Featured Product

    Glossary

    ABS
    Asset-Backed Securities
    AC
    Amortized cost
    AFS
    Available for sale
    AIRB
    Advanced internal rating-based
    ALLL
    Allowance for Loan and Lease Losses
    ARIMA
    Autoregressive integrated moving average
    ARM
    Adjustable-rate mortgage
    ASU
    Accounting Standards Update
    BCBS
    Basel Committee on Banking Supervision
    C&I
    Commercial and Industrial
    CCAR
    Comprehensive Capital Analysis and Review
    CCF
    Credit conversion factor
    CECL
    Current Expected Credit Loss
    CEM
    Current exposure method
    CLO
    Collateralized loan obligation
    CMBS
    Commercial mortgage-backed security
    COREP
    Common reporting
    CRE
    Commercial real estate
    DCF
    Discounted cash flow
    DFAST
    Dodd-Frank Act Stress Test
    EAD
    Exposure at Default
    EBA
    European Banking Authority
    ECL
    Expected credit loss
    EDF
    Expected Default Frequency
    EL
    Expected Loss
    ERBA
    External ratings-based approach
    FASB
    Financial Accounting Standards Board
    FCAG
    Financial Crisis Advisory G
    FDIC
    Federal Deposit Insurance Corporation
    FINREP
    Financial reporting
    Fintech
    Financial technology
    FV
    Fair value
    FVNI
    Fair value through net income
    FVO
    Fair value option
    FVOCI
    Fair value through other comprehensive income
    FVPL
    Fair value through profit or loss
    FX
    Foreign exchange
    GAAP
    Generally Accepted Accounting Principles
    HELOC
    Home equity line of credit
    HTM
    Held to maturity
    IAS
    International Accounting Standard
    IASB
    International Accounting Standard Board
    ICAAP
    Internal Capital Adequacy Assessment Process
    IMM
    Internal Model Method
    IRB
    Internal ratings-based
    LGD
    Loss Given Default
    LTV
    Loan-to-Value
    M&A
    Mergers and acquisitions
    NCUA
    National Credit Union Administration
    OCC
    Office of the Comptroller of the Currency
    OCI
    Other comprehensive income
    OTTI
    Other-than-temporary impairment
    P&L
    Profit and loss
    PCA
    Principal components analysis
    PCD
    Purchased financial assets with credit deterioration
    PCI
    Purchased credit-impaired
    PD
    Probability of default
    PFE
    Potential future exposure
    PIT
    Point in time
    PV
    Present value
    Q
    Qualitative
    RC
    Replacement cost
    RMBS
    Residential mortgage-backed security
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