| 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 |
The Future of Corporate Governance in Capital Markets Following the COVID-19 Crisis
Corporate Governance
