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.
Terms by purpose
All terms
Due diligence
Financing
- Affiliate Transactions Covenant
- Affirmative Covenant
- Amortized Loan
- Anti-Layering Covenant
- Base Rate Loans
- Bearer Bond
- Bond
- Bridge Facility
- Bridge Loans
- Bullet Bond
- Call Spread Overlay
- Capital Markets
- Collateral Agent
- Collateralized Debt Obligations (CDOs)
- Contingent Convertible Securities (CoCo Securities)
- Convertible Bond
- Coupon
- Covenant
- Covenant-Lite
- Covered Bonds
- Credit Agreement
- Credit Facility
- Debenture
- Description of Notes
- Discount Notes
- Dual Currency Bond
- Euro Medium-Term Note Program (EMTN Program)
- Eurobonds
- Exchange Notes
- Exchangeable Notes
- Facility Agent
- Facility Agreement
- Financial Covenant
- Global Note
- High Yield
- High Yield Bonds
- High Yield Offering
- Incurrence Covenants
- Indebtedness Covenant
- Indenture
- Investment-Grade Bonds
- Junk Bond
- Leverage Ratio
- Leveraged Buy-Out (LBO)
- Liens Covenant
- Loan Participation Notes (LPNs)
- Maintenance Covenant
- Negative Covenant
- Non-Callable Bonds
- Non-Investment-Grade Bonds
- Note
- OAS Spread
- PIK Notes
- PIPE
- Perpetual Bond
- Positive Covenant
- Private Investment in Public Equity (PIPE)
- Registered Bonds
- Reset Date for Bond Securities
- Restrictive Covenant
- Revolving Facility
- Revolving Loan
- Security Interest
- Senior Notes
- Senior Secured Credit Facilities
- Senior Subordinated Notes
- Speculative Bonds
- Spread
- Term Loan
- Trust Indenture Act (TIA)
- Verification Notes
- Working Capital Facility
- Yield
- Zero Coupon Bond
General/cross purpose
- ASIFMA
- Asia Securities Industry & Financial Markets Association (ASIFMA)
- ESMA
- GFMA
- Global Financial Markets Association (GFMA)
- HKMA
- ICMA
- International Capital Market Association (ICMA)
- Limited Liability Partnership (LLP)
- Pro Forma Financial Statements
- Regulation M-A
- SIFMA
- Securities Industry and Financial Markets Association (SIFMA)
IPOs
- Automatic Shelf Registration
- Base Prospectus
- Best Efforts Underwriting
- Class 1 Circular
- Class 1 Transaction
- Delisting
- Dual Listing
- EU Prospectus Regulation
- Final Prospectus
- Firm Commitment Underwriting
- 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
- Free-Writing Prospectus
- IPO
- Listing Application
- Listing Hearing
- Listing Particulars
- Listing Rules
- Lockup
- Lockup Agreement
- Non-Deal Roadshow
- Preliminary Prospectus
- Premium Listing
- Primary Listing
- Prospectus
- Prospectus Regulation
- Prospectus Regulation Rules
- Prospectus Supplement
- Registration Statement
- Roadshow
- Secondary Listing
- Shelf Registration
- Shelf Registration Statement
- Standard Listing
- Statutory Underwriting Liability
- Supplemental Listing Application
- Supplementary Prospectus
- UK Listing Rules (UKLR)
- UK Prospectus Regulation
- Underwriting Agreement
- Underwriting Commission
- Underwriting Fee
- Virtual Roadshow
Mergers & acquisitions
- Acquisition Agreement
- Asset Sale Covenant
- Asset Sale Prepayment
- Asset Sale Sweep
- Carve-Out
- Cross-Border Tender Offer Rules
- Dutch Auction
- Equity Carve-Out
- Going Private Transaction
- Hostile Takeover
- Modified Dutch Auction
