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    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
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