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 ?
While the reasons for issuing a tracking stock are elementary, the process is more intricate.
An example in the proposed regulations provided COI was not satisfied when the issuing corporation stock was less than 30% of the total consideration provided to target shareholders in the transaction.
Because low-grade bonds typically have a junior standing in the issuing firm's capital structure and, more important, because their high returns are particularly vulnerable to a drop in earnings, these bonds have risk and return characteristics similar to those of both common stock and debt.
The audit team and the taxpayer will set timelines throughout the examination (e.g., the completion date and the last date for issuing IDRs, filing claims and issuing NOPAs).
Some companies might want to consider issuing debt with warrants attached This would allow them to obtain lower interest rates than otherwise available.
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.
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.
Hence, we commend the Commission for issuing these proposed rules for public comment.
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.
All three types have a common element: They permit the Service to assess an income tax deficiency (or abate an overassessment in the case of a refund) without issuing a statutory notice of deficiency.