Contents

Abbreviations and Acronyms

A&A AML–CFT ARIC ATM BAAC BCBS BCP BIS BRI CAMEL CARAMELS

CGAP CIDA CPSIPS CPSS CSD CSFB DB DC DCP DFI DFID DIS ECB EMDB

Accounting and auditing Anti-Money Laundering and Combating the Financing of Terrorism Asia Regional Information Center Automated teller machine Bank for Agriculture and Agricultural Cooperatives [Thailand] Basel Committee on Banking Supervision Basel Core Principles (for Effective Banking Supervision) Bank for International Settlements Bank Rakyat Indonesia Capital adequacy, Asset quality, Management soundness, Earnings and profitability, Liquidity, and Sensitivity to market risk Capital adequacy, Asset quality, Reinsurance, Adequacy of claims and actuarial, Management soundness, Earnings and profitability, Liquidity, and Sensitivity to market risk Consultative Group to Assist the Poorest Canadian International Development Agency Core Principles of Systemically Important Payment Systems Committee on Payment Settlement Systems or Committee on Payments and Settlements Systems Central securities depository Credit Suisse First Boston Defined Benefit Defined Contribution Domestic credit to the private sector Development finance institution UK Department for International Development Deposit insurance system European Central Bank Emerging Markets Database

xvii

Abbreviations and Acronyms EWS FAO FASB FATF FCRA FIRST FIU FSAP FSIs FSLC FSRB FSSA FX GAAP GDDS GDP GNP GTZ HI IAASB IAIS IASs IASB IASC ICP ICR IDA IFAC IFC IFCs IFRSs IFS IFSB IIFS IMF IOSCO IPSAS ISA KYC LCFI LGD LIBOR LOLR LSMS MFI Early warning systems Food and Agriculture Organization of the United Nations Financial Accounting Standards Board Financial Action Task Force on Money Laundering Fair Credit Reporting Act Financial Sector Reform and Strengthening Initiative Financial Intelligence Units Financial Sector Assessment Program Financial soundness indicators Financial Sector Liaison Committee FATF-Style Regional Body Financial System Stability Assessment foreign exchange Generally Accepted Accounting Principles General Data Dissemination System Gross domestic product Gross national product Deutsche Gesellschaft für Technische Zusammenarbeit Herfindahl Index International Auditing and Assurance Board International Association of Insurance Supervisors International Accounting Standards International Accounting Standards Board International Accounting Standards Committee Insurance Core Principle Insolvency and creditor rights International Development Association International Federation of Accountants International Finance Corporation International Financial Centers International Financial Reporting Standards International financial statistics Islamic Financial Services Board Institutions offering Islamic Financial Services International Monetary Fund International Organization of Securities Commissions International Public Sector Accounting Standards International Standards for Auditing Know-your-customer Large and complex financial institution Loss given default London interbank offer rate Lender of last resort Living Standards Measurement Survey Microfinance institution xviii .

Contents MFP MIX NBFI NCD NGO NPL OECD OFC OFI OMO OTC PAYG POS PSB ROA ROE ROSCs RSSS SACCOs SDDS SIC SIDA SME SOE SRO TRWA UNCITRAL UNDP USD VAR VAT WOCCU Monetary and financial policies Microfinance Information eXchange Non-bank financial institution Negotiable certificate of deposits Non-governmental organization Non-performing loans Organisation for Economic Co-operation and Development Offshore Financial Center Other Financial Intermediary Open market operations Over-the-counter Pay-as-you-go Point of sale Postal savings bank Return on assets Return on equity Reports on Observance of Standards and Codes Recommendations for Securities Settlement Systems Savings and credit cooperative organizations Special Data Dissemination Standard Standard Industrial Classification Swedish International Development Co-Operation Agency Small and medium enterprise State-owned enterprise self-regulatory organization Total risk-weighted assets United Nations Commission on International Trade Law United Nations Development Programme U. dollars Value-at-risk Value-added tax World Council of Credit Unions xix .S.