Underwriters are professionals or companies that assess and evaluate risks associated with insuring people or properties. They determine the terms and conditions of insurance policies, including premiums, by analyzing various factors such as health, age, and the value of the insured item. Their goal is to ensure that the insurance company remains financially stable while providing coverage to clients. In the context of finance, underwriters also play a crucial role in the issuance of securities. They help companies raise capital by buying and selling stocks or bonds, ensuring that the process complies with regulations. This involves assessing the company's financial health and market conditions to set appropriate prices for the securities.