An issuer is an entity that offers securities, such as stocks or bonds, to investors. This can include companies, governments, or other organizations looking to raise capital for various purposes. By issuing securities, they can obtain funds to invest in projects, expand operations, or manage debt. When investors purchase these securities, they are essentially lending money to the issuer or buying a share of ownership. In return, issuers may provide dividends or interest payments, depending on the type of security. This relationship is crucial in the financial markets, as it facilitates the flow of capital between issuers and investors.