List of Abbreviations

AAOIFI: Accounting and Auditing Organization for Islamic Financial Institutions
ABi: Accepted Bills-i
AHB: Amanah Hartanah Bumiputera
AITAB: Al-IjarahThumma Al-Bai
APA: asset purchase agreement
ASA: asset sales agreement
ASB: Amanah Saham Bumiputra
ATM: Automated teller machine
BB: business banking
BBA: Bai` bithaman ajil
BCBS: Basel Committee for Banking Supervision
BFR: base financing rate
BIA: basic indicator approach
BICC: building in construction cost
BIS: Bank for International Settlements
BNM: Bank Negara Malaysia
CA: capital arbitrage
CAMELS: capital, assets, management, earnings, liquidity, and sensitivity to risk
CAPM: capital asset pricing model
CDS: central repository system
CM: Commodity Murabahah
COF: cost of finance
DGAP: duration gap
EAD: exposure at default
EL: expected loss
FDR: fixed deposit rate
FIs: financial institutions
FTSE: Financial Times Stock Exchange
GDP: gross domestic product
GLC: government-linked company
GPP: grace profit period
HBT: home-building Takaful
IAIB: International Association of Islamic Banks
IAIS: International Association of Insurance Supervisors
IASC: International Accounting Standards Committee
IDB: Islamic Development Bank
IFD-i: Islamic Fixed Deposit-i
IFIs: Islamic financial institutions
IFSA: Islamic Financial Services Act
IFSB: Islamic Financial Service Board
IILM: International Islamic Liquidity Management
IMA: internal ...

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