Glossary
AIRB
Advanced Internal Ratings-Based
ALLL
Allowance for Loan and Lease Losses
API
Application Program Interface
ASC
Accounting Standards Codification
BAU
Business as Usual
BCBS
Basel Committee on Banking Supervision
BIRD
Banks’ Integrated Reporting Dictionary
BHC
Bank Holding Company
CCAR
Comprehensive Capital Analysis and Review
CDF
Cumulative Distribution Function
CECL
Current Expected Credit Loss
COREP
Common Reporting
CRC
Credit Risk Cascades
CRE
Commercial Real Estate
DFAST
Dodd-Frank Act Stress Tests
EAD
Exposure at Default
EBA
European Banking Authority
ECB
European Central Bank
ECL
Expected Credit Loss
EDF
Expected Default Frequency
EIR
Effective Interest Rate
EL
Expected Loss
ERF
European Reporting Framework
ESCB
European System of Central Banks
EU
European Union
FAS
Financial Accounting Standard
FASB
Financial Accounting Standards Board
FATCA
Foreign Accounting Tax Compliance Act
FCAG
Financial Crisis Advisory Group
FIRB
Foundation Internal Ratings-Based
FRM
Foundational Risk Management
FVOCI
Fair Value through Other Comprehensive Income
FVTPL
Fair Value through Profit or Loss
GAAP
Generally Accepted Accounting Principles
GDP
Gross Domestic Product
GL
General Ledger
IAS
International Accounting Standard
IASB
International Accounting Standards Board
IFRS
International Financial Reporting Standard
IRB
Internal Ratings-Based
LEI
Legal Entity Identifier
LGD
Loss Given Default
LISCC
Large Institution Supervision Coordinating Committee
LTV
Loan-to-Value
NCO
Net Charge-Off
PCAOB
Public Company Accounting Oversight Board
PD
Probability of Default
PDF
Probability Density Function
PIT
Point-in-Time
PPNR
Pre-Provision Net Revenue
QE
Quantitative Easing
QIS
Quantitative Impact Study
SDD
Single Data Dictionary
SEC
Securities and Exchange Commission
SEDF
Stressed Expected Default Frequency
SCCL
Single Counterparty Credit Limit
SSM
Single Supervisory Mechanism
TTC
Through-the-Cycle
As Published In:
