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Finance Glossary

Just call us Bond. Amortized bond.

Over 700 finance terms, Shmooped to perfection.



IBM wants to raise debt to buy a competitor. It issues debt - and it is the issuer who is on the hook to pay it back. Facebook wants to raise equity capital to further suck time from web users. Facebook sells shares of its stock on an IPO - it is the issuer of that stock.