👉 Reissuer is a legal term in accounting and finance that refers to an entity that has been issued new or additional securities, such as stocks or bonds. It typically represents a company that is seeking to raise capital through issuing additional shares of its own stock or convertible debt securities. Reissuers are often involved in the initial public offering (IPO) process, where they act as intermediaries between an issuer and investors. Reissuers can be either direct issuers (those who directly issue their own