Index

Pages:282-290
 
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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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