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ABCDS
A credit default swap based on an Asset-Backed Security itself based on relatively risky home equity loans (U.S.) In effect a type of insurance against default on the underlying ABS.
ABCP
Taiwan: Asset-Backed Commercial Paper
Alpha
Hedge Funds: the incremental return above the market that a manager generates.
Beta
Hedge Funds: market exposure
CEO
Chief Executive Officer
CFO
Chief Financial Officer
CII
Council of Institutional Investors
CIO
Chief Investment Officer
ETF
Exchange-Traded Fund
FASAC
Financial Accounting Standards Advisory Council
Financial Supervisory Commission
Taiwan: financial regulator
Grant Date
Stock Options:- "The date at which an employer and an employee reach a mutual understanding of the key terms and conditions of a share-based payment award." Defined in SFAS No 123 (Revised 2004) (123R)
IFRS
International Financial Reporting Standards
IFRS 3
Accounting standard for "business combinations" or Merger and Acquisitions transactions. First standard written jointly by International Accounting Standards Board and the U.S. Financial Accounting Standards Board.
ISDA
International Swaps and Derivatives Association
KKR
Kohlberg Kravis Roberts
Private Equity Intelligence
Research group specialising in the private equity arena.
Risk Assessment
One of five components of internal control according to the COSO Internal Control Framework
Risks faced by the company have to be recognized. Objectives have to be set, integrated into the value-chain. To achieve the objectives, risks have to be identified, analyzed and develop methods to manage them.
SEC
Securities and Exchange Commission.
SOX
Shorthand for Sarbanes-Oxley.
Structured Notes
Derivatives-linked bonds designed to deliver high returns over a fixed period.
Synthetic Collateralised Debt Obligations
Repackaged portfolios of credit derivatives.
TOCOM
Tokyo Commodity Exchange
Trichet, Jean-Claude
President of the European Central Bank
TSE
Tokyo Stock Exchange
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