an already-public companyThe issuer (company)
Additional primary offeringSame as follow-on - new shares issued to raise additional capitalThe issuer (company)
Secondary offeringSale of securities that are already issued and outstanding by current shareholdersThe selling shareholder (NOT the issuer)

Exam Tip: Gotchas

  • "Secondary offering" does NOT mean the company gets the money. Existing shareholders are selling their shares; the company receives nothing. A "follow-on offering" (or additional primary offering) is when the company issues NEW shares and receives the proceeds. This distinction is frequently tested.

Underwriting Commitment Types

Once a company decides to go public (or issue additional shares), it must choose how the underwriter will handle the offering. The commitment type determines who bears the risk of unsold shares.

TypeRisk to UnderwriterHow It WorksUnderwriter Acts As
Firm commitmentHighUnderwriter purchases the entire issue at a discount and resells to the public; bears the risk of unsold sharesPrincipal (buys the securities)
Best effortsLowUnderwriter agrees to sell as much as possible but returns unsold securities to the issuerAgent (sells on behalf of the issuer)
All-or-noneConditionalA type of best efforts where the entire issue must be sold or the offering is cancelled and funds are returned to investorsAgent
Mini-maxConditionalA type of best efforts with a minimum sales threshold; if the minimum is met, the offering proceeds; if not, it is cancelledAgent

Exam Tip: Gotchas

  • Firm commitment = principal; best efforts = agent. In a firm commitment, the underwriter buys the securities from the issuer (acts as principal). In best efforts, the underwriter sells on behalf of the issuer without purchasing (acts as agent). This principal vs. agent distinction is frequently tested.
  • "Purchased the entire issue" = firm commitment. If the exam describes an underwriter purchasing the entire issue, that signals a firm commitment.

How the Commitment Types Connect

Think of the commitment types on a spectrum of risk:

  • Firm commitment → Maximum risk to the underwriter (they buy everything)
  • Best efforts → Minimum risk to the underwriter (they just try to sell)
  • All-or-none → Best efforts with a binary outcome (sell all or cancel)
  • Mini-max → Best efforts with a floor and ceiling (sell at least X, up to Y)

All-or-none and mini-max are variations of best efforts; the underwriter is still acting as an agent in both cases.