Financial Terms Glossary
The most important financial terms - with simple and concise explanations.
Issuer
The term “issuer” is derived from the Latin word “emittere,” which means “to send out” or “to release.” In the field of finance and capital markets, it refers to the entity that issues securities, financial products, or comparable certificates. Companies, banks, governments, or other authorized entities may act as issuers — for example, a typical share issuance is a company’s initial public offering (IPO). By issuing securities, the issuer raises either equity or debt capital, depending on the type of issuance: if shares are issued, it constitutes an increase in equity capital; if bonds are issued, the debt capital increases.