ACRONYM DEFINITION ABA American Bankers Association AFS Available for Sale AGI Adjusted Gross Income AIB American Institute of Banking ALERT Automated Loan Examination Review Tool ALLL Allowance for Loan and Lease Losses AM Asset Manager APA Administrative Procedures Act APR Annual Percentage Rate APY Annual Percentage Yield ARM Adjustable Rate Mortgage ASP Agency Strategic Plan ATM Automated Teller Machine ATRR Allocated Transfer Risk Reserve BHC Bank Holding Company BIF Bank Insurance Fund BOD Board of Directors BOG Board of Governors (FRS) BR Board Resolution BSA Bank Secrecy Act BV Book Value C&D Cease and desist order Call Report Quarterly financial report filed by financial institutions CAMELS Capital adequacy, asset quality, management, earnings, liquidity and market sensitivity Cap to Asset Capital to asset ratio CD Certificate of Deposit CEBA Competitive Equality Banking Act CEO Chief Executive Officer CFO Chief Financial Officer CL Commitment Letter CMP Civil Money Penalty COB Chairman of the Board COO Chief Operating Officer CRA Community Reinvestment Act CSBS Conference of State Bank Supervisors CTR Currency Transaction Report CU Credit Union CUNA Credit Union National Association d/b/a Doing Business As DBPR Department of Business and Professional Regulation DDA Demand Deposit Account (Checking Account) De Novo New (Financial Institution) DOB Division of Banking DOGI Data Base of General Information DOI Department of Insurance DOR Document of Resolution ED Examination Documentation EDP Electronic Data Processing EFTS Electronic Funds Transfer System EIC Examiner in Charge EIC-D Examiner in Charge of Detail EVP Executive Vice President FA Fixed Assets FAC Florida Administrative Code FASB Financial Accounting Standards Board FBA Florida Bankers Association FBO Foreign Banking Office(s) FCU Federal Credit Union FCUL Florida Credit Union League FDIC Federal Deposit Insurance Corporation FDICIA Federal Deposit Insurance Corporation Improvement Act FF&E Furniture, Fixtures and Equipment FFIEC Federal Financial Institutions Examination Council FHA Federal Housing Administration FHLB Federal Home Loan Bank FHLMC Federal Home Loan Mortgage Corporation FIBA Florida International Bankers Association FinCEN Financial Crimes Enforcement Network FIRREA Financial Institutions’ Reform, Recovery and Enforcement Act FNMA Federal National Mortgage Association FOM Field of Membership FPR Financial Performance Report FRB Federal Reserve Board/Bank FRB-ATL Federal Reserve Bank of Atlanta FRS Federal Reserve System FS Financial Statement; Florida Statutes FS Florida Statutes FSAB Financial Standards Accounting Board FSB Federal Savings Bank FTC Federal Trade Commission FTE Full time equivalent position FX Foreign Exchange GAAP Generally Accepted Accounting Principles GAP Mismatched asset and liability maturity position GENESYS General Examination System GNMA Government National Mortgage Association GTR Guarantor Gty Guaranty HC Holding Company HTM Held to Maturity IBBF Independent Bankers Bank of Florida IBC International Banking Corporation IBF International Banking Facility ICERC Interagency Country Exposure Review Committee IRR Interest Rate Risk IRRSA Interest Rate Risk Standard Analysis KYC Know Your Customer L&C Licensing and Chartering LC Letters of Credit LIBOR London InterBank Offering Rate LOC Letters of Credit LUA Letter of Understanding and Agreement M Thousands M&A Merger and Acquisition MIS Management Information System MMA Money Market Account MMDA Money Market Deposit Account MOU Memorandum of Understanding MV Market Value NA National Association NAFCU National Association of Federal Credit Unions NASCUS National Association of State Credit Union Supervisors NCUA National Credit Union Administration NCUSIF National Credit Union Share Insurance Fund NII Net Interest Income NIM Net Interest Margin NM State Non-Member Bank NOI Net Operating Income NOW Negotiable Order of Withdrawal NW New Worth O&D Officers and Directors OCC Office of the Comptroller of the Currency OH Overhead OM Operations Manager (formerly EIC-D) OREO Other Real Estate Owned OTRP Other Transfer Risk Problems OTS Office of Thrift Supervision P&A Purchase and Assumption P&I Principal and Interest PCA Prompt Corrective Action PITI Principal, Interest, Taxes, and Insurance PORE Potential Other Real Estate PR Prime Rate Repo Repossession RLOC Revolving Lines of Credit ROA Return on Assets ROAA Return on Average Assets ROCA Risk management, operational controls, compliance, and asset quality ROE Return on Equity; Report of Examination RSA Sate Sensitive Asset RSL Rate Sensitive Liability RTC Resolution Trust Corporation RVW Review Examiner RWA Risk-Weighted Average S&L Savings and Loan Association S&S Safety and Soundness (or Safe and Sound) SAIF Savings Association Insurance Fund SAR Suspicious Activity Report SCM State, County or Municipal Bonds SM State Member Bank; Special Mention SMR Sensitivity to Market Risk SNC Shared National Credit SPURA Securities Purchased Under Repurchase Agreement SSURA Securities Sold Under Repurchase Agreement SVP Senior Vice President TA Total Assets TC Title Certificate Tier I Tier I Capital Ratio TL Total Liabilities TM Team Member UBPR Uniform Bank Performance Report UCC Uniform Commercial Code UFIRS Uniform Financial Institution Rating System USPAP Uniform Standards of Professional Appraisal Practice WA Written Agreement Y2K Year 2000

Financial Dictionary A-Z

Offshore Banking and Trading Glossary

Financial ACRONYMS

Glossary from Swiss National Bank

Offshore Savings Glossary