- Panel on Takeovers and Mergers (Takeover Panel)
- Purchase Agreement
- Share Purchase Agreement (SPAs)
- Special Purpose Acquisition Company (SPAC)
- Stock Purchase Agreement (SPAs)
- Takeover Bid
- Takeover Code
- Takeover Panel
- Tender Offer
Restructuring
#
A
- A/B Exchange Offer
- ABL
- ABS
- ADRs
- ADSs
- ADTV
- AFME
- AGM
- AICPA
- AIM
- AMEX
- APB
- ASIFMA
- Accelerated Bookbuild
- Accelerated Filer
- Acceleration Request
- Accounting Circle-Up
- Accounting Principles Board
- Accredited Institutional Investor
- Accredited Investor
- Accreted Value
- Acquisition Agreement
- Actively Traded Securities
- Additional Tier 1 (AT1)
- Adjusted EBITDA
- Administrative Agent
- Admission to Trading
- Affiliate
- Affiliate Transactions Covenant
- Affirmative Covenant
- Aftermarket
- Agency Fee
- Agent
- Agreement Among Underwriters (AAU) or Agreement Among Managers (AAM)
- All (or Substantially All)
- All-Hands Meeting
- All-Holders Rule
- All-Parties Meeting
- Allotment
- Amendment
- American Depositary Receipts (ADRs)
- American Depositary Shares (ADSs)
- American Institute of Certified Public Accountants (AICPA)
- Amortization
- Amortization Schedule
- Amortized Loan
- Amortizing
- Analyst Certification
- Analyst Report
- Anchor Investor
- Ancillary Documents
- Angel Investor
- Annual General Meeting (AGM)
- Annual Report
- Anti-Bribery Legislation
- Anti-Dilution
- Anti-Layering Covenant
- Applicable Margin
- Applicable Time
- Arbitrage
- Arrangement Fee
- Arranger
- Articles of Association
- Asia Securities Industry & Financial Markets Association (ASIFMA)
- Asset Sale Covenant
- Asset Sale Prepayment
- Asset Sale Sweep
- Asset-Backed Security
- Asset-Based Lending (ABL)
- Assignment
- Association of Financial Markets in Europe (AFME)
- At-the-Market (ATM) Offerings
- Auditor Arrangement Letter
- Auditor Engagement Letter
- Auditor’s Report
- Authorized US Representative
- Automatic Shelf Registration
- Available Amounts Basket
- Average Daily Trading Volume (ADTV)
B
- Backstop
- Balance Sheet
- Balloon Payment
- Bankruptcy
- Bankruptcy Code
- Bankruptcy Rules
- Base Prospectus
- Base Rate
- Base Rate Loans
- Basis Point (BPS)
- Basket
- Bear Hug Offer
- Bearer Bond
- Beneficial Owner
- Best Efforts Underwriting
- Bible
- Bidder
- Big Boy Letter
- Bitcoin
- Black Pools
- Blackbox
- Blackout Period
- Blanket Letter of Representations (BLOR)
- Block Trade
- Blockchain
- Blood Letter
- Blue Chip Company
- Blue Sky Laws
- Board of Directors (BoD)
- Bond
- Book Value
- Book-Entry
- Bookbuilding
- Bookrunner
- Bought Deal
- Box
- Break-Up Fee
- Bribery Act
- Bridge Facility
- Bridge Loans
- Bring-Down Certificate of Good Standing
- Bring-Down Comfort Letter
- Bring-Down Due Diligence
- Broker Non-Votes
- Broker-Dealer
- Bullet Bond
- Bullet Maturity
- Bulletin Board
- Business MAC
- Buy-Back
- Bylaws
C
- C&DIs
- CAGR
- CAPEX
- CCC/CIK Codes
- CD&A
- CDO
- CEO
- CEO/CFO Certifications
- CESR
- CFO
- CFTC
- CP
- CREST
- CREST Shareholder
- CSD
- CTR
- CUSIP
- Call Option
- Call Premium
- Call Protection
- Call Spread Overlay
- Callable Security
- Cap
- Capital Duty
- Capital Expenditure (CAPEX)
- Capital Markets
- Capital Stock
- Capital Structure
- Capitalization Table
- Capped Call
- Carve-Out
