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 ?
The issuer ordinarily will receive a tax benefit from the issuance and exercise of stock options, and must estimate and account for that benefit in the same period that it recognizes compensation cost for financial reporting purposes.
Nonaudit services: Any professional services provided to an issuer by a registered public accounting firm, other than those provided in connection with an audit or a review of an issuer's financial statements (SOA Section 2(a)(8)).
Simply defined, PIPEs are sales of equity securities in publicly held firms for which the number of shares, price and terms of the investment relationship are privately negotiated between buyer and issuer.
Issuers typically have no experience in dealing with either the IRS or the substantive issues under the Code that may arise.
Twice a year, the Board produces a report entitled Report on the Terms of Credit Card Plans, which shows the terms offered by about 150 of the largest credit card issuers for their largest credit card plan.
Intense competition in many markets has forced issuers to look more closely at co-branding partnerships
Foreign firms that prepare or furnish audit reports with respect to any issuer are required to register under the act.
In Field Service Advice (FSA) 200142005, the IRS addressed the tax treatment of a payment received by an issuer of a callable/puttable bond.
Card issuers bill the user companies on a periodic basis, and a single, centralized billing and payment is made for all transactions made by all individual card users in the company.
Because rated transactions offer the most benefits to issuers, the receivables' history is one of the main considerations for a rating agency.
Although some card issuers charge consumers a fee for each purchase, most do not (fewer than 2 percent of the roughly 160 issuers covered by the March 1992 E.
appraisals of nonpublicly traded property and evidence based on comparable issuers or general market conditions) will not rebut the presumption.