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Acronyms
1993 SNA
System of National Accounts 1993
AAOIFI
Accounting and Auditing Organization for Islamic Financial Institutions
BCBS
Basel Committee on Banking Supervision
BCPs
Basel Core Principles
BIS
Bank for International Settlements
CFC
Consumption of fixed capital
DQAF
Data Quality Assessment Framework (IMF)
EBIT
Earnings before interest and tax
ECB
European Central Bank
ERGD
Expected Recovery Given Default (BCBS)
FSAP
Financial Sector Assessment Program
FSI
Financial Soundness Indicator
FSIM
Financial Intermediation Services Indirectly Measured
G-10
Group of Ten
GDP
Gross Domestic Product
GNF
Global note facility
HHR
Hui-Heubel Ratio
IAS
International Accounting Standard
IASB
International Accounting Standards Board
IBS
International Banking Statistics (BIS)
IRB
Internal Rating Based approach (BCBS)
IFI
Islamic Financial Institution
IFSB
Islamic Financial Services Board
IMF
International Monetary Fund
ISIC
International Standard Industrial Classification of all Economic Activities
LoC
Letters of credits
MFSM
Monetary and Financial Statistics Manual
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NIF
Note issuance facility
NPISHs
Nonprofit institutions serving households
NPLs
Nonperforming loans
ODC
Other Depository Corporations
OFC
Other Financial Corporations
OTC
Over-the-counter
PLS
Profit and loss sharing
RAROC
Risk-adjusted return on capital
ROA
Return on assets
ROE
Return on equity
RUF
Revolving underwriting facility
SDDS
Special Data Dissemination Standard (IMF)
SIR
Spread between the highest and lowest interbank rates
SLDR
Spread between reference lending and deposit rates
SPE
Special Purpose Entity
SPV
Special Purpose Vehicle