- Cash Equivalent
- Cash Flow Statement
- Catalist
- Category 1 Issuer
- Category 2 Issuer
- Category 3 Issuer
- Central Securities Depository (CSD)
- Certificate of Good Standing
- Certificated Security
- Change of Control
- Change of Control Put
- Chaperone Agreement
- Chapter 11
- Chapter 15
- Chapter 7
- Charter
- Chris-Craft
- Circle-Up
- Class
- Class 1 Circular
- Class 1 Transaction
- Class 2 Transaction
- Class Tests
- Class Voting
- Classified Board
- Clawback
- Cleansing Release
- Cleansing Statement
- Clear Market Provision
- Clearing System
- Clearstream
- Close Period
- Closing
- Closing Condition
- Closing Date
- Closing Fee
- Closing List
- Closing Memorandum
- Closing Set
- Club Deal
- Co-Manager
- CoCo Securities
- Collar
- Collateral Agent
- Collateralized Debt Obligations (CDOs)
- Combined Code
- Comfort Letter
- Commercial Letter of Credit
- Commercial Paper (CP)
- Commercial Paper Program (CPP)
- Commission, The
- Commitment Fee
- Commitment Letter
- Commitment Papers
- Committee of European Securities Regulators
- Commodities Futures Trading Commission (CFTC)
- Commodity
- Common Code
- Common Depositary
- Common Shares
- Common Stock
- Companies House
- Company MAC
- Compensation Discussion and Analysis (CD&A)
- Competent Person’s Report
- Completion
- Compliance and Disclosure Interpretations (C&DIs)
- Compound Annual Growth Rate (CAGR)
- Condition Precedent (CP)
- Confidential Filing
- Confidential Information Memorandum
- Confidential Treatment Application (or Confidential Treatment Request (CTR))
- Confidentiality Agreement
- Confidentiality Provisions
- Consent Fee
- Consent Solicitation
- Consolidated Financial Statements
- Consolidating
- Contingent Conversion
- Contingent Conversion Trigger
- Contingent Convertible Securities (CoCo Securities)
- Contingent Interest
- Contractual Subordination
- Conversion Fee
- Conversion Premium
- Conversion Price
- Conversion Rate
- Conversion Ratio
- Conversion Value
- Convertible Bond
- Cornerstone Investor
- Corporates
- Counterparty
- Countersign Deadline Date
- Coupon
- Covenant
- Covenant-Lite
- Covered Bonds
- Covered Call
- Credit Agreement
- Credit Default Swap
- Credit Facility
- Credit Rating
- Cross-Acceleration
- Cross-Border Tender Offer Rules
- Cross-Default
- Cross-Receipt
- Crowdfunding
- Currency Swap
- Current Report
- Custodian
- Custody Agreements
- Cut-off Date
- Cutback
- Cybersecurity Rules
D
- D&O
- D&O Insurance
- D&O Questionnaire
- DCF
- DD
- DJIA
- DRS
- DRs
- DTC
- DTC Letter of Representations (LOR)
- Dark Liquidity
- Dark Pools
- Dead Cat Bounce
- Deal Toy
- Debenture
- Debt Instrument
- Debt Offering
- Debt Prepayment
- Debt Ratio
- Debt Security
- Debt Sweep
- Deemed Dividend
- Deemed Representations
- Default
- Default Interest
- Defeasance
- Definitive Security
- Delisting
- Demand Registration Rights
- Demand Right
- Dematerialize
- Depositary Receipts (DRs)
- Depository
- Depository Trust Company, The (DTC)
- Depreciation
- Deregistration
- Derivatives
- Description of Notes
- Designated Offshore Securities Market
- Direct Registration System, The (DRS)
- Directed Selling Efforts
- Directed Share Program
- Disclosure Letter
- Disclosure and Transparency Rules
- Discount Notes
