Issue

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Issue

A particular financial asset.

Issue

A set of securities that a company or government offers for sale. That is, when a company sells stocks or bonds to the public (or offers them for private placement) the collection of stocks or bonds is said to be an issue. If the company or government is selling a set for the first time, it is said to be making a new issue. Typically, issues of securities may be bought and sold on the open market.

issue

A particular grouping of an organization's securities. For example, General Motors has a number of different issues of preferred stock listed on the New York Stock Exchange.

issue

To sell securities in the primary market. For example, in late 1996, Florida Panthers Holdings, Inc., owner of the NHL hockey team, issued 2,700,000 Class A shares of common stock at a price of $10 per share.

Issue.

When a corporation offers a stock or bond for sale, or a government offers a bond, the security is known as an issue, and the company or government is the issuer.

References in periodicals archive ?
368-1(e)(2)(v), Example (6), the IRS acknowledges the COI requirement is satisfied for an acquisitive transaction if at least 40% of the target stock is exchanged for issuing corporation stock.
Insurers might not realize they are issuing policies on a standard basis that the investment firms believe to be substandard from a mortality standpoint.
In addition to these one-tier and multiple-tier structures, many transferors in credit card transactions have been establishing a second issuing SPE that is usually a statutory business trust.
Deutsche Bank Trust Company Americas serves as the program's custodian, collateral agent, and issuing and paying agent.
TEI recommends that a process for informing the taxpayer of the result of the review or for issuing a Form 5701 within a stated time frame should be included in the process.
With interest rates at historic lows, many companies are taking advantage of the low cost of capital and issuing debt Some closely held companies are "buying down" rates by issuing stock warrants with their debt.
In issuing its opinion, the court defended its original decision in PNC and again upheld its position that the normal and routine nature of an expenditure does not mean that it falls outside of Sec.
Agents show no concern about taking several months after the agreed timeline date to write up 5701s, issuing more IDRs and raising new issues long after the timeline date has expired, and missing the cycle closing date by six months or more.
Depending on the product, the contingent interest may be based on dividends on the underlying stock or on changes in the Treasury rate, the issuing corporation's nonconvertible borrowing rate of the convertible instrument's value.
More important, we encourage the IRS and Treasury Department to work toward issuing guidance that will lead to a more global framework for resolution of capitalization issues.
Mikrut stated that Treasury is considering issuing more focused guidance on issues such as recurring items, a de minimis rule, a plan of rehabilitation, and the definition of a repair.