Acronyms and abbreviations

AGM

annual general meeting

ASIC

Australian Securities and Investments Commission

BDC

business development company

BIS

Bank for International Settlements

BoE

Bank of England

BoJ

Bank of Japan

Capex

capital expenditure

CBPS

Corporate Bond Purchase Scheme

CFO

chief financial officer

CIT

corporate income tax

CMF

Chilean Financial Market Commission

CPI

consumer price index

CRA

credit rating agency

CSPP

Corporate Sector Purchase Programme

CSRC

China Securities Regulatory Commission

EBITDA

earnings before interest, taxes, depreciation and amortisation

EC

European Commission

ECB

European Central Bank

EPS

earnings per share

ESG

environmental, social and governance

ESMA

European Securities and Markets Authority

ETF

exchange traded fund

EU

European Union

FCA

UK Financial Conduct Authority

FDI

foreign direct investment

FINMA

Swiss Financial Market Supervisory Authority

FISD

fixed investment securities database

GDP

gross domestic product

HFT

high-frequency trading

HTT

healthcare, technology and telecommunications industries

IASB

International Accounting Standards Board

IFRS

International Financial Reporting Standards

IG

investment grade

IMF

International Monetary Fund

IPO

initial public offering

ISS

Institutional Shareholder Services

M&A

mergers and acquisitions

MiFID

Markets in Financial Instruments Directive

MIS

Moody's Investors Service

NDRC

Chinese National Development and Reform Commission

NGEU

Next Generation EU

NPL

non-performing loan

OECD

Organisation for Economic Co-operation and Development

OTC

over-the-counter

PEPP

Pandemic Emergency Purchase Programme

PMCCF

Primary Market Corporate Credit Facility

PRI

Principles for Responsible Investment

R&D

research and development

REIT

real estate investment trust

ROA

return on assets

ROE

return on equity

SEBI

Securities and Exchange Board of India

SMCCF

Secondary Market Corporate Credit Facility

SME

small and medium-sized enterprise

SOE

state-owned enterprise

SPAC

special purpose acquisition company

SPO

secondary public offering

SWF

sovereign wealth fund

TRBC

Thomson Reuters business classification

US SEC

U.S. Securities and Exchange Commission

VAT

value added tax

WSF

German Economic Stabilisation Fund