- Discounted Cash Flow
- Distribution Compliance Period
- Dividend
- Documentation Agent
- Dodd-Frank Act
- Dodd-Frank Clawback Rules
- Domestic Registrant
- Dow Jones Industrial Average
- Drafting Session
- Drag-Along Rights
- Drawdown
- Drop Dead Date
- Dual Currency Bond
- Dual Listing
- Due Diligence (DD)
- Due Diligence Condition
- Due Diligence Defense
- Due Diligence Request List (DDRL)
- Due Diligence Session
- Due-Bill
- Dutch Auction
E
- E-Proxy
- EBIT
- EBITDA
- EBITDA to Fixed Charges Ratio
- EDGAR
- EDGARize
- EEA
- EEA Exchange Regulated Market
- EEA Regulated Market
- EGC
- EITF
- EMTN Program
- ERISA
- ESMA
- ETF
- EU Corporate Sustainability Reporting Directive (CSRD)
- EU MAR
- EU Market Abuse Regulation (EU MAR)
- EU Member State
- EU Prospectus Regulation
- EURIBOR
- Earnings Release
- Effective Subordination
- Einhorn
- Eligibility Letter
- Emerging Growth Company (EGC)
- Employee Retirement Income Security Act (ERISA)
- Engagement Letter
- Entire Fairness Test
- Equity Carve-Out
- Equity Commitment Letter
- Equity Cure
- Equity Kicker
- Equity Prepayment
- Equity Security
- Equity Sweep
- Equity-Linked
- Escrow
- Euro Interbank Offer Rate
- Euro Medium-Term Note Program (EMTN Program)
- Eurobonds
- Euroclear
- Euroclear UK
- Eurodollar
- Euronext
- European Economic Area (EEA)
- European Sustainability Reporting Standards (ESRS)
- European Union (EU)
- European Union Blocking Statute
- Event of Default
- Evergreen
- Exchange Act
- Exchange Notes
- Exchange Offer
- Exchange Regulated Market
- Exchange-Traded Fund (ETF)
- Exchangeable Notes
- Execution Version
- Executive Officer
- Exemption
- Exhibit 5.1 Opinion
- Expert
- Expertized
- External Auditors
- Exxon Capital Exchange Offer
- eToys
F
- F-Cubed
- FASB
- FAST Act
- FATCA
- FCA
- FCA Handbook
- FCPA
- FINRA
- FMV
- FOIA Request
- FPI
- FSA
- FTSE 100
- FWP
- Facility Agent
- Facility Agreement
- Fair Market Value
- Fair Value Accounting
- Fallen Angel
- Fed Reference Number
- Federal Register
- Federal Statute
- Fee Credit
- Fee Credit Letter
- Fee Letter
- Final
- Final Prospectus
- Final Terms
- Financial Accounting Standards Board (FASB)
- Financial Conduct Authority (FCA)
- Financial Covenant
- Financial Industry Regulatory Authority (FINRA)
- Financial Reports
- Financial Services Authority (FSA)
- Financial Statement(s)
- Financing Statement
- Firm Commitment Offering
- Firm Commitment Underwriting
- Fiscal Agent
- Fiscal Year
- Fitch
- Fixed Charge Coverage Ratio
- Fixed Charges
- Fixed Price Deal
- Fixed Rate
- Fixed-Income Security
- Fixing America’s Surface Transportation Act (FAST Act)
- Flex
- Flipping
- Float
- Floating Rate
- Flowback
- Follow-On Offering
- Football Field
- Forbearance
- Force Majeure
- Foreign Account Tax Compliance Act (FATCA)
- Foreign Corrupt Practices Act (FCPA)
- Foreign Extortion Prevention Act (FEPA)
- Foreign Private Issuer
- Foreign Private Issuer Guide
- Form 10-K
- Form 10-Q
- Form 20-F
- Form 40-F
- Form 6-K
- Form 8-K
- Form Check
- Form D
- Form F-1 Registration Statement
- Form F-3 Registration Statement
- Form F-4
- Form S-1 Registration Statement
- Form S-3 Registration Statement
- Form S-4 Registration Statement
- Form S-8 Registration Statement
- Form T-1
