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Topical Terminology > Issuer



6 Definitions

Issuer

For Issuer we have terms and definitions in 6 topics. The topics are Accounting, Accounting Terms, Bonds, Finance, Frauds and Scams and Securities.



Issuer (Accounting)

This term means an issuer, the securities of which are registered under Section 12 of the Securities Exchange Act of 1934, or that is required to file reports under Section 15(d) of that Act, or that files or has filed a registration statement with the SEC that has not yet become effective under the Securities Act of 1933 and that it has not withdrawn.


Issuer (Accounting Terms)

This term means an issuer, the securities of which are registered under Section 12 of the Securities Exchange Act of 1934, or that is required to file reports under Section 15(d) of that Act, or that files or has filed a registration statement with the SEC that has not yet become effective under the Securities Act of 1933 and that it has not withdrawn.


Issuer (Bonds)

A state, political subdivision, agency, or authority that borrows money through the sale of bonds, notes, or certificates of participation.


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Issuer (Finance)

An entity that puts a financial asset in the marketplace.


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Issuer (Frauds and Scams)

Entities, such as corporations, municipalities, governments and investment trusts, that may issue and distribute securities. Stock issuers are required to report corporate developments to its shareholders and, if declared, pay dividends. Bond issuers must make timely payments of interest and principal to its bondholders.


Issuer (Securities)

The corporation offering or proposing to offer securities.




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