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Risk Management Manual of Examination Policies

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Section 16.1 - Report of Examination Instructions

Appendix A � Abbreviations

The following are the principal abbreviations used in this Report of Examination.

et al And Others MM Millions
et ux And Spouse MMDA Money Market Deposit Account
a/k/a Also Known As Mtge Mortgage
AA Average Assets MV Market Value
AGI Adjusted Gross Income NI Net Income
AL Acres of Land NIM Net Interest Margin
ALLL Allowance for Loan and Lease Losses NOI Net Operating Income
AP Accounts Payable NOW Negotiable Order of Withdrawal
APBO Accounting Principles Board of Opinion NP Notes Payable
AR Accounts Receivable NR Notes Receivable
ARM Adjustable Rate Mortgage NW Net Worth
AV Appraised Value OA Other Assets
BHC Bank Holding Company OD Overdraft
BSA Bank Secrecy Act OH Overhead
BV Book Value OL Other Liabilities
CA Current Assets ORE Other Real Estate
CD Certificate of Deposit OS Operating Statement
CL Contingent Liabilities PL Prior Lien
CLOC Commercial Letter of Credit PLLL Provision for Loan and Lease Losses
CPA Certified Public Accountant PORE Potential Other Real Estate
CSV Cash Surrender Value PPD Prepaid
CT Certificate of Title PV Par Value
d/b/a Doing Business As ROA Return on Assets
DPC Debts Previously Contracted RBC Risk-Based Capital
DT `Deed of Trust REM Real Estate Mortgage
EDP Electronic Data Processing RSA Rate-Sensitive Assets
End Endorser or Endorsed RSL Rate-Sensitive Liabilities
EV Estimated Value RE Real Estate
F&F Furniture and Fixtures SA Security Agreement
FA Fixed Assets SBA Small Business Administration
FASB Financial Accounting Standards Board SFAS Statement of Financial Accounting Standards
FHA Federal Housing Administration SFR Single-Family Residence
FHLB Federal Home Loan Bank SLOC Standby Letter of Credit
FHLMC Federal Home Loan Mortgage Corporation TA Total Assets
FNMA Federal National Mortgage Association TE Tax Equivalent Basis
FS Financial Statement TL Total Liabilities
GP General Partner UBPR Uniform Bank Performance Report
GNMA Government National Mortgage Association UCC Uniform Commercial Code
Gty Guarantor or Guaranteed VA Veteran�s Readjustment Act
Inc Incorporated WC Working Capital
ISF In-Substance Foreclosure    
JM Joint Maker    
JV Joint Venture    
LOC Line of Credit    
LP Limited Partner    
LS Livestock    
M Thousands    
M&E Machinery & Equipment    
MBS Mortgage-Backed Security    
Mdse Merchandise    

Last Updated 03/10/2005 supervision@fdic.gov

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