issuer


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Related to issuer: Bond Issuer
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Words related to issuer

an institution that issues something (securities or publications or currency etc

References in periodicals archive ?
Section 102--Registration with the Board: All public accounting firms preparing or issuing (or participating in the preparation or issuance of) any audit report for an issuer has to register with the PCAOB.
Terms are also quite flexible, and can be written to favor either the issuer or buyer; conversion price, dividend, redemption, covenants and protective restrictions, and warrants are all fair game in negotiations.
A company must act when there is credible evidence which would cause a prudent and competent attorney to reasonably believe that a material violation of federal or state securities law or breach of fiduciary duty or similar violation of any federal or state law has occurred, is occurring or is likely to occur, and is discovered by an attorney covered by the act, and this violation was by an issuer or agent of the issuer; and the violation is likely to result in substantial injury to the financial interests or property of the issuer of to investors.
Firms with no issuer clients in the preceding year: $250;
Scope and Requirements of This Statement This Statement requires an issuer to classify the following instruments as liabilities (or assets in some circumstances):
A significant impediment to any audit program was the fact that the taxpayer subject to audit was the bond-holder, whereas the facts relating to whether tax-exempt bonds qualified for exemption under the Code were in the hands of the governmental issuer or the conduit borrower.
13, 1994, pursuant to which MIL and RMF have agreed to terminate all agreements, arrangements, understandings or commitments between them respecting the voting of any common shares of the Issuer beneficially owned by either of them for any purpose to the other's benefit or respecting rights of first refusal, options or other privileges in favor of MIL or RMF to purchase common shares of the Issuer beneficially owned by the other.
Competition, which was keen during the 1980s, has grown more intense as new firms have entered the market and challenged established card issuers by aggressively pricing their credit card products.
At conversion, the holder does not recognize any income, and the issuer cannot deduct as interest the excess of the stock's FMV over the debt's adjusted issue price (i.
Prohibit audit engagement team partners from providing audit services to the issuer for more than five consecutive years;
Foreign firms that prepare or furnish audit reports with respect to any issuer are required to register under the act.
3) The treatment of NQPS as boot does not, moreover, enable the issuer to reclassify the stock as debt for which an interest expense deduction is permitted on payment of dividends.
For a private issuer, asset-backed finance can be a major strategy in the company's overall business plan.
13, 1994, pursuant to which RMF and MIL have agreed to terminate all agreements, arrangements, understandings or commitments between them respecting the voting of any common shares of the Issuer beneficially owned by either of them for any purpose to the other's benefit or respecting rights of first refusal, options or other privileges in favor of RMF or MIL to purchase common shares of the Issuer beneficially owned by the other.
10) Once available, a line of credit is exercised at the cardholder's option, and the card issuer has little control over how leveraged the cardholder may become through additional borrowing elsewhere.