| ACGA | Asian Corporate Governance Association |
| ADB | Asian Development Bank |
| AI | artificial intelligence |
| AML/CFT | anti-money laundering / combating the financing of terrorism |
| ASEAN | Association of Southeast Asian Nations |
| ATM | average term-to-maturity |
| AUM | assets under management |
| BCBS | Basel Committee on Banking Supervision |
| BIS | Bank for International Settlements |
| CBDC | central bank digital currency |
| CEX | Centralised Exchange for crypto assets |
| CSRC | China Securities Regulatory Commission |
| DEX | Decentralised Exchange for crypto assets |
| DLT | distributed ledger technology |
| DTI | digital technology industry |
| EFRAG | European Financial Reporting Advisory Group |
| EM | emerging market |
| EMDEs | emerging market and developing economies |
| EPU | economic policy uncertainty |
| ESG | environmental, social and governance |
| ESRS | European Sustainability Reporting Standards |
| ETF | exchange-traded funds |
| FATF | Financial Action Task Force |
| FIU | Financial Intelligence Unit (India) |
| FSA | Financial Services Agency (Japan) |
| FSB | Financial Stability Board |
| FX | foreign exchange |
| GDP | gross domestic product |
| GL | Glass Lewis |
| GPR | geopolitical risk |
| GRI | Global Reporting Initiative |
| HKMA | Hong Kong Monetary Authority |
| HPWS | high-performance work systems |
| IFRS | International Financial Reporting Standards |
| IMF | International Monetary Fund |
| IOSCO | International Organization of Securities Commissions |
| IPO | initial public offering |
| ISS | Institutional Shareholder Services |
| LNG | liquified natural gas |
| LSEG | London Stock Exchange Group |
| M&A | mergers and acquisitions |
| MAS | Monetary Authority of Singapore |
| MSCI | Morgan Stanley Capital International |
| OECD | Organisation for Economic Co-operation and Development |
| OJK | Financial Services Authority (Indonesia) |
| P/B | price-to-book |
| PE | private equity |
| P/E | price-to-earnings |
| PLCT | the Public Listed Companies Transformation Programme (Malaysia) |
| PQC | post-quantum cryptography |
| QFI | qualified foreign investors |
| RBI | Reserve Bank of India |
| ROA | return on assets |
| ROE | return on equity |
| ROIC | return on invested capital |
| S&P | Standard and Poor’s |
| SASAC | State-owned Assets Supervision and Administration Commission of the State Council (China) |
| SASB | Sustainability Accounting Standards Board |
| SEO | secondary equity offering |
| SEBI | Securities and Exchange Board of India |
| SFC | Securities and Futures Commission (Hong Kong (China)) |
| SOE | state-owned enterprise |
| SSBJ | Sustainability Standards Board of Japan |
| SSE | Shanghai Stock Exchange |
| TRBC | The Reference data Business Classification |
| TSE | Tokyo Stock Exchange |
| TWSE | Taiwan Stock Exchange |
| VASPs | Virtual Asset Service Providers |
| VIX | Chicago Board Options Exchange Volatility Index |
| VC | venture capital |
| WACC | weighted average cost of capital |
Asia Capital Markets Report 2026
