BKLM120000 - Introduction: abbreviations used
The Bank Levy Manual uses the following abbreviations:
Abbreviation | Full term |
|---|---|
BIPRU | The FCA's Prudential Sourcebook for Banks, Building Socieites and Investment Firms which was part of the FCA Handbook |
CATA | Capital Attribution Tax Adjustment |
CT | Corporation Tax |
CTA 2009 | Corporation Tax Act 2009 |
CTA 2010 | Corporation Tax Act 2010 |
FA 2011 | Finance Act 2011 |
FSMA00 | Financial Services and Markets Act 2000 |
FRS | Financial Reporting Standard |
FCA | Financial Conduct Authority |
FSCS | Financial Services Compensation Scheme |
HQLA | High Quality Liquid Assets |
IAS | International Accounting Standards |
ICTA | Income and Corporation Taxes Act 1988 |
IFPRU | The FCA's Prudential Sourcebook for Investment Firms which was part of the FCA Handbook |
IT | Income Tax |
JV | Joint Venture |
KERT | Key Entrepreneurial Risk Taking |
OECD | Organisation for Economic Co-Operation and Development |
PRA | Prudential Regulation Authority |
QIP | Quarterly Instalment Payment |
TCGA | Taxation of Chargeable Gains Act 1992 |
UK | United Kingdom |
UK GAAP | United Kingdom Generally Accepted Accounting Practice |
US GAAP | United States Generally Accepted Accounting Principles |