List of Abbreviations
| AAOIFI: | Accounting and Auditing Organization for Islamic Financial Institutions |
| ABi: | Accepted Bills-i |
| AHB: | Amanah Hartanah Bumiputera |
| AITAB: | Al-IjarahThumma Al-Bai |
| APA: | asset purchase agreement |
| ASA: | asset sales agreement |
| ASB: | Amanah Saham Bumiputra |
| ATM: | Automated teller machine |
| BB: | business banking |
| BBA: | Bai` bithaman ajil |
| BCBS: | Basel Committee for Banking Supervision |
| BFR: | base financing rate |
| BIA: | basic indicator approach |
| BICC: | building in construction cost |
| BIS: | Bank for International Settlements |
| BNM: | Bank Negara Malaysia |
| CA: | capital arbitrage |
| CAMELS: | capital, assets, management, earnings, liquidity, and sensitivity to risk |
| CAPM: | capital asset pricing model |
| CDS: | central repository system |
| CM: | Commodity Murabahah |
| COF: | cost of finance |
| DGAP: | duration gap |
| EAD: | exposure at default |
| EL: | expected loss |
| FDR: | fixed deposit rate |
| FIs: | financial institutions |
| FTSE: | Financial Times Stock Exchange |
| GDP: | gross domestic product |
| GLC: | government-linked company |
| GPP: | grace profit period |
| HBT: | home-building Takaful |
| IAIB: | International Association of Islamic Banks |
| IAIS: | International Association of Insurance Supervisors |
| IASC: | International Accounting Standards Committee |
| IDB: | Islamic Development Bank |
| IFD-i: | Islamic Fixed Deposit-i |
| IFIs: | Islamic financial institutions |
| IFSA: | Islamic Financial Services Act |
| IFSB: | Islamic Financial Service Board |
| IILM: | International Islamic Liquidity Management |
| IMA: | internal management approach |
| IMF: | International Monetary Fund |
| IOSCO: | International Organization of Securities Commissioners |
| IRB: | internal rating based |
| ISDA: | International Swaps and Derivatives Association |
| JFFC: | Joint Forum on Financial Conglomerates |
| LDA: | loss distribution approach |
| LGD: | loss given default |
| LIBOR: | London Interbank Offered Rate |
| LLR: | lender of last resort |
| LO: | letter of offer |
| LPC: | late payment charges |
| LR: | leverage ratio |
| LTCM: | Long Term Capital Management |
| MCM: | Murabahah Clearing Market |
| MDB: | Multilateral development banks |
| MIB: | Maybank Islamic Berhad |
| M-M: | Mudarabah–Musharakah |
| MM: | Musharakah Mutanaqisah |
| MOF: | maturity of facility |
| MRTA: | mortgage-reducing term assurance |
| MRTT: | mortgage-reducing term Takaful |
| OD: | overdraft |
| ODS: | object deferred sale |
| OECD: | Organisation for Economic Co-operation and Development |
| OIC: | Organization of Islamic Conference |
| OTC: | over the counter |
| PA: | personal accident |
| PD: | probability of default |
| PLS: | profit-and-loss sharing |
| PPFs: | principal-protected funds |
| PSR: | profit-sharing ratio |
| RAROC: | risk-adjusted rate of return on capital |
| RSA: | rate-sensitive assets |
| RSL: | rate-sensitive liabilities |
| RWA: | risk-weighted assets |
| SA: | savings account |
| SA: | standard approach |
| SAC: | Sharī`ah advisory council |
| SC: | Sharī`ah committee |
| SGF: | Sharī`ah governance framework |
| SME: | small and medium enterprise |
| SOA: | simplified process of opening an account |
| SPV: | special purpose vehicle |
| SSB: | Sharī`ah supervisory board |
| STRC-i: | short-term revolving credit-i |
| T&C: | terms and conditions |
| TD: | term deposit |
| TO: | Takafal operator |
| TPD: | total permanent disability |
| TR-i: | Trust receipt-i |
| TT: | telegraphic transfer |
| UL: | unexpected loss |
| VaR: | value at risk |
| VRF: | variable-rate financing |
| WL: | worst loss |
| ASIFI: | Auditing Standard for Islamic Financial Institutions |
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