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The costs that a company incurs when it makes a new issue of either stocks or bonds. Flotation costsinclude the costs of printing the certificates, paying the underwriters, government fees, and other associated costs.

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Expenses incurred in order to issue securities in the market.
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All the expenses undertaken by a firm for issuing its securities are termed as floating cost.
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Cost which occurs at the time of floatation I.e flotation is a process where company shares are sold in stock market for first time or at regular interval
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Flotation cost is the expenses incurred by a company when it goes for a public issue. Expenses like underwriters commission, legat expenses, registration fees etc., would be part of floatation cost.

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Floatation cost is the cost incurred in doing advertisements, promotions, costs of printing and other statutory fees associated with the issue of new shares in the primary market.

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It is the cost of issuing shares and debentures 

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The costs that a company incurs when it makes a new issue of either stocks or bonds. Flotation costs include the costs of printing the certificates, paying the underwriters, government fees, and other associated costs. As newissues are intended to raise capital for the company, it is important for it to ensure that it will at least make back what it spends

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Cost related to issue of New Securities in Market such as registration fees, underwriting & Stamp Paper Charges.

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The costs incurred by a publicly traded company when it issues new securities. Flotation costs are paid by the company that issues the new securities and includes expenses such as underwriting fees, legal fees and registration fees. Companies must consider the impact these fees will have on how much capital they can raise from a new issue.
Answer
Cost incurred by a publicaly traded company when it issues its securities.

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