Appendix C — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AFS
|
available for sale
|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
ARS
|
auction rate security
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
BI
|
beneficial interest
|
|
CECL
|
current expected credit loss
|
|
CUSIP
|
Committee on Uniform Security Identification
Procedures
|
|
DCF
|
discounted cash flow
|
|
ED
|
exposure draft
|
|
EIR
|
effective interest rate
|
|
FAQ
|
frequently asked question
|
|
FASB
|
Financial Accounting Standards Board
|
|
FCAG
|
Financial Crisis Advisory Group
|
|
FDIC
|
Federal Deposit Insurance Corporation
|
|
FFIEC
|
Federal Financial Institutions Examination
Council
|
|
FSP
|
FASB Staff Position
|
|
FVTOCI
|
fair value through other comprehensive income
|
|
GAAP
|
generally accepted accounting principles
|
|
GAAS
|
generally accepted auditing standard
|
|
HFI
|
held for investment
|
|
HFS
|
held for sale
|
|
HTM
|
held to maturity
|
|
IASB
|
International Accounting Standards Board
|
|
IFR
|
interim final rule
|
|
IFRS
|
International Financial Reporting
Standard
|
|
LIBOR
|
London Interbank Offered Rate
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MLTN
|
more likely than not
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
OCC
|
Office of the Comptroller of the Currency
|
|
OCI
|
other comprehensive income
|
|
OTTI
|
other-than-temporary impairment
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PCD
|
purchased credit-deteriorated
|
|
PCI
|
purchased credit-impaired
|
|
PCS
|
postcontract customer support
|
|
PFA
|
purchased financial asset
|
|
Q&A
|
question and answer
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
Securities and Exchange Commission
|
|
SRC
|
smaller reporting company
|
|
TDR
|
troubled debt restructuring
|
|
TRG
|
transition resource group
|
|
VIE
|
variable interest entity
|
|
WARM
|
weighted-average remaining maturity
|