| AMCU | Anti-Monopoly Committee of Ukraine |
| CEO | Chief Executive Officer |
| CGC | Corporate Governance Code |
| CMU | Cabinet of Ministers of Ukraine |
| DCFTA | Deep and Comprehensive Free Trade Area |
| DGF | Deposit Guarantee Fund |
| EBRD | European Bank for Reconstruction and Development |
| EFF | Extended Fund Facility |
| EITI | Extractive Industries Transparency Initiative |
| ESG | Environmental, Social and Governance |
| ESRS | European Sustainability Reporting Standards |
| EU | European Union |
| EUR | Euro |
| FDI | Foreign Direct Investment |
| GDP | Gross Domestic Product |
| GNI | Gross National Income |
| GTSOU | Gas Transmission System Operator of Ukraine |
| IFRS | International Financial Reporting Standards |
| IMF | International Monetary Fund |
| IPS | Integrated Power System |
| ISO | Independent System Operator |
| JSC | Joint-Stock Company |
| LLC | Limited Liability Company |
| LoE | Letter of Expectation |
| SPFU | State Property Fund of Ukraine |
| MEFP | Memorandum of Economic and Financial Policies |
| MFA+ | Macro-Financial Assistance |
| MGU | Main Gas Pipelines of Ukraine |
| MoF | Ministry of Finance |
| MOE | Municipally Owned Enterprise |
| NABU | National Anti-Corruption Bureau of Ukraine |
| NACE | Statistical Classification of Economic Activities |
| NAPC | National Agency on Corruption Prevention |
| NBU | National Bank of Ukraine |
| NCSSM | National Commission on Securities and Stock Market |
| NPL | Non-Performing Loan |
| OECD | Organisation for Economic Co-operation and Development |
| PFTS | First Stock Trade System |
| PPP | Public-Private Partnership |
| PrJSC | Private Joint-Stock Company |
| PSO | Public Service Obligation |
| RBC | Responsible Business Conduct |
| RDNA | Rapid Damage and Needs Assessment |
| ROE | Return on Equity |
| SAPO | Specialised Anti-Corruption Prosecutor's Office |
| SAS | State Audit Service of Ukraine |
| SB | Supervisory Board |
| SIB | Systemically Important Bank |
| SOB | State-Owned Bank |
| SOE | State-Owned Enterprise |
| SOLR | Supplier of Last Resort |
OECD Review of the Corporate Governance of State‑Owned Enterprises in Ukraine 2026