- Forms 3, 4, 5
- Forum for US Securities Lawyers in London (the “Forum”)
- Forward Contract
- Forward-Looking Statements
- Free Float
- Free Stock
- Free-Riding
- Free-Writing Prospectus
- Freedom of Information Act (FOIA)
- Fully Paid and Non-Assessable
- Funds Flow Memorandum
- Fungibility
- Fungible
- Futures Contract
G
- GAAP
- GAAS
- GDRs
- GEM
- GFMA
- Gearing
- General Data Protection Regulator (GDPR)
- General Solicitation and General Advertising
- Generally Accepted Accounting Principles (GAAP)
- Generally Accepted Auditing Standards (or GAAS)
- Global Coordinator
- Global Depositary Receipts (GDRs)
- Global Financial Markets Association (GFMA)
- Global Note
- Going Concern
- Going Dark
- Going Private Transaction
- Golden Parachute
- Green Shoe Option
- Greenlight
- Grid-Based Pricing
- Growth Enterprise Market
- Guarantee
- Guaranteed Deal
- Guarantor
- Gun-Jumping
H
- HIBOR
- HKEx
- HKFRS
- HKMA
- HKSE
- Haircut
- Hang Seng Index
- Happy Meal
- Hart-Scott-Rodino
- Heads of Terms
- Hedge Agreement
- Hedge Wrapper
- Hedging
- High Growth Segment
- High Yield
- High Yield Bonds
- High Yield Offering
- Highly Confident Letter
- Holding Company
- Hong Kong Corporate Governance Code
- Hong Kong Exchanges and Clearing Limited
- Hong Kong Financial Reporting Standards
- Hong Kong Monetary Authority
- Hostile Takeover
- Hot Issue
- Howey Test
- Hybrid Security
I
- IAIs
- IASB
- IASC
- ICA
- ICMA
- ICSD
- IFRS
- IOSCO
- IPO
- IRS
- ISDA
- ISDA Master Agreement
- ISIN
- ITF
- Ijara
- Immobilized Securities
- In-the-Money
- Inadvertent Investment Company
- Income Statement
- Incorporated by Reference
- Incurrence Covenants
- Indebtedness Covenant
- Indenture
- Independent Director
- Index-Linked Pricing
- Information Agent
- Information Memorandum
- Initial Purchaser
- Inside Information
- Insider Information
- Insider Trading
- Institutional Accredited Investor
- Institutional Investor
- Integrated Disclosure System
- Integration
- Intention to Float (ITF)
- Intercreditor Agreement
- Interest Coverage Ratio
- Interest Payment Date
- Interest Period
- Interest Rate
- Interest Rate Swap
- Internal Audit
- Internal Controls
- Internal Downstreaming
- Internal Revenue Service
- International Accounting Standards Board (IASB)
- International Accounting Standards Committee
- International Capital Market Association (ICMA)
- International Counsel
- International Financial Reporting Standards (IFRS)
- International Organization of Securities Commissions (IOSCO)
- International Securities Depository (iCSD)
- International Swaps and Derivatives Association (ISDA)
- Investment Advisers Act
- Investment Company Act
- Investment Company Act Opinion
- Investment Company/Investment Companies
- Investment Decision
- Investment Grade
- Investment-Grade Bonds
- Investor Representation Letter
- Islamic Finance
- Issuance
- Issue
- Issue Price
- Issuer
- Issuer Letter of Representations (ILOR)
- Issuer’s Counsel
- Item 10
L
- L Plus
- LIBOR
- LOR
- LPNs
- LSE
- LTM
- Large Accelerated Filer
- Last 12 Months (LTM)
- Layered Cutback
- Lead Arranger
- Lead Left
- Lead Manager
- Lead Underwriter
- Lender
- Lender Counterparty
- Letter Stock
- Letter of Credit (LOC)
- Letter of Representations (LOR)
