Appendix E — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public Accountants
|
|
AOCI
|
accumulated other comprehensive income
|
|
APIC
|
additional paid-in capital
|
|
ARO
|
asset retirement obligation
|
|
ASC
|
Accounting Standards Codification
|
|
ASR
|
SEC Accounting Series Release
|
|
ASU
|
Accounting Standards Update
|
|
CD
|
certificate of deposit
|
|
CFE
|
collateralized financing entity
|
|
CSV
|
cash surrender value
|
|
CUSIP
|
Committee on Uniform Securities
Identification Procedures
|
|
CVA
|
credit valuation adjustment
|
|
EBITDA
|
earnings before income taxes, depreciation, and
amortization
|
|
EITF
|
FASB Emerging Issues Task Force
|
|
EPD
|
early payment default
|
|
EPS
|
earnings per share
|
|
ESOP
|
employee stock ownership plan
|
|
FASB
|
Financial Accounting Standards Board
|
|
FBRIC
|
fully benefit-responsive investment contract
|
|
FDIC
|
Federal Deposit Insurance Corporation
|
|
FRM
|
SEC Division of Corporation Finance’s Financial Reporting
Manual
|
|
FVO
|
fair value option
|
|
GAAP
|
generally accepted accounting principles
|
|
GP
|
general partner
|
|
HFS
|
held for sale
|
|
HKEx
|
Hong Kong Exchange
|
|
IASB
|
International Accounting Standards Board
|
|
IFRS
|
International Financial Reporting Standard
|
|
IPO
|
initial public offering
|
|
LIBOR
|
London Interbank Offered Rate
|
|
LP
|
limited partner
|
|
M&A
|
mergers and acquisitions
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MMBtu
|
million Btu
|
|
MW
|
megawatts
|
|
Nasdaq
|
National Association of Securities Dealers Automated
Quotations
|
|
NAV
|
net asset value
|
|
NFP
|
not for profit
|
|
NYSE
|
New York Stock Exchange
|
|
OCI
|
other comprehensive income
|
|
OTC
|
over the counter
|
|
PCAOB
|
Public Company Accounting Oversight Board
|
|
PP&E
|
property, plant, and equipment
|
|
RMBS
|
residential mortgage-backed security
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
TAB
|
tax amortization benefit
|
|
VIE
|
variable interest entity
|