<owl:Class xmlns="https://folio.openlegalstandard.org/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:v1="http://www.loc.gov/mads/rdf/v1#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" xmlns:folio="https://folio.openlegalstandard.org/" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" rdf:about="https://folio.openlegalstandard.org/R8sLSP3fcYlpo2TNHbyFkQ8">
  <rdfs:subClassOf rdf:resource="https://folio.openlegalstandard.org/R5mVKmojg3FKSzxupI6FLy"/>
  <rdfs:label>Secondary Offering Practice</rdfs:label>
  <skos:altLabel>Seasoned Equity Offering Practice</skos:altLabel>
  <skos:prefLabel>Follow-On Offering Practice</skos:prefLabel>
  <skos:definition>Secondary Offering Practice involves the sale of shares by existing shareholders, typically through a public offering, after the company's initial public offering (IPO). It includes the legal and regulatory processes to ensure compliance with securities laws and protect investors' interests.</skos:definition>
</owl:Class>
