New Jersey yesterday priced for public offering a $146.4 million issue of refunding certificates of participation.

In the competitive market yesterday, Tennessee offered a $113 million tax-exempt issue of general obligation bonds through Salomon Brothers.

And up in one corner, the advertisement of his own banking house, offering an issue of preferred stock in a Berkshire cotton mill.

He does not offer any commentary on the trade-offs between work and family, a major issue in corporate America.

Earlier in the week, the Chase Manhattan Corporation offered a 12-year issue with a yield of 10.036 percent.

I.B.M. entered the debt markets in a big way yesterday, offering an issue of 100-year bonds that featured attractive returns relative to Government securities.

To refinance those issues, the T.V.A. is planning to offer a huge $6.5 billion issue in the public markets.

Salomon Brothers Inc. is offering a $250 million issue of collateralized mortgage obligations divided into fixed- and floating-rate portions.

But family leave offers Democrats a popular-sounding issue, and any bill which can be described as improving the campaign spending situation offers a defense against public discontent.

Mr. Luo, the exchange official, acknowledged that offering an issue to foreigners would be a bit more complicated.