International Capital Markets Glossary
A must-have reference for every lawyer, client, and market participant. Created in partnership with the Forum for US Securities Lawyers in London.
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A
Accredited Institutional Investor
Affiliate Transactions Covenant
Agreement Among Underwriters (AAU) or Agreement Among Managers (AAM)
American Depositary Receipts (ADRs)
American Depositary Shares (ADSs)
American Institute of Certified Public Accountants (AICPA)
Asia Securities Industry & Financial Markets Association (ASIFMA)
C
Central Securities Depository (CSD)
Collateralized Debt Obligations (CDOs)
Commercial Paper Program (CPP)
Committee of European Securities Regulators
Commodities Futures Trading Commission (CFTC)
Compensation Discussion and Analysis (CD&A)
Compliance and Disclosure Interpretations (C&DIs)
Compound Annual Growth Rate (CAGR)
Confidential Information Memorandum
Confidential Treatment Application (or Confidential Treatment Request (CTR))
Consolidated Financial Statements
Contingent Convertible Securities (CoCo Securities)
D
E
F
Financial Accounting Standards Board (FASB)
Financial Conduct Authority (FCA)
Financial Industry Regulatory Authority (FINRA)
Financial Services Authority (FSA)
Fixing America’s Surface Transportation Act (FAST Act)
Foreign Account Tax Compliance Act (FATCA)
Foreign Corrupt Practices Act (FCPA)
Foreign Extortion Prevention Act (FEPA)
Form F-1 Registration Statement
Form F-3 Registration Statement
Form S-1 Registration Statement
Form S-3 Registration Statement
Form S-4 Registration Statement
Form S-8 Registration Statement
Forum for US Securities Lawyers in London (the “Forum”)
G
H
I
Inadvertent Investment Company
Institutional Accredited Investor
International Accounting Standards Board (IASB)
International Accounting Standards Committee
International Capital Market Association (ICMA)
International Financial Reporting Standards (IFRS)
International Organization of Securities Commissions (IOSCO)
International Securities Depository (iCSD)
International Swaps and Derivatives Association (ISDA)
Investment Company Act Opinion
Investment Company/Investment Companies
Investor Representation Letter
L
M
Management Due Diligence Session
Management Representation Letter
Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A)
Market MAC (Market Material Adverse Change)
Markets in Financial Instruments Directive (MiFID)
Master Agreement Among Underwriters
Material Non-Public Information (MPNI)
Minimum Requirement for Own Funds and Eligible Liabilities (MREL)
Monetary Authority of Singapore (MAS)
Morrison v. National Australia Bank
N
O
P
Panel on Takeovers and Mergers (Takeover Panel)
Passive Foreign Investment Company (PFIC)
Preferred Stock (or Preferred Shares)
Private Investment in Public Equity (PIPE)
Pro Forma Financial Statements
Public Company Accounting Oversight Board (PCAOB)
Public Offers and Admissions to Trading Regulations 2024 (POAT Regulations)
Q
S
SAS 72 Auditor Representation Letter
Section 12 of the Exchange Act
Section 12 of the Securities Act
Section 4(a)(1) (formerly Section 4(1))
Section 4(a)(2) (formerly Section 4(2))
Securities and Exchange Commission (SEC)
Securities Industry and Financial Markets Association (SIFMA)
Senior Secured Credit Facilities
Share Purchase Agreement (SPAs)
Singapore Code of Corporate Governance
Singapore Exchange Limited (SGX)
Singapore Exchange Securities Trading Limited (SGX-ST)
Singapore Financial Reporting Standards (SFRS)
Singapore Interbank Offer Rate (SIBOR)
Small and Medium Enterprises (SMEs)
Special Purpose Acquisition Company (SPAC)
Specially Designated National and Blocked Persons List (SDN List)
Statutory Underwriting Liability
Stock Exchange Daily Official List (SEDOL)
Stock Exchange of Hong Kong Limited (SEHK)
Stock Purchase Agreement (SPAs)
Substantial US Market Interest (SUSMI)
T
X
Y
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