墓碑广告,或证券发行公告,英文为tombstone或tombstone advertisement,是在报纸等新闻媒介上刊载的募集证券的广告。因其形状类似欧美的墓碑而得名。墓碑广告上载明发行者、发行金额、发行利率、证券种类、偿还期限等和债券发行有关的必要事项,以便使社会公众知晓。
A tombstone is a written advertisement of a public offering placed by investment bankers who are underwriting the issue. It gives basic details about the issue and lists each of the underwriting groups involved in the deal. The tombstone provides investors with some general information and directs the prospective investors to a link where they can obtain a prospectus. (investopedia)
墓碑广告(Tombstone)VS招股章程(Prospectus)
1、墓碑广告只是一个简短的公告,提醒投资者即将进行的证券销售,而招股说明书则更详细,为投资者提供做出投资决策所需的信息。
2、招股章程的要求适用于首次公开发行(IPO),这是指发行人首次向公众出售任何类型的证券。招股章程也适用于所有增发新股。增发新股,是指一家已经在证券交易所上市的老牌公司发行新股出售。
墓碑广告的内容包括(仅供参考):
墓碑广告描述了所发行证券的类型(the types of securities)、上市日期(the date they are available)、出售股票或债券的数量(the date they are available),以及如何购买证券(how the securities can be purchased)。如果新的债务证券获得信用评级(credit rating),则该评级可以包含在墓碑广告中。
参考双语例句:
The terms and conditions of such Transaction shall be subject to, and be in accordance with the contract specifications required by the HKFE or such other relevant Exchange and the procedures, constitutive documents, rules and regulations of the HKFE or such other relevant Exchange, and will be recorded by a Combined Statement of Account & Contract Note, regardless of whether or not such terms and conditions (including any product or contract specifications and any prospectus or offering documents covering such products which shall be provided to you upon your request) were given to you prior to such Transaction was entered into.
此等交易的条款和条件应符合及受限于香港期货交易所或其他相关交易所的合约说明,以及香港期货交易所或其他相关交易所的程序、组织文件、规范和规章,并通过一份帐户和成交单据的综合结单进行正式记录,不论此等条款和条件(包括任何产品或合约说明以及根据阁下要求提供给阁下涵盖此等产品的任何招股章程或发售文件)是否在此等交易达成前已阁下提供。