Abbreviations

AAOIFI

Accounting and Auditing Organization for Islamic Financial Institutions

BCBS

Basel Committee on Banking Supervision

BCLP

Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries (Laurin and Majnoni, 2003)

BCPs

Basel Core Principles

BIS

Bank for International Settlements

BPM5

Balance of Payments Manual, fifth edition (IMF, 1993)

CAMELS

Capital adequacy, asset quality, management soundness, earnings and profitability, liquidity, and sensitivity to market risk

CFC

Consumption of fixed capital

CPLG

Basel Core Principles Liaison Group

DQAF

Data Quality Assessment Framework (IMF)

EBIT

Earnings before interest and tax

ECB

European Central Bank

ERGD

Expected recovery given default (BCBS)

EWS

Early warning system

FC

Funds contributed by owners

FSAP

Financial Sector Assessment Program

FSF

Financial Stability Forum

FSI

Financial Soundness Indicator

FSIM

Financial services indirectly measured

G-10

Group of Ten

GDDS

General Data Dissemination System

GDP

Gross domestic product

GFSM

Government Finance Statistics Manual (IMF, 2001a)

GNF

Global note facility

HHR

Hui-Heubel Ratio

IAS

International accounting standard

IASB

International Accounting Standards Board

IBS

International banking statistics (BIS)

IFI

Islamic financial institution

IFRS

International Financial Reporting Standard (IASB)

IFSB

Islamic Financial Services Board

IIF

Institute for International Finance

IMF

International Monetary Fund

IRB

Internal Ratings Based (BCBS)

ISIC

International Standard Industrial Classification of all Economic Activities

LGD

Losses given default

LoCs

Letters of credit

MFSM

Monetary and Financial Statistics Manual (IMF, 2000a)

NIF

Note issuance facility

NPISHs

Nonprofit institutions serving households

NPLs

Nonperforming loans

ODC

Other depository corporation

OFC

Other financial corporation

OTC

Over-the-counter

PD

Probabilities of default

PLS

Profit and loss sharing

RAROC

Risk-adjusted return on capital

Repo

Repurchase agreement

ROA

Return on assets

ROE

Return on equity

RTGS

Real Time Gross Settlement

RUF

Revolving underwriting facility

SDDS

Special Data Dissemination Standard (IMF)

SDRs

Special drawing rights

SIC

Standard Industrial Classification

SIR

Spread between the highest and lowest interbank rate

SLDR

Spread between reference lending and deposit rates 1993 SNA System of National...