What is Issuer?

An organisation that issues a security in its own name and takes on obligations to the holders of that security; a state is also the issuer of its own bonds. An issuer of shares gives the holders a stake in its capital, while an issuer of bonds undertakes to repay the debt by a set date and, as a rule, to pay interest. NAS No. 21 uses the word for the discount accounts: accounts 0960 and 3220, opened when bonds are sold at a discount, are used only by "sellers of bonds (issuers)" (paragraphs 82 and 164). A joint-stock company's own shares bought back are carried on accounts 8610 and 8620 and reduce the charter capital (paragraphs 359 and 360).

Source: 21-son BHMS, 82-band; 21-son BHMS, 164-band; 21-son BHMS, 359 va 360-bandlar