The issue amount refers to the total value of bonds that are issued by the issuer at the time of the bond offering. It represents the aggregate principal amount of the bonds that are made available to investors for purchase. The issue amount is determined by the issuer based on its funding needs, market conditions, and investor demand.

The issue amount is important as it indicates the size of the bond offering and the total investment opportunity available. The issue amount can impact the liquidity of the bond in the secondary market and may influence the pricing and trading activity of the bonds. Investors may consider the issue amount along with other factors such as the credit quality of the issuer, the terms of the bond, and prevailing market conditions when evaluating whether to invest in a particular bond offering.