BKLM120000 - Introduction: abbreviations used
The Bank Levy Manual uses the following abbreviations:
| Abbreviation | Full term |
|---|---|
| BIPRU | The FCA’s Prudential Sourcebook for Banks, Building Societies and Investment Firms – part of the FCA Handbook https://www.handbook.fca.org.uk/handbook/BIPRU/1/ |
| 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 – part of the FCA Handbook https://www.handbook.fca.org.uk/handbook/IFPRU/1/ |
| 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 |