CR=credit貸方,債主
DR=debt借貸方
Exp=Expense花費,費用
OH=overhead常用開支
TC=total cost總費用
FC=fixed cost常設費用
FX=Foreign Exchange
VC=variable cost變動費用
P=profit竟利潤
S=sales銷售總額
Rev=revenue利潤
MC=marginal cost費用差額
GM=gross margin毛利
MR=marginal revenue利潤差額
AR=acount receivable 應收款(銷售後,記賬以後收取。)
AP=account payable 應付款(花費後記賬,以後付費。)
PMT=payment支付款
NI=net income純收入
AMT=amount數額
DCT=discount打折
BL - billing of lading 提貨單
ITR - accounting Entries
Recon -Reconciliation 對帳
LC - letter of credit 信用證
MM - Money Market 貨幣市場
PBV - Position book Verification 外匯頭寸簿覈實
L&D - Loans & Deposit 存貸款
GA / GL - general accounts / general ledger 總帳
MIS - Management Info. System.
EL: Expected Loss 預期損失
CDS : credit default swap 信用違約掉期
P&L - profit & loss 盈虧帳目
Collateral / security 抵押品
CAR – Capital Adequacy Ratio 資金充足率
Capital the regulator (Big Daddy)
RWA : Risk Weighted Asset 風險 加權資產
PD : probability of Default 違約率
LGD : Loss Given Default 違約損失率
EAD : Exposure at Default 風險敞口
M : effective Maturity 有效期限
EL : Expected Loss 預期損失
UL: Unexpected loss 非預期損失
S&P, Moody’s, Fitch(惠譽)
IRB : Internal-Ratings Based Approach 內部評級法
ECA : Credit Assessment Ageneses 出口信用機構
ECAI : External Credit Assessment Institution 外部信用評級機構
Preferential Treatment 優惠待遇
Off-balance sheet items 資產負債表外項目
Past Due Loans / Overdue loans 逾期貸款
On-balance sheet netting 表內淨扣
CRM – Credit Risk Mitigation 信用風險緩釋技術
RWA - Risk Weighted Asset 風險 加權資產
Volatility Haircut 波動減扣/折扣
FX haircut 外匯波動減扣
Maturity Mismatch Adjustment 到期錯配調整
Derivatives : 衍生品
P&L : profit and Loss 盈虧賬目
EC – economic capital 經濟資本
RC – Regulatory Capital 監管資本
RA - Risk Assets 風險資產
EAD : Exposure at Default 風險敞口
RW : Risk Weight 風險權重 (來自資產評級)
RC = RA * 8% = EAD * RW * 8%
信用衍生工具(Credit Derivatives)
CDS - Credit Default Swaps 信用違約掉期/互換
TRS - Total Return Swaps 總收益互換
CLN - Credit linked notes 信用聯繫票據
CST - Credit spread Tools 信用利差工具
ELF - Eligible Liquidity Facility 合理的流動性融通
Regulatory Capital = Minimum Capital 監管資本=最少資本,
ROA - Return on Asset 資產淨收益
ROE - Return on Equity 資產收益率
PAROC 資產回報率指標