This glossary contains terms and abbreviations in the field of regulatory reporting. It should help you to get a quick and general overview of the respective terms.
Asset Encumbrance (AE) denotes all forms of claims on assets, e.g. secured financial transactions and guarantees, securities lendings, collateralization of market values of transactions with derivatives.
The Alternative Investment Fund Manager Directive (AIFMD) is a directive by the EU, which came into force on November 11, 2010. It regulates managers of alternative investment funds settled in the EU and managers, who want to trade with funds in the EU.
The Foreign Exposure (German: Auslandskreditvolumen; AKV) is part of the German Banking Act (KWG) and denotes the sum of all exposures to foreign entities of German financial institutions. Its reporting has to be done in accordance with §25 (3) of the German Banking Act.
The Additional Liquidity Monitoring Metrics (ALMM) report liquidity parameters in addition to the Liquidity Coverage Ratio (LCR) and the Net Stable Funding Ratio (NSFR), e.g., maturity balance sheet, concentration of financing of political parties or products and refinancing costs.
Analytical Credit Datasets (AnaCredit) are a new project of the European Central Bank (ECB) to collect granular (loan-level) credit and credit-risk data within the Euro area for statistical purposes. The draft of the binding ECB regulation was published in December 2015 and data collection should begin in March 2018.
The Asset Quality Review (AQR) is a risk-oriented auditing of selected balance-sheet positions of banks und supervision of the Single Supervisory Mechanism (SSM) by the European Central Bank (ECB) for the reference date December 31, 2013. A capital gap of 25 billion EUR was discovered at 25 banks, which has subsequently been closed.
The External Position (German: Auslandsstatus; AUSTA) shows all assets and liabilities of German banks towards foreign entities. It is calculated by the Deutsche Bundesbank on a monthly basis.
The German Foreign Trade & Payments Act (German: Außenwirtschaftsgesetz; AWG) has been in force since September 1, 1961 and regulates the traffic of all assets with foreign countries.
The German Foreign Trade and Payments Ordinance (German: Außenwirtschaftsverordnung; AWV) is part of the German Foreign Trade & Payments Act (AWG) and regulates its implementation. It came first into force on August 22, 1961 and was updated on September 1, 2013. The AWV contains regulations concerning authorizations, procedures and reporting as well as rules concerning penalty and punishment.