Emitentem

Emitentem is the instrumental singular form of emitent, a Polish noun meaning issuer. In Polish financial and corporate law, an emitent is the entity that issues securities such as shares, bonds, or other financial instruments. The instrumental form emitentem appears specifically in sentences describing the issuer in an instrumental grammatical construction, for example: Emitentem obligacji jest Spółka ABC (The issuer of the bonds is Company ABC).

Role and context: The emitent is responsible for arranging the issue, communicating terms to investors, and fulfilling obligations related to the securities, including payment of interest or principal, depending on the instrument and regulatory requirements. Documents such as prospectuses, annual reports, and regulatory filings frequently refer to the emitent and use the instrumental form emitentem when the issuer is the object of an action or description.

Origin and usage notes: The term emitent derives from the same root as the English "emitter" and French "émetteur," adapted into Polish financial vocabulary. It is part of standard legal and financial terminology, distinct from other roles such as underwriter or guarantor, though a single entity may fulfill multiple roles in an issue.

See also: Emitent (nominative form), emittent in other languages contexts.