Oracle is planning to sell $10 billion of notes in what would be the second-largest dollar-denominated corporate bond offering this year to help finance the purchase of Micros Systems.

The issue may include $1 billion of three-year and $750 million of five-year floating-rate notes, according to a person with knowledge of the transaction. The company may also sell $2 billion each of 10-year, fixed-rate bonds and securities due in 2019, according to the person, who asked not to be identified, citing lack of authorization to speak publicly.

Proceeds will be used for general corporate purposes, which may include stock repurchases, dividend payments, refinancing of debt and acquisitions including the company's pending purchase of Micros, according to a regulatory filing.

The offering would rank behind Apple's $12 billion sale in April this year, according to data compiled by Bloomberg.

Oracle agreed to buy Micros for $5.3 billion on June 23. The Redwood City-based software maker has announced plans this year to acquire five companies including Micros, according to data compiled by Bloomberg.

The debt offering may also include $1 billion of 30-year, $1.5 billion of seven-year and $1.75 billion of 20-year debentures, according to the person.

The bond sale would be Oracle's first in almost a year. Last July the company issued $3 billion of securities in a three-part sale, Bloomberg data show.

That offering included $1 billion of 3.6 percent, 10-year notes that yielded 110 basis points more than similar-maturity Treasuries. The bonds traded at 103.3 cents on the dollar to yield 3.2 percent at 12:33 p.m. in New York, according to Trace, the bond-price reporting system of the Financial Industry Regulatory Authority.

The 10-year securities Oracle was planning to offer as soon as Monday may yield 90 basis points more than government bonds, the person said.

Based on trading prices of Oracle's bonds in the secondary market, its new 10-year issue may pay a spread of about 89 basis points, according to Bloomberg New Issue Analytics. A basis point is 0.01 percentage point.