You will be given a context and a verb separated with a newline character. You have to identify if the given verb implies an opinion, an intention, a wish or not. Please note that a verb refers to an intention only if it refers to an event planned to happen in the future and is not conditional (or part of a condition). The output should be: 'Yes' if the verb refers to an opinion, an intention, or a wish; and 'No' otherwise.
Q: The restructuring program is designed to increase the company's tangible capital ratio. It includes removing $242 million in good will from the books, (issuing) $150 million in preferred stock and commencing an exchange offer for $52 million in convertible bonds.  
 Verb: issuing
A: 
Yes