Index
Pages | 282-290 |
Page 282
Numbers in references refer to paragraphs in chapters, boxes, or appendixes.
AAOIFI. See Accounting and Auditing Organization for Islamic Financial Institutions
Accounting and Auditing Organization for Islamic Financial Institutions, Box 4.3
Accounting framework, Box 4.1. See also Financial statements
Accrual accounting time of recognition of flows and positions, 3.3-3.4
Agents
defined, App. VII
residence and, 3.43
Aggregate resident-based approach, 5.13-5.14
Aggregation
combined with consolidation, 5.5
data requirements, 11.35-11.45
defined, 5.3
overview, 5.1
Arrears, 3.10-3.11, App. IV
Asset-based financial soundness indicators, 6.45-6.68
Asset quality, 14.6-14.11
Assets. See Financial assets and liabilities
Associates, 5.8-5.9
Average-period interest rates, 8.12
Average real estate prices, 9.16-9.17
Bad debt recoveries, App. IV
Balance of Payments Manual, fifth edition, Box 4.1
Balance-sheet-related series, 4.93-4.95, 11.25-11.34
Balance sheets
compiling consolidated data, 5.51-5.92
for deposit takers, 4.37-4.65
for households, 4.121
for nonfinancial corporations, 4.106-4.114, App. V
for other financial corporations, 4.96-4.98
overview, 4.9-4.12
reconciliation and the Guide’s methodology, App. IV
Bank for International Settlements, 1.19, 8.52, 13.35
“Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries,” App. V
Banking supervision. See Basel Committee on Banking
Supervision
Bankruptcy protection, 7.20, 14.36, App. II
Banks. See Deposit takers
Banks in distress, 2.11-2.12
Basel Capital Accord
defined, App. VII
Basel capital adequacy ratio
function of, 14.3-14.4
requirements of, Box 4.2
Basel Committee on Banking Supervision
capital adequacy ratio, Box 4.2
defined, App. VII
objectives of, Box 4.1
Basel Concordat
defined, App. VII
Basel core principles, 13.28-13.36
BCBS. See Basel Committee on Banking Supervision
BCP. See Basel core principles
Bid-ask spread
calculation of, 8.44-8.49
converting from yield quotes into price terms, Box 8.1
defined, App. VII
monitoring, 14.21
BIS. See Bank for International Settlements
BLCP. See “Bank Loan Classification and Provisioning
Practices in Selected Developed and Emerging
Countries”
Bond market
overview, 2.23
BPM5. See Balance of Payments Manual, fifth edition
Branches, 3.37
Brass plate companies, 3.39-3.40
Brokers
defined, App. VII
Buy-backs, 4.54
CAMELS framework
defined, 14.2, App. VII
Capital. See also Regulatory capital
regulatory definition, 4.68
Capital adequacy, 14.3-14.5
Capital adequacy ratio
defined, App. VII
requirements of, Box 4.2
Capital and reserves
compared with regulatory capital, 4.75
compiling consolidated data, 5.89-5.90
defined, 4.62, App. VII
for deposit takers, 4.9, 4.63-4.65
for nonfinancial corporations, 4.114
reconciliation and the Guide’s methodology, App. IV
valuation and provisioning, Box 4.4
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Capital-based financial soundness indicators, 6.13-6.44
Capital ratios, 14.3-14.4
Capital to assets, 6.20-6.21
Central bank
overview, 2.13
Central tendency, 15.18-15.19
Collateral, 4.45, 4.122, App. V
Commercial banks. See Deposit takers
Commercial real estate indices, 9.28-9.30
Commercial real estate loans, 4.88, 6.61-6.62, App. II,
App. III, App. IV
Commissions. See Fees and commissions
Committee on Payment and Settlement Systems
defined, App. VII
Red Book, 8.52, App. VII
Comparison ratios, 15.31-15.33
Computer systems, Box 10.1
Connected lending, 4.95, 14.9
Consolidated-based approach
compiling sector-level data, 5.45-5.50
data requirements, 11.46-11.50
deposit takers, 5.51-5.92
flows and positions in the non-deposit-taking sectors,
Box 5.2
interbank flows and positions, Box 5.1
issues, 5.40-5.44
overview, 5.15
Consolidated group reporting
applying to FSI data, 5.29-5.39
overview, 5.16
Consolidation
combined with aggregation, 5.5
defined, 5.4, App. VII
overview, 5.1-5.2
of sectorwide capital, App. V
survey of practices, App. I
Contagion
defined, App. VII
Contingencies
defined, App. VII
overview, 3.12-3.19
Contingent items, 3.12
Convexity
defined, App. VII
Core capital, Box 4.2
Core financial soundness indicators, 1.1, 1.11, App. II
Corporate income taxes, 4.105
Corporate net foreign exchange exposure, 4.118,
7.17-7.18
Credit commitments, 3.16
Credit risk
defined, App. VII
mitigation, 4.94
Cross-border consolidated data, 5.17, 11.51-11.56, Box 5.3
Currency
domestic, 3.44-3.47
foreign, 3.44-3.46, 3.48, App. IV
overview, 4.40
Current transfers, 4.120, App. IV
Customer deposits, 4.42, 4.44, 6.50-6.51, 14.18, App. II
Data compilation systems, Box 10.1
Data requirements
deposit takers, 11.17-11.56
nonfinancial corporations, 11.63-11.70
other financial corporations, 11.57-11.62
Data series
availability of data, 11.71-11.73
breaks in, 11.74-11.77
Data sources
