Circled

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Revision as of 09:00, 7 April 2014 by imported>Doug Williamson (Added Offering memorandum to see also and added category)
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The term 'circled' refers to a preliminary version of a prospectus or offering memorandum (also known as a 'red herring').

Financial information in the red herring which has been 'circled' is confirmed as being agreeable to the auditors.


See also