- Level of Comfort
- Leverage Ratio
- Leveraged Buy-Out (LBO)
- Liability Management
- Lien
- Liens Covenant
- Limited Liability Company (LLC)
- Limited Liability Partnership (LLP)
- Liquidity
- Listed Company
- Listing Application
- Listing Hearing
- Listing Particulars
- Listing Rules
- Loan Participation Notes (LPNs)
- Lockup
- Lockup Agreement
- London Interbank Market
- London Stock Exchange
- Long Position
- Long Stop Date
- Long-Form Report
M
- MAC
- MAS
- MD&A
- Mailing Agent
- Main Market (United Kingdom)
- Maintenance Covenant
- Make Whole
- Management Buy-Out
- Management Due Diligence Session
- Management Representation Letter
- Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A)
- Manager
- Managing Underwriter
- Mandate Letter
- Mandatory Prepayment
- Mark-to-Market Accounting
- Market Abuse Regulation
- Market Capitalization
- Market Flex
- Market MAC (Market Material Adverse Change)
- Market Maker
- Markets in Financial Instruments Directive (MiFID)
- Master Agreement Among Underwriters
- Material
- Material Adverse Change (MAC)
- Material Non-Public Information (MPNI)
- Maturity
- Maturity Date
- Member State
- Minimum Requirement for Own Funds and Eligible Liabilities (MREL)
- Modeling
- Modified Dutch Auction
- Monetary Authority of Singapore (MAS)
- Money Market
- Moody’s
- Morgan Stanley Letter
- Morrison v. National Australia Bank
- Most Favored Customer Provisions
- Most Favored Nation Pricing
N
- NASD
- NASDAQ
- NASDAQ Capital Market
- NASDAQ Global Market
- NASDAQ Global Select Market
- NASDAQ NM
- NOMAD
- NOMAD Agreement
- NPV
- NRSROs
- NSMIA
- NYSE
- Naked Short Selling
- Named Executive Officers (NEOs)
- National Association of Securities Dealers, Inc. (NASD)
- Nationally Recognized Statistical Rating Organizations (NRSROs)
- Negative Assurance
- Negative Assurance Letter
- Negative Covenant
- Negative Pledge
- Negotiable Instrument
- Net Present Value (or NPV)
- Net Share Settlement
- Net Working Capital
- New Security Doctrine
- No Registration Opinion
- No-Action Letter
- Nominated Adviser (NOMAD)
- Non-Accelerated Filer
- Non-Affiliate
- Non-Call Period
- Non-Call Provision
- Non-Callable Bonds
- Non-Compete Agreement
- Non-Deal Roadshow
- Non-Disclosure Agreement (NDA)
- Non-Executive Director
- Non-Investment-Grade Bonds
- Non-Solicitation Agreement
- Note
- Novation
O
- OAS Spread
- OC
- OFAC
- OID
- OM
- OPEX
- OTC
- Obligors
- Off-Balance-Sheet Arrangements
- Offering
- Offering Circular (OC)
- Offering Document
- Offering Memorandum (OM)
- Office of Foreign Assets Control (OFAC)
- Official List
- Offshore
- One-Share-One-Vote
- Open Offer
- Operating Agreement
- Operating Expense (OPEX)
- Operating Subsidiary
- Operating and Financial Review (OFR)
- Option
- Optional Prepayment
- Optional Redemption
- Ordinary Shares
- Organizational Meeting
- Original Issue Discount (OID)
- Out-of-the-Money
- Outside Director
- Over-Allotment Option
- Over-the-Counter (OTC)
P
- P&L Statement
- PCAOB
- PFIC
- PIK
- PIK Notes
- PIK Toggle
- PIPE
- PPM
- Panel on Takeovers and Mergers (Takeover Panel)
- Par
- Pari Passu
- Passive Foreign Investment Company (PFIC)
- Passporting
- Pathfinder
- Patriot Act
- Paying Agent
- Payment-in-Kind (PIK)
- Periodic Reports
