Appendix C — Abbreviations | DART – Deloitte Accounting Research Tool

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Abbreviation	Description
AFS	available for sale
AICPA	American Institute of Certified Public Accountants
AOCI	accumulated other comprehensive income
APB	Accounting Principles Board
ARRC	Alternative Reference Rates Committee
ASC	FASB Accounting Standards Codification
ASU	FASB Accounting Standards Update
CCP	central clearing party
CD	certificate of deposit
CIRCUS	combined interest rate and currency swap
CME	Chicago Mercantile Exchange
CSX	Platts CAPP rail
CTA	cumulative translation adjustment
DIG	FASB Derivatives Implementation Group
EFP	exchange-for-physical
EFFR	Effective Federal Funds Rate
EITF	FASB’s Emerging Issues Task Force
EONIA	Euro Overnight Index Average
ESTR	Euro Short-Term Rate
EUR	euro
EURIBOR	Euro Interbank Offered Rate
FASB	Financial Accounting Standards Board
FC	foreign currency
FIFO	first in, first out
FIN	FASB Interpretation Number
FSP	FASB Staff Position
GAAP	generally accepted accounting principles
GBP	British pound sterling
HDG	hot-dipped galvanized
HR	hot rolled
HTM	held to maturity
IASB	International Accounting Standards Board
IFRS	International Financial Reporting Standard
ISDA	International Swaps and Derivatives Association
JPY	Japanese yen
LC	letter of credit
LIFO	last in, first out
LME	London Metals Exchange
LIBOR	London Interbank Offered Rate
MBS	mortgage-backed security
MD&A	Management’s Discussion and Analysis
NFP	not-for-profit entity
OCA	SEC Office of the Chief Accountant
OCI	other comprehensive income
OIS	overnight index swap
OTC	over the counter
PA	price alignment
PAA	price alignment amount
PAI	price alignment interest
PCAOB	Public Company Accounting Oversight Board
P&L	profit and loss
Q&A	question and answer
SEC	U.S. Securities and Exchange Commission
SEK	Swedish krona
SIFMA	Securities Industry and Financial Markets Association
SOFR	secured overnight financing rate
TBA	to be announced
UK	United Kingdom
USD	U.S. dollar

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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.