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Related to Issuer: Bond Issuer


An entity that puts a financial asset in the marketplace.


An organization that registers, distributes, and sells a security on the primary market. An issuer can be a private company or a government. For example, if a company registers a stock with the SEC, makes arrangements to underwrite it, and keeps the proceeds from its sale, it is said to be the issuer of that stock.


An organization that is selling or has sold its securities to the public.


An issuer is a corporation, government, agency, or investment trust that sells securities, such as stocks and bonds, to investors. Issuers may sell the securities through an underwriter as part of a public offering or as a private placement.

References in periodicals archive ?
For example, if an issuer recognizes $10,000 of compensation cost in connection with the issuance of an option, and the issuer's tax rate is 35 percent, the issuer accrues a deferred tax asset of $3,500, and increases income with an associated tax benefit.
Title II--Auditor Independence Section 201--Services Outside the Scope of Practice of Auditors: Under the SOA, a registered public accounting firm and any person associated with such firm that performs an audit for an issuer, is barred from providing to such issuer, contemporaneously with the audit, any of the following nonaudit services:
Creating inherent illiquidity through these covenants shifts power to the issuer.
Consider hiring independent counsel to conduct these investigations because they are more likely to be protected by the attorney-client privilege, and can help guide the issuer through difficult times.
A financial instrument, other than an outstanding share, that, at inception, embodies an obligation to repurchase the issuer's equity shares, or is indexed to such an obligation, and that requires or may require the issuer to settle the obligation by transferring assets (for example, a forward purchase contract or written put option on the issuer's equity shares that is to be physically settled or net cash serried)
Audits begin with a notice by the TEB agent to the issuer of the bonds that the IRS is auditing the bonds.
Another factor that may be causing a decrease in credit card rates is the increased difficulty card issuers have encountered in acquiring new customers in a relatively mature market.
After three years, the issuer may redeem the bond for cash at its accreted value.
A list of all accountants participating in any audit report of any issuer, including license or certification numbers.
iii) the issuer or a related person has the right but not obligation to redeem or purchase the stock, and, as of the issue date, it is more likely than not that such right will be exercised, or
Because the credit risk of the issuer itself is removed via the asset-backed structure, the analysis focuses on the risk characteristics of the collateral or assets.
Although the cost data in tables 2 and 3 help explain the relatively high level of credit card interest rates generally, and also point to some of the reasons for the differences in credit card pricing among issuers (and among the various plans offered by a single issuer), they do little to explain the rigidity of credit card interest rates in the face of changes in funding costs over time.