Mountain View Corporation is a non-investment company that wants to is­sue stock of $3 million in a twelve-month period. Mountain View, with less than $20 mil­lion in annual sales, qualifies as a small business issuer. Before Mountain View sells the stock, it must provide investors with:

Offering circular

Explanation:

An offering circular is a formal written offer to sell securities that sets forth the fact for a business enterprise that a prospective investor needs to make an informed investment decision. It usually contain financial information, a description of the security being offered, risk factors, uses of offering proceeds, business and organization of the company and other pertinent information.

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