deposit takers, 11.4-11.11
households, 11.13-11.16
nonfinancial corporations, 11.13-11.16
other financial corporations, 11.12
Databases, Box 10.1
Dealing accounts, 4.23
Debt
bad debt recoveries, App. IV
defined, 4.61
household, 7.23-7.26, 14.38, App. II, App. III
reconciliation and the Guide’s methodology, App. IV
Debt collateralized by real estate, 4.122
Debt securities, 4.46, 4.51-4.53, App. IV
Debt service payments, 4.117, 4.122, 7.15-7.16
Debt to capital ratio, App. III
Demand deposits, App. V
Deposit insurance scheme
defined, App. VII
Deposit money corporations, 2.5
Deposit takers
accounting principles for calculating FSIs, 6.1-6.3
calculation of FSIs, 6.5-6.8, App. V
compiling consolidated data, 5.51-5.92
consolidated group reporting, 5.31-5.35
data requirements, 11.17-11.56
data sources, 11.4-11.11
definitions of FSIs, App. III
dissemination of FSI data, 12.11-12.17
financial soundness indicators, 6.9-6.76, App. II
financial statements, 4.16-4.95
memorandum series, 4.66-4.95, App. III
overview, 2.4-2.12
underlying series for calculating FSIs, 6.4
uses of FSIs, 14.2-14.28
Depository corporations, App. I
Deposits
for deposit takers, 4.41-4.44
reconciliation and the Guide’s methodology, App. IV
volatility, 4.43
Depreciation, App. IV
Derivatives, 14.11. See also Financial derivatives
Descriptive statistics, 15.12-15.51
Disclosure, App. V
Dispersion in interbank rates, 14.25
Dispersion measures, 15.17-15.51
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Dividends
for deposit takers, 4.36
reconciliation and the Guide’s methodology, App. IV
Domestic consolidated data, 5.25-5.28, 11.19-11.20,
App. V, Box 5.3
Domestic control, 5.10-5.12
Domestic currencies, 3.44-3.47
Domestically controlled cross-border consolidated data,
5.18-5.19, 5.31-5.35
Domestically controlled cross-sector consolidated data,
5.20-5.21
Double leveraging of capital
defined, App. VII
Duration analysis, 3.51-3.56, 14.27, App. III, App. V
Early warning system, 13.12
Earnings, 14.12-14.16
Earnings before interest and tax, 4.116, 14.33-14.34
EBIT. See Earnings before interest and tax
Electronic trading systems, 13.34
Embedded derivatives, 4.59
Encouraged financial soundness indicators, 1.1, 1.11,
App. II
End-period interest rates, 8.12
Equity. See Capital and reserves; Shares and other equity
Equity investments, Box 5.1
Equity market
overview, 2.24
EWS. See Early warning system
Exchange rate conversion, 3.44, 3.48
Exchanges, 13.34, App. VII
Expenses. See Income and expense statements
External Debt Statistics: Guide for Compilers and Users,
Box 4.1
Extraordinary items
for deposit takers, 4.35
for nonfinancial corporations, 4.105
reconciliation and the Guide’s methodology, App. IV
Fees and commissions
expenses, 4.30
income from, 4.20-4.21
reconciliation and the Guide’s methodology, App. IV
Finance companies
defined, App. VII
overview, 2.14
Financial assets and liabilities
for deposit takers, 4.38-4.65
gross positions in financial derivatives to capital,
6.39-6.40, App. II
for nonfinancial corporations, 4.111-4.114
reconciliation and the Guide’s methodology, App. IV
valuation and provisioning, Box 4.4
Financial auxiliaries
defined, App. VII
overview, 2.14
Financial conglomerates, App. III
Financial corporations
central bank, 2.13
deposit takers, 2.4-2.12
other financial corporations, 2.14
Financial derivatives
classification of, 4.52
embedded derivatives, 4.59
forward-type contracts, 4.57
option contracts, 4.58
overview, 2.25
reconciliation and the Guide’s methodology, App. IV
types of, 4.56
Financial guarantee corporations
defined, App. VII
Financial intermediaries
overview, 2.14
Financial lease, 4.47
Financial leasing companies
defined, App. VII
overview, 2.14
Financial markets
bond market, 2.23
converting bid-ask spreads from yield quotes into price
terms, Box 8.1
defined, 2.20
equity market, 2.24
financial derivatives, 2.25
financial soundness indicators, App. III
interbank market, 2.22
interest rates, 8.2-8.24
liquidity, 2.26
money market, 2.21
overview, 8.1
securities markets, 8.25-8.49
structural indicators, 8.50-8.53
Financial Sector Assessment Program
defined, App. VII
function of, 1.10
Financial soundness indicators
accounting principles for, 3.1-3.56
asset-based, 6.45-6.68
availability of data, 11.71-11.73
Basel core principles and, 13.28-13.36
breaks in data series, 11.74-11.77
calculating, App. V
calculating ratios, 1.15
capital-based, 6.13-6.44
comparability, 1.4
compilation issues, 11.1-11.3
compilation of, 1.20-1.22, 10.1-10.37, Box 10.1
core and encouraged sets, 1.11
data requirements, 11.17-11.70
data sources, 11.4-11.16
differences in approach from existing frameworks,
Box 4.1
dissemination of data, 1.23, 10.1-10.37, 12.1-12.25
financial stability framework, 13.11-13.14
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