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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.
BaFin Germany: financial regulator
Beta Hedge Funds: market exposure
CFO Chief Financial Officer
CIO Chief Investment Officer
CPPI Constant Proportion Portfolio Insurance
Donaldson, William Former chairman of the Securities and Exchange Commission
Dynamo A public Constant Proportion Portfolio Insurance product BNP
EAI Enhanced Analytics Initiative
ECB European Central Bank
Enhanced Analytics Initiative Group set up to promote better sell-side research about extra-financial issues such as overall strategy, corporate governance, human capital management and environmental management. Members are large European institutional investors such as pension funds.
EPS Earnings Per Share
ERFRAG European Financial Reporting Advisory Group
ETF Exchange-Traded Fund
FASAC Financial Accounting Standards Advisory Council
FASB Financial Accounting Standards Board
FFS South Korea: Financial Supervisory Service
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)
KKR Kohlberg Kravis Roberts
Mezzanine When applied to finance refers to moderate risk or mid level.
NTS South Korea: National Tax Service
NYSE New York Stock Exchange
Private Equity Intelligence Research group specialising in the private equity arena.
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
TSE Tokyo Stock Exchange
WKSI Well-Known Seasoned Issuers
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