Glossary
AIC
Akaike information criterion
ALLL
Allowance for loan and lease losses
ALM
Asset and liability management
ANN
Artificial neural network
API
Application program interface
AR
Accuracy ratio
ASU
Accounting Standards Update
BCBS
Basel Committee on Banking Supervision
BEA
Bureau of Economic Analysis
BED
Business employment dynamics
BLS
Bureau of Labor Statistics
BOC
Bureau of Census
C&I
Commercial and industrial
CCA
Capital cost allowance
CCAR
Comprehensive Capital Analysis and Review
CECL
Current expected credit loss
CLV
Customer lifetime value
CPI
Consumer price index
CPO
Certified pre-owned
CRD
Credit Research Database
CRE
Commercial real estate
CV
Cross-validation
DF
Discount factor
DFA
Dodd-Frank Act
DFAST
Dodd-Frank Act Stress Test
DPD
Days past due
DRD
Default & Recovery Database
EAD
Exposure at default
EBA
European Banking Authority
EBITDA
Earnings before interest, taxes, depreciation, and amortization
ECB
European Central Bank
ECL
Expected credit loss
EDF
Expected Default Frequency
EIR
Effective interest rate
ERS
Enterprise risk solutions
FASB
Financial Accounting Standards Board
FDIC
Federal Deposit Insurance Corporation
FPE
Final prediction error
FRB
Federal Reserve Board
FVS
Fair value spread
GAAP
Generally Accepted Accounting Principles
GAM
Generalized additive model
GAO
Government Accountability Office
GC
Gross contribution
HQIC
Hannan-Quinn information criterion
IAS
International Accounting Standard
IBA
ICE Benchmark Administration
ICE
Intercontinental Exchange
IFRS
International Financial Reporting Standard
LAS
Loan accounting system
LEP
Loss emergence period
LGD
Loss given default
MAE
Mean absolute error
MRA
Matters requiring attention
MRIA
Matters requiring immediate attention
NAR
National Association of Realtors
NCO
Net charge-off
NSA
Not seasonally adjusted
OCC
Office of the Comptroller of the Currency
PCA
Principal component analysis
PCR
Principal component regression
PD
Probability of default
PIT
Point in time
PPNR
Pre-provision net revenue
RMSE
Root mean square error
ROA
Return on assets
SA
Seasonally adjusted
SAAR
Seasonally adjusted annual rate
SBA
Small Business Administration
SBCS
Small Business Credit Survey
SBIC
Schwarz’s Bayesian information criterion
SME
Small and medium-sized enterprises
TTC
Through the cycle
VAR
Vector autoregression
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