Issuer is a legal entity that develops, registers and sells securities for the purpose of financing its operations.
Issuers may be domestic or foreign governments, corporations 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 of their jurisdictions.
The most common types of securities issued are common and preferred stocks, bonds, notes, debentures and bills.
References
Issuer Wikipedia(Text) CC BY-SA