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A seasoned equity offering (SEO) is a new issue for a company with securities that have been previously issued.4 A seasoned equity offering of common stock can be made by using a cash offer or a rights offer.

These methods of issuing new securities are shown in Table 16.1. They are discussed in Sections 16.4 through 16.8.

seasoned equity offering (SEO)

A new equity issue of securities by a company that has previously issued securities to the public.

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