- Perpetual Bond
- Physical Delivery
- Physical Settlement
- Piggyback Registration Rights
- Pilot Fishing
- Pink Sheets
- Pink or Pink Herring
- Placement Agent
- Placement Fee
- Placing
- Placing Agent
- Placing Agreement
- Placing Fee
- Placing Letter
- Plain English
- Plain Vanilla
- Pledge Agreement
- Poison Pill
- Positive Covenant
- Post-Effective Amendment
- Post-Effective Period
- Pre-Closing
- Pre-Emption Rights
- Pre-Filing Period
- Preferred Stock (or Preferred Shares)
- Preliminary Prospectus
- Premium Listing
- Prepayment Premium
- Price Range
- Price Sensitive Information
- Pricing
- Pricing Supplement
- Pricing Term Sheet
- Primary Listing
- Primary Market
- Primary Offering
- Prime Rate
- Principal Market
- Principles
- Printer
- Priority
- Private Investment in Public Equity (PIPE)
- Private Offering
- Private Placement
- Private Placement Memorandum
- Pro Forma Financial Statements
- Pro Supp
- Process Agent
- Profit and Loss Statement
- Prospectus
- Prospectus Regulation
- Prospectus Regulation Rules
- Prospectus Supplement
- Proxy
- Proxy Agent
- Proxy Card
- Proxy Contest
- Proxy Fight
- Proxy Rules
- Proxy Solicitor
- Proxy Statement
- Public Company
- Public Company Accounting Oversight Board (PCAOB)
- Public Float
- Public Offering
- Public Offering System
- Public Offers and Admissions to Trading Regulations 2024 (POAT Regulations)
- Publicity Guidelines
- Publicity Restrictions
- Purchase Agreement
- Put
- Put Option
- Put Right
Q
R
- RICO
- Ratings Agencies
- Ratio Debt
- Ratio Test
- Record Date
- Record Holder
- Red Herring
- Redemption Price
- Reference Rate
- Refinancing
- Reg AB
- Reg AC
- Reg D
- Reg FD
- Reg S
- Reg S-K
- Registered Bonds
- Registered Shares
- Registrant
- Registrar
- Registration
- Registration Rights
- Registration Rights Agreement
- Registration Statement
- Regulated Market
- Regulation AB
- Regulation AC
- Regulation D
- Regulation FD
- Regulation G
- Regulation M
- Regulation M-A
- Regulation S
- Regulation S Offering
- Regulation S-K
- Regulation S-X
- Regulatory News Service (RNS)
- Related-Party Transactions
- Reporting Company
- Rescission
- Research Guidelines
- Research Report
- Reset Date for Bond Securities
- Restricted Securities
- Restricted Subsidiary
- Restrictive Covenant
- Retail Investors
- Return on Equity
- Review Process
- Review Report
- Revolving Facility
- Revolving Loan
- Riba
- Rights Issue
- Rights Offering
- Risk Factors
- Roadshow
- Rollover Fee
- Rule 10b-5
- Rule 10b5-1
- Rule 10b5-1 Trading Plan
- Rule 12b-2
- Rule 12g3-2(b)
- Rule 13e-3
- Rule 13e-4
- Rule 144
- Rule 144A
- Rule 144A Offering
- Rule 14e-3
- Rule 159
- Rule 506
- Rule 701
- Rule Proposal
- Rump
- Run Rate
S
- S-3 Eligible
- SAF
- SAS 100
- SAS 72
- SAS 72 Auditor Representation Letter
- SAS 76
- SDN List
- SEC
- SEC Climate Disclosure
- SEC Comment Letter
- SEDOL
- SEHK (or HKSE)
- SFAS
- SFRS
- SGX
- SGX-ST
- SIBOR
- SIC Codes
- SIFMA
- SLAP
- SLB
- SMEs
- SOFR
- SONIA
- SOX
- SPA
- SPAC
- SPV
- SRO
- Safe Harbor
- Safe Harbor Statement
- Sarbanes-Oxley Act (SOX)
- Say on Frequency
- Say on Golden Parachutes
- Say on Pay
- Schedule 13D
- Schedule 13G
- Seasoned Issuer
- Secondary Listing
- Secondary Market
