Appendix E — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
APIC
|
additional paid-in capital
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
accelerated share repurchase
|
|
ASU
|
FASB Accounting Standards Update
|
|
BRRD
|
Bank Recovery and Resolution Directive
|
|
CAD
|
Canadian dollars
|
|
CEO
|
chief executive officer
|
|
CNY
|
Chinese yuan
|
|
CPI
|
consumer price index
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EITF
|
Emerging Issues Task Force
|
|
EPS
|
earnings per share
|
|
EU
|
European Union
|
|
EUR
|
euro
|
|
FASB
|
Financial Accounting Standards Board
|
|
FDA
|
U.S. Food & Drug Administration
|
|
GAAP
|
generally accepted accounting principles
|
|
IAS
|
International Accounting Standard
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
ISDA
|
International Swaps and Derivatives
Association Inc.
|
|
LIBOR
|
London Interbank Offered Rate
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
S&P 500
Index
|
Standard and Poor’s 500 stock market
index
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
SEPA
|
standby equity purchase agreement
|
|
SPAC
|
special-purpose acquisition company
|
|
USD
|
U.S. dollars
|
|
VWAP
|
volume-weighted average daily market
price
|