This document discusses the process of an Initial Public Offering (IPO) for a company. When a company issues an IPO, it means it is going public and introducing transparency to its operations. An IPO allows a company to raise additional funds by selling shares to the public for the first time. The process involves preparing a prospectus that discloses all relevant company information to potential investors, and appointing intermediaries to manage the IPO. Regulations require adhering to procedures and disclosing accurate information to protect investors.