- Secondary Offering
- Section 10(a)
- Section 10(b)
- Section 11
- Section 12 of the Exchange Act
- Section 12 of the Securities Act
- Section 12(g)
- Section 13(a)
- Section 15(d)
- Section 16
- Section 16 Insiders
- Section 16 Officers
- Section 16 Reports
- Section 3(c)(7)
- Section 4(a)(1) (formerly Section 4(1))
- Section 4(a)(1-1/2)
- Section 4(a)(2) (formerly Section 4(2))
- Section 4(a)(7)
- Section 404
- Section 5
- Securities
- Securities Act
- Securities Admission Form
- Securities Exchange Act
- Securities Industry and Financial Markets Association (SIFMA)
- Securities Offering Reform
- Securities and Exchange Commission (SEC)
- Securitization
- Security Agent
- Security Interest
- Selective Disclosure
- Self-Tender
- Selling Shareholders
- Senior Debt
- Senior Notes
- Senior Secured Credit Facilities
- Senior Subordinated Notes
- Share Purchase Agreement (SPAs)
- Shares (or Stock)
- Sharia (or Shari’a)
- Shelf Registration
- Shelf Registration Statement
- Shelf Takedown
- Shell Company
- Short Form Report
- Short Position
- Short Sale
- Significant Transaction
- 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)
- Smaller Reporting Company
- Special Purpose Acquisition Company (SPAC)
- Special Purpose Vehicle (SPV)
- Specially Designated National and Blocked Persons List (SDN List)
- Speculative Bonds
- Sponsor
- Spot Market
- Spread
- Stabilization
- Staff Accounting Bulletin
- Staggered Board
- Stale or Staleness
- Stamp Duty
- Stamp Off
- Stamp Tax
- Standard & Poor’s (S&P)
- Standard Listing
- Standby Letter of Credit
- Standstill Agreement
- Statutory Underwriting Liability
- Sticker
- Stock
- Stock Exchange Daily Official List (SEDOL)
- Stock Exchange of Hong Kong Limited (SEHK)
- Stock Options
- Stock Purchase Agreement (SPAs)
- Stock Split
- Stock-For-Stock Transaction
- Straits Times Index
- Strike Price
- Structural Subordination
- Structure Flex
- Stub Period
- Style Guide
- Style Manual
- Subordinated Debt
- Subordination
- Subordination Agreement
- Subrogation
- Subscription Agreement
- Substantial US Market Interest (SUSMI)
- Sukuk (singular Sakk)
- Summary
- Super Senior Debt
- Supermajority Voting
- Supplement
- Supplemental Listing Application
- Supplementary Prospectus
- Suretyship
- Swap
- Sweetener
- Syndicate
- Syndicate Agreement
- Syndicated Investment
- Syndication
- Syndication Agent
T
U
- UCC
- UCC-1 Financing Statement
- UK Corporate Governance Code
- UK Exchange Regulated Market
- UK Listing Rules (UKLR)
- UK MAR
- UK Market Abuse Regulation (UK MAR)
- UK Prospectus Regulation
- UK Regulated Market
- US Person
- US Securities Digest
- Underwater
- Underwriter(s)
- Underwriters’ Counsel
- Underwriter’s Cutback
- Underwriting Agreement
- Underwriting Commission
- Underwriting Fee
- Uniform Commercial Code (UCC)
- Unrestricted Subsidiaries
- Unseasoned Issuer
- Use of Proceeds
W
- WKSI
- Waiting Period
- Waiver
- Wakala
- Wall Crossing
- Warrant
- Website Filter
- Weighted Average Life
- Well-Known Seasoned Issuer (WKSI)
- Wellman Test
- Wellman v. Dickinson
- Wells Notice
- White Knight
- Williams Act
- Working Capital
- Working Capital Facility
- Working Capital Statement
- Working Group List (WGL)
- Working Parties List (WPL)
- Wrap
- Wrapper