<owl:Class xmlns="https://folio.openlegalstandard.org/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:v1="http://www.loc.gov/mads/rdf/v1#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" xmlns:folio="https://folio.openlegalstandard.org/" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" rdf:about="https://folio.openlegalstandard.org/R8P36P1R5mabdOkGBYMILet">
  <rdfs:subClassOf rdf:resource="https://folio.openlegalstandard.org/RDM4k8t0O3hy93vQwQzEcpg"/>
  <rdfs:label>Corporate Issuer</rdfs:label>
  <skos:altLabel>Business Issuer</skos:altLabel>
  <skos:altLabel>Corporate Entity Issuer</skos:altLabel>
  <skos:altLabel>Enterprise Issuer</skos:altLabel>
  <skos:prefLabel>Company Issuer</skos:prefLabel>
  <skos:definition>A Corporate Issuer refers to a corporation that issues debt or equity securities to raise capital for various purposes, such as expanding operations, financing acquisitions, or refinancing existing debt. These securities can include corporate bonds, stocks, and commercial paper, and are sold to investors in the capital markets.</skos:definition>
</owl:Class>