Glossary of Terms
ABS
Asset-Backed Securities
ALLL
Allowance for Loan and Lease Losses
ALM
Asset and Liability Management
BaFin
German Federal Financial Supervisory Authority
BCBS
Basel Committee on Banking Supervision
BHC
Bank Holding Company
BIS
Bank for International Settlement
C&I
Commercial and Industrial
CCAR
Comprehensive Capital Analysis and Review
CCM
Composite Capital Measure
CDS
Credit Default Swap
CECL
Current Expected Credit Loss
CFPB
Consumer Financial Protection Bureau
CFO
Chief Financial Officer
CLAR
Comprehensive Liquidity Assessment Review
CRE
Commercial Real Estate
CRO
Chief Risk Officer
D2C
Direct-to-Consumer
DCAT
Dynamic Capital Adequacy Testing
DFAST
Dodd-Frank Act Stress Test
EAD
Exposure at Default
EBA
European Banking Authority
EC
Economic Capital
ECB
European Central Bank
EDF
Expected Default Frequency
EL
Expected Loss
ERISA
Employee Retirement Income Security Act
ERM
Enterprise Risk Management
ETF
Exchange-Traded Funds
FASB
Financial Accounting Standards Board
FCA
Financial Conduct Authority
FDIC
Federal Deposit Insurance Corporation
FRS
Federal Reserve System
FSA
Financial Services Authority
FSB
Financial Stability Board
FTP
Funds Transfer Pricing
GAAP
Generally Accepted Accounting Principles
GDP
Gross Domestic Product
GSE
Government-Sponsored Enterprises
G-SIB
Global Systematically Important Bank
G-SIFI
Global Systemically Important Financial Institution
HLA
Higher Loss Absorbency
HQLA
High-Quality Liquid Assets
IAS 39
International Accounting Standard 39
ICAAP
Internal Capital Adequacy Assessment Process
ICAS
Individual Capital Adequacy Standards
IFRS 9
International Financial Reporting Standard 9
IRA
Individual Retirement Account
IRB
Internal Ratings-Based
IRRBB
Interest Rate Risk in Banking Book
KPI
Key Performance Indicator
LCR
Liquidity Coverage Ratio
LGD
Loss Given Default
LTV
Loan-to-Value
M&A
Mergers and Acquisitions
MiFID
Markets in Financial Instruments Directive
MIS
Management Information System
NFC
Near-Field Communication
NPL
Non-Performing Loan
NSFR
Net Stable Funding Ratio
ORSA
Own Risk Solvency Assessment
P2P
Peer-to-peer
PCA
Principal Component Analysis
PD
Probability of Default
PPNR
Pre-Provision Net Revenue
PRA
Prudential Regulation Authority (UK)
PRIP
Packaged Retail Investment Products
QE
Quantitative Easing
RAF
Risk Appetite Framework
RDR
Retail Distribution Review
RegC
Regulatory Capital
Risk ID
Risk Identification Process
RWA
Risk-Weighted Asset
RWC
Risk-Weighted Capital
RORAC
Return on Risk-Adjusted Capital
SA-CCR
Standardized Approach to Counterparty Credit Risk
SCAP
Supervisory Capital Assessment Program
SIFI
Systemically Important Financial Institution
SPD
Summary Plan Document
SSFA
Simplified Supervisory Formula Approach
TLAC
Total Loss Absorbing Capacity
VaR
Value-at-Risk
Featured Experts
Jun Chen
A well-recognized researcher in the field; offers many years of experience in the real estate finance industry, and leads research efforts in expanding credit risk analytics to commercial real estate.
Emil Lopez
Credit risk modeling advisor; IFRS 9 researcher; data quality and risk reporting manager
Karen Moss
Senior practitioner in asset and liability management (ALM) and liquidity risk who assists banking clients in advancing their treasury and balance sheet management objectives
As Published In:
