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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

When issued (W.I.)  

Definition 1.

Refers to a transaction made conditionally, because a security, although authorized, has not yet been issued. Treasury securities, new issues of stocks and bonds, stocks that have split, and in-merger situations after the time the proxy has become effective but before completion are all traded on a when-issued basis. With ice.
 
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