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IssuerCompany or institution that issues securities and, in some cases, floats them on the exchange

Stocks are typically issued by stock corporations, while bonds can be issued by both private-sector companies and entities under public law. For example, the Federal Republic of Germany is an issuer of federal government bonds.

Some companies or entities, such as the public authorities or real-estate credit institutions, issue securities on an ongoing basis; they are referred to as tap issuers.

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