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 |