Financial Soundness Indicators : Compilation Guide

Front Matter

Front Matter

Author(s):
International Monetary Fund
Published Date:
April 2006
    Share
    • ShareShare
    Show Summary Details

    © 2006 International Monetary Fund

    Cataloging-in-Publication Data

    Financial soundness indicators : compilation guide—Washington, D.C. : International Monetary Fund, 2006.

    p. cm.

    Includes bibliographical references.

    ISBN 1-58906-385-6

    1. Financial institutions—Auditing. 2. International Monetary Fund.

    I. International Monetary Fund.

    HF5686.F46F35 2006

    Price: $32.00

    Please send orders to:

    International Monetary Fund, Publication Services

    700 19th Street, N.W., Washington, D.C. 20431, U.S.A.

    Tel.: (202) 623-7430 Telefax: (202) 623-7201

    E-mail: publications@imf.org

    Internet: http://www.imf.org

    Contents

    Abbreviations

    AAOIFI

    Accounting and Auditing Organization for Islamic Financial Institutions

    BCBS

    Basel Committee on Banking Supervision

    BCLP

    Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries (Laurin and Majnoni, 2003)

    BCPs

    Basel Core Principles

    BIS

    Bank for International Settlements

    BPM5

    Balance of Payments Manual, fifth edition (IMF, 1993)

    CAMELS

    Capital adequacy, asset quality, management soundness, earnings and profitability, liquidity, and sensitivity to market risk

    CFC

    Consumption of fixed capital

    CPLG

    Basel Core Principles Liaison Group

    DQAF

    Data Quality Assessment Framework (IMF)

    EBIT

    Earnings before interest and tax

    ECB

    European Central Bank

    ERGD

    Expected recovery given default (BCBS)

    EWS

    Early warning system

    FC

    Funds contributed by owners

    FSAP

    Financial Sector Assessment Program

    FSF

    Financial Stability Forum

    FSI

    Financial Soundness Indicator

    FSIM

    Financial services indirectly measured

    G-10

    Group of Ten

    GDDS

    General Data Dissemination System

    GDP

    Gross domestic product

    GFSM

    Government Finance Statistics Manual (IMF, 2001a)

    GNF

    Global note facility

    HHR

    Hui-Heubel Ratio

    IAS

    International accounting standard

    IASB

    International Accounting Standards Board

    IBS

    International banking statistics (BIS)

    IFI

    Islamic financial institution

    IFRS

    International Financial Reporting Standard (IASB)

    IFSB

    Islamic Financial Services Board

    IIF

    Institute for International Finance

    IMF

    International Monetary Fund

    IRB

    Internal Ratings Based (BCBS)

    ISIC

    International Standard Industrial Classification of all Economic Activities

    LGD

    Losses given default

    LoCs

    Letters of credit

    MFSM

    Monetary and Financial Statistics Manual (IMF, 2000a)

    NIF

    Note issuance facility

    NPISHs

    Nonprofit institutions serving households

    NPLs

    Nonperforming loans

    ODC

    Other depository corporation

    OFC

    Other financial corporation

    OTC

    Over-the-counter

    PD

    Probabilities of default

    PLS

    Profit and loss sharing

    RAROC

    Risk-adjusted return on capital

    Repo

    Repurchase agreement

    ROA

    Return on assets

    ROE

    Return on equity

    RTGS

    Real Time Gross Settlement

    RUF

    Revolving underwriting facility

    SDDS

    Special Data Dissemination Standard (IMF)

    SDRs

    Special drawing rights

    SIC

    Standard Industrial Classification

    SIR

    Spread between the highest and lowest interbank rate

    SLDR

    Spread between reference lending and deposit rates

    1993 SNA

    System of National Accounts 1993 (Commission of the European Communities and others, 1993)

    SPE

    Special purpose entity

    SPV

    Special purpose vehicle

    WAMU

    West African Monetary Union

      You are not logged in and do not have access to this content. Please login or, to subscribe to IMF eLibrary, please click here

      Other Resources Citing This Publication