Board of Governors of the Federal Reserve System

Appendix B: Abbreviations

ACL

allowance for credit losses

ALLL

allowance for loan and lease losses

BHC

bank holding company

CAMELS

Capital adequacy, Asset quality, Management, Earnings, Liquidity, and Sensitivity to market risk

CARES Act

Coronavirus Aid, Relief, and Economic Security Act of 2020

CBLR

community bank leverage ratio

CBO

community banking organization

CCAR

Comprehensive Capital Analysis and Review

CDS

credit default swap

CECL

current expected credit losses

CET1

common equity tier 1 capital

CRE

commercial real estate

C&I

commercial and industrial

Dodd-Frank Act

Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010

FASB

Financial Accounting Standards Board

FBO

foreign banking organization

FDIC

Federal Deposit Insurance Corporation

FFIEC

Federal Financial Institutions Examination Council

FIRREA

Financial Institutions Reform, Recovery, and Enforcement Act of 1989

G-SIB

global systemically important bank

HCR

horizontal capital review

HQLA

high-quality liquid assets

IHC

intermediate holding company

LBO

large banking organization

LFBO

large and foreign banking organization

LFI

large financial institutions

LIBOR

London interbank offered rate

LISCC

Large Institution Supervision Coordinating Committee

MDI

minority deposit institutions

NAT

national bank

NBA

nonbank assets

NMB

nonmember bank

NPL

nonperforming loan

OCC

Office of the Comptroller of the Currency

OFAC

Office of Foreign Assets Control

PFP

Partnership for Progress

PPP

Paycheck Protection Program

PPPLF

Paycheck Protection Program Liquidity Facility

RBO

regional banking organization

ROAA

return on average assets

ROE

return on equity

SBA

Small Business Administration

SEC

U.S. Securities and Exchange Commission

SHC

securities holding company

SLHC

savings and loan holding company

SMB

state member bank

wSTWF

weighted short-term wholesale funding