Issuer– A legal entity that develops, registers and sells securities for the purpose of financing its operations. Issuers may be corporations, domestic or foreign governments, or investment trusts. Issuers are legally responsible for the obligations of the issue, and for reporting financial conditions, material developments and any other operational activities, as required by the regulations. The most common types of securities issued are common and preference stocks, bonds, notes, debentures, bills and derivatives.
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