| ABCP |
Asset-Backed Commercial Paper |
| ABS |
Asset-Backed Securities |
| ABS-SPC |
Asset-Backed Securities Special Purpose Company |
| AMC |
Asset Management Company |
| ASP |
Asset Securitisation Plan |
| ASPV |
Australian Special Purpose Vehicle |
| CBO |
Collateralised Bond Obligation |
| CDO |
Collateralised Dept Obligation |
| CDS |
Credit Default Swap |
| CFO |
Collateralised Fund Obligations |
| CLO |
Collateralised Loan Obligation |
| CMBS |
Commercial Mortgage-Backed Securities |
| CMN |
National Monetary Council |
| CMO |
Collateralised Mortgaged Obligations |
| CTA |
Corporate Tax Act |
| ECN |
Extendable Commercial Paper |
| FASB |
Financial Accounting Standards Board |
| FMV |
Fair Market Value |
| GAAP |
Generally Accepted Accounting Principles |
| GST |
Goods and Services Tax |
| IAS |
International Accounting Standards |
| IASB |
International Accounting Standards Board |
| IFRS |
International Financial Reporting Standard |
| IO |
Interest Only |
| IOF |
Tax on Financial Operation |
| IRR |
Internal Rate of Return |
| IRS |
Internal Revenue Service |
| LLC |
Limited Liability Companies |
| MBS |
Mortgage-Backed Securities |
| NDRC |
National Development & Reform Commission |
| NPC |
National Principal Contracts |
| NPL |
Non-Performing Loan |
| NRSRO |
Nationally Recognised Statistical Rating Organisation |
| PAC |
Planned Amortisation Certificate |
| PCOB |
Primary Collateralised Bond Obligation |
| PCCR |
Purchased Credit Card Relationships |
| PO |
Principal Only |
| QDI |
Qualifying Debt Instruments |
| QSPE |
Qualifying Special Purpose Entity |
| REIT |
Real Estate Investment Trust |
| REMIC |
Real Estate Mortgage Investment Conduits |
| RITC |
Reduced Input Tax Credit |
| RMBS |
Residential Mortgage-Backed Securities |
| SAFE |
State Administration of Foreign Exchange |
| SAS |
Special Accounting Standards for ABS – SPCs |
| SCBO |
Secondary Collateralised Bond Obligation |
| SPC |
Special Stock Corporation |
| SPE |
Special Purpose Entity |
| SPT |
Special Purpose Trust |
| SPUT |
Special Purpose Unit Trust |
| SPV |
Special Purpose Vehicle |
| TAC |
Targeted Amortisation Class Bonds |
| VIE |
Variable Interest Entities |
