Glossary

Accruals
Act on the Appropriateness of Management Board Compensation (VorstAG)
Advanced Internal Ratings Based Approach (AIRB)
Advanced Measurement Approach (AMA)
AIFM Tax Amendment Act (AIFM-StAnpG)
Alternative Investment Fund Managers Directive
Asset liability study
Available-for-sale
Available net liquidity concept
Banking book
Bank Recovery and Resolution Directive (BRRD)
Basel II
Basel III
Capital Requirements Directive (CRD IV)
Capital Requirements Regulation (CRR)
Close-out risks
Committee of European Banking Supervisors (CEBS-Guidelines)
Compensation fund of German banks (Entschädigungsfonds deutscher Banken, EdB)
Confidence level
Conversion factor
Contracts for Difference (CFD)
Core capital
Cost/income ratio
Credit spread
Credit value-at-risk (CVaR)
DAXSector Financial Services Performance Index
Deferred compensation
Deferred taxes
Economically required capital
ErC
European Interbank Offered Rate(EURIBOR)
Exchange Traded Commodities (ETC)
Exchange Traded Funds (ETF)
Exchange Traded Notes (ETN)
Executive compensation regulation for banks (InstitutsVergV)
Fintechs
GIIPS
Hedge accounting
Impairment
Interest rate swap
Internal Capital Adequacy Assessment Process (ICAAP)
Investment Grade
Leverage ratio (LR)
Liquidity coverage ratio (LCR)
LTE
Markets in Financial Instruments Regulation (MiFID)
Minimum requirements for risk management (MaRisk)
Multi-tier server structure
Net Stable Funding Ratio (NSFR)
Order Desk Depot custody account
Prime Standard
Projected unit credit method
Responsive Design
Revaluation reserves
Risk assets
Risk cover potential
Risk-bearing capacity
Sales follow-up commission
Single Resolution Mechanism (SRM)
Solvency Regulation (SolvV)
Stress test
Trailing stop
Value-at-risk (VaR)
VideoIdent
Waiver regulation
Warrant
White labelling