| AIFRS | Australian equivalents to International Financial Reporting Standards. |
| AGM | Annual General Meeting. |
| ASIC | Application Specific Integrated Circuit. |
| ASX | Australian Stock Exchange. |
| Beam | Digital technology for listening in crowds Designed to focus in on sounds coming directly in front of the listener and soften surrounding sounds by use of directional and omni-directional microphones. |
| BTE | Behind-the-ear speech processor. |
| CE | (Conformité Européenne) The CE mark indicates that a product complies with all the applicable European directives, especially the Medical Device Directive. |
| DACS | Direct Acoustic Cochlear Stimulator. |
| ERP | Enterprise resource planning. |
| Channel/Multi-channel | Pairs of electrodes that stimulate the cochlea. A multi-channel implant that has multiple pairs of electrodes that give implant recipients more options for choosing the most responsive hearing nerve fibres, providing richer pitch information and improving hearing in noisy environments. |
| FDA | United States Food and Drug Administration. |
| F05 | Financial Year 2005: 1 July 2004 to 30 June 2005. |
| F06 | Financial Year 2006: 1 July 2005 to 30 June 2006. |
| F07 | Financial Year 2007: 1 July 2006 to 30 June 2007. |
| ISO | (International Organisation for Standardisation) Responsible for the development and publication of international standards in various technical fields. |
| MHLW | Ministry of Health, Labour and Welfare, Japan. |
| Previous GAAP | Previous Australian Generally Accepted Accounting Principles. |
| Processor/speech processor | The externally worn part of the cochlear implant. |
| R&D | Research and development. |
| SmartSound | Set of sound processing algorithms which enhance hearing performance . |
| TGA | Therapeutic Goods Administration, Australia. |
