The process of launching a public company for the first time by inviting the public to subscribe for its shares (also known as ‘going public’). It applies both to private and to previously nationalized share issues, and can be carried out by means of an introduction, issue by tender, offer for sale, placing, or public issue. After flotation the shares can be traded on a stock exchange. Flotation allows the owners of the business to raise new capital or to realize their investments.

Accounting dictionary. 2014.

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  • Flotation — Flo*ta tion, n. [Cf. F. flottation a floating, flottaison water line, fr. flotter to float. See {Flotilla}.] 1. The act, process, or state of floating. [1913 Webster] 2. The science of floating bodies. [1913 Webster] 3. (Com. & Finance) Act of… …   The Collaborative International Dictionary of English

  • Flotation — Flotation. См. Флотация. (Источник: «Металлы и сплавы. Справочник.» Под редакцией Ю.П. Солнцева; НПО Профессионал , НПО Мир и семья ; Санкт Петербург, 2003 г.) …   Словарь металлургических терминов

  • flotation — When a company s shares are admitted to listing on the Official List and traded on a recognised investment exchange. Related links exit bridge financing Practical Law Dictio …   Law dictionary

  • flotation — 1850s, from FLOAT (Cf. float) + ATION (Cf. ation). Spelling influenced by French (Cf. FLOATATION (Cf. floatation)) …   Etymology dictionary

  • flotation — is now the dominant spelling for the word meaning ‘the process of launching or financing a business or commercial enterprise’. It has replaced the earlier form floatation, on the analogy of words such as flotilla, flotsam, etc …   Modern English usage

  • flotation — (also floatation) ► NOUN 1) the action of floating or capacity to float. 2) the process of offering a company s shares for sale on the stock market for the first time …   English terms dictionary

  • flotation — [flō tā′shən] n. [earlier floatation, respelled as if < Fr flottaison] 1. the act or condition of floating; specif., the act of beginning or financing a business, etc., as by selling an entire issue of bonds, securities, etc. 2. the capacity… …   English World dictionary

  • Flotation — Flotationszelle Flotation (von englisch: to float – schwimmen) ist ein physikalisch chemisches Trennverfahren für feinkörnige Feststoffe aufgrund der unterschiedlichen Oberflächenbenetzbarkeit der Partikel. Dabei macht man sich zunutze, dass… …   Deutsch Wikipedia

  • flotation — The occasion on which a company s shares are offered on the market for the first time. Exchange Handbook Glossary flotation or floatation Flotation is the process of making a company s shares available to the general public by obtaining a… …   Financial and business terms

  • Flotation — Despite the Southwest Airlines spelling of the word, the more common spelling is floatation . Flotation may refer to:*Buoyancy, the phenomenon that keeps ships from sinking *Flotation process, in process engineering, a method for the separation… …   Wikipedia

  • flotation — /floh tay sheuhn/, n. 1. an act or state of floating. 2. the launching of a commercial venture, bond issue, loan, etc. 3. Metall. a process for separating the different minerals in a mass of powdered ore based on their tendency to sink in, or… …   Universalium

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