發行人
issuing entity
為籌集營運資金而籌劃推出、註冊及銷售證券的法律實體。發行人（可為本地或境外政府、法團或投資信託）須為發行責任，以及對匯報財務狀況、重大發展及其營運所在的司法管轄區的法規所規定的任何其他業務活動，承擔法律責任。
To raise working capital and planning to launch legal entity registration and sale of securities. The issuer (for local or foreign government, corporation or investment trusts) shall be issued responsibility, and the financial status report, and any other business activities and operating regulations, the development of major jurisdiction where the provisions of liability .