The term "issue price" refers to the price at which a product or investment is initially offered to the public or to certain individuals. Full definition
If you bought the bond when it was issued at its original issue price and hold it until maturity, you generally will not recognize a capital gain (or loss). (fidelity.com)
If you sell for less than the adjusted issue price you will have a capital loss, which can be utilized to reduce your overall tax bill. (investopedia.com)
In addition, a further $ 1.3 million has been raised through a placement at the same issue price, bringing total funds raised before costs to $ 13 million. (businessnews.com.au)