Prospectus ((See Chapter 26 of the Vernimmen))

The prospectus is a written document providing information about the deal marketed by an investment bank (see investment banking). It contains the description of the deal, of the business and risks of the company and is in fact a formal offer to sell the securities.
A "Prospectus" is a legal document in which companies describe the securities they are offering. Typically, the prospectus provides potential investors with the description of the company's business, financial statements, biographies of officers and directors, detailed information about their compensation, any litigation that is taking place, a list of material properties and any other relevant information. In the context of an individual securities offering, such as an Initial Public Offering (IPO), a prospectus is distributed by underwriters or brokerages to potential investors