Appendix B — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AFS
|
available for sale
|
|
AICPA
|
American Institute of Certified Public Accountants
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
CAD
|
Canadian dollar
|
|
CAQ
|
Center for Audit Quality
|
|
CPI
|
consumer price index
|
|
CUSIP
|
Committee on Uniform Security Identification Procedures
|
|
DIG
|
FASB Derivatives Implementation Group
|
|
EBITDA
|
earnings before interest, taxes, depreciation, and
amortization
|
|
EITF
|
FASB Emerging Issues Task Force
|
|
ESG
|
environmental, social, and governance
|
|
FASB
|
Financial Accounting Standards Board
|
|
FHLMC
|
Federal Home Loan Mortgage Corporation
|
|
FIN
|
FASB Interpretation Number
|
|
FNMA
|
Federal National Mortgage Association
|
|
FSP
|
FASB Staff Position
|
|
GAAP
|
generally accepted accounting principles
|
|
GNMA
|
Government National Mortgage Association
|
|
HTM
|
held to maturity
|
|
IAS
|
International Accounting Standard
|
|
IFRS
|
International Financial Reporting Standard
|
|
IO
|
interest only
|
|
IPO
|
initial public offering
|
|
ISDA
|
International Swaps and Derivatives Association
|
|
JPY
|
Japanese yen
|
|
LC
|
letter of credit
|
|
LIBOR
|
London Interbank Offered Rate
|
|
MBS
|
mortgage-backed security
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MXN
|
Mexican peso
|
|
Nasdaq
|
National Association of Securities Dealers Automated
Quotations
|
|
NEPOOL
|
New England Power Pool
|
|
NFP
|
not-for-profit entity
|
|
NPNS
|
normal purchase and normal sale
|
|
NYMEX
|
New York Mercantile Exchange
|
|
NYSE
|
New York Stock Exchange
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
OCI
|
other comprehensive income
|
|
PCAOB
|
Public Company Accounting Oversight Board
|
|
PIK
|
paid in kind
|
|
PJM
|
Pennsylvania, New Jersey, Maryland
|
|
PO
|
principal only
|
|
QIB
|
qualified institutional buyer
|
|
RCC
|
readily convertible to cash
|
|
R&D
|
research and development
|
|
RSA
|
revenue-sharing agreement
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
S&P
|
Standard and Poor
|
|
SOFR
|
Secured Overnight Financing Rate
|
|
SPA
|
share purchase agreement
|
|
SPE
|
special-purpose entity
|
|
TIPS
|
Treasury inflation-protected security
|
|
USD
|
U.S. dollar
|
|
VEB
|
Venezuelan bolivar
|