An issuer is a legal entity, such as a corporation or government agency, that offers or sells securities to investors in financial markets to raise capital. Issuers issue various types of securities, including stocks, bonds, notes, debentures, and other financial instruments, to finance business operations, projects, acquisitions, or debt refinancing. The issuer is responsible for preparing and disclosing relevant information to investors, complying with regulatory requirements, and honoring contractual obligations associated with the securities issued. Investors purchase securities issued by issuers based on factors such as creditworthiness, financial performance, risk profile, and investment objectives. Issuers may raise capital through public offerings, private placements, bond auctions, or other financing methods, depending on market conditions, regulatory considerations, and investor demand. Understanding the role of issuers is essential for investors to evaluate investment opportunities, assess credit risk, and make informed decisions in financial markets.