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(Click for frequent words.) 74 FRS# 70 IFRS 68 IFRSs 62 FRSSE 62 IASB 61 AIFRS 61 IFRIC 60 IAS IFRS 60 CICA Handbook section 60 Accounting Standards Board 60 Accounting Standards 59 IFRS2 59 FSP FAS #-# 59 ASC Topic 59 Basel Accord 59 Solvency II 59 standard FRS# 59 Accounting Standards IAS 58 CRD3 58 HKAS 57 Financial Reporting Standards 57 CICA Section 57 Solvency II Directive 57 Reporting Standards IFRS 57 Exposure Draft 57 FSP #-# 57 triennial valuation 57 UCITS Directive 56 MCEV 56 Remuneration Code 56 FRS# accounting standard 56 FASB Statement 56 UCITS IV 56 AcG 56 CICA Handbook 56 IAS# accounting 56 Handbook Section 56 Reporting Standards 56 Solvency II directive 56 Gaap 55 Capital Requirements Directive 55 Corporate Governance Code 55 Basel II 55 FASB 55 SORP 55 Accounting Guideline 55 adopting IFRS 55 IFRS IFRS 55 ASC #-# 55 AIFM Directive 55 Fair Value Measurements 55 FSP APB #-# 54 CICA Handbook Section 54 SFAS No.# 54 APB Opinion No. 54 CGAAP 54 GAAPs 54 FRS# accounting 54 Basle II 54 actuarial valuations 54 FASB ASC #-# 54 FASB ASC 54 Ceiops 54 Ucits IV 54 CICA Accounting Guideline 54 IORP directive 54 ASC Topic #-# 54 AIFM directive 53 SFAS 53 FASB ASC Topic 53 Accounting Policies 53 IFRS IAS 53 AASB 53 Basel III 53 Embedded Value EEV 53 Accounting Guideline AcG 53 FAS# [001] 53 FSP EITF #-#-# [002] 53 Nitrates Directive 53 MIFID 53 FASB Statement No. 53 FAS# R 53 QSPEs 53 Financial Instruments Disclosures 53 NSFR 53 Auditing Practices Board 53 Embedded Value 53 IASB FASB 53 trivial commutation 53 IPSAS 53 IAASB 53 IAS 52 Business Combinations 52 Board AcSB 52 Hedging Relationships 52 EC Directive 52 ESA# 52 Handbook Sections 52 codecision procedure 52 EVLI 52 Accounting Standards Codification 52 PRIPs 52 EEV 52 comitology 52 FASB Interpretation 52 FAS #-# 51 pension schemes 51 Standardized Approach 51 CP#/# 51 CICA Handbook Sections 51 EITF #-# [001] 51 Basel Accords 51 life assurers 51 Counterparty Criteria 51 FASB IASB 51 SFAS No. 51 Position EITF #-#-# 51 ACCOUNTING STANDARDS 51 QIS4 51 Mifid 51 Pensions Regulator TPR 51 Occupational Pensions 51 UITF 51 PPF levy 51 derivative instrument 51 CGT taper relief 51 LGPS 51 CCCTB 51 FASB Emerging 50 Transparency Directive 50 procyclicality 50 OSFI 50 Financial Instruments 50 Conditional Asset 50 CEIOPS 50 CEBS 50 annuitisation 50 CICA issued 50 CPSS IOSCO 50 ASC #-#-# 50 UCITS IV Directive 50 No. AUG AIR 50 Machinery Directive 50 IVSC 50 Accounting Standards Codification ASC 50 IBIs 50 EC Directives 50 Board IASB 50 Financial Accounting Standards 50 Reporting Standards IFRSs 50 occupational pensions 50 QIS5 50 Financial Reporting Interpretations 50 contingently convertible debt 50 AcSB 50 EITF #-#-# 49 Pensionskassen 49 CHF#m [002] 49 FASB Interpretation No. 49 SFAS# R 49 proportionality principle 49 FATCA 49 Critical Accounting Policies 49 Basel III accord 49 EU Transparency Directive 49 Than Temporary Impairments 49 APB# 49 EITF Issue No. 49 Life assurers 49 Embedded Derivatives 49 IORP Directive 49 FAS 49 Waste Framework Directive 49 Waste Incineration Directive 49 EFRP 49 OTC derivatives 49 provisioning norms 49 Proposed Regulations 49 ABSs 49 AIFMD 49 Stewardship Code 49 compulsory annuitisation 49 Money Laundering Regulations 49 FSP EITF #-#-# [001] 48 #/#/EEC [002] 48 Emissions Trading Directive 48 Directive #/#/EC [003] 48 purposive approach 48 Securities Regulators CESR 48 Funding Requirement 48 securitisations 48 Entity Own 48 EITF #-# [002] 48 grandfathering provisions 48 USGAAP 48 NPRF 48 Directive #/#/EU 48 Generally Accepted 48 KIID 48 AS NZS #:# 48 FAS#R 48 Defined Benefit DB 48 Basel III norms 48 EFAMA 48 FAS #R 48 Machinery Directive #/#/EC 48 BASEL II 48 Exposure Drafts 48 GBP#.#b 48 Directive #/#/EC [005] 48 central counterparties CCPs 48 MiFID 48 Statement #R 48 CfDs 48 prudential norms 48 SFAS#R 48 Standards GIPS 48 Directive #/#/EEC [002] 48 Board FASB Interpretation 48 No. #R 48 EEV basis 48 PFZW 48 FASB #R 48 inancial 48 Reinsurance Directive 48 Statutory Accounting Principles 48 Basel III rules 48 #/#/EC [002] 48 FSCS levy 48 NGER 48 GASB 48 amortisations 47 CLERP 9 47 FSP AUG AIR 47 ASC Subtopic #-# 47 actuarial valuation 47 BEE codes 47 MCCSR 47 Age Discrimination Regulations 47 Half Yearly Financial 47 Derivative Instruments 47 Capital Adequacy 47 OFRs 47 FASB Accounting Standards Codification 47 Subpart F 47 FRS FinancialAnalytics 47 Interpretative Communication 47 Occupational Pension Schemes 47 EFRAG 47 CAMELS rating 47 securitization exposures 47 Board FASB Accounting 47 COSO framework 47 Rule 2a 47 Solvency 47 Pensions Regulator 47 AIMR PPS 47 Concession Arrangements 47 directive #/#/EC [002] 47 Hedging Relationships AcG 47 prudential framework 47 Explanatory Notes 47 Carbon Reduction Commitment 47 comitology procedure 47 Rule 2a 7 47 SFAS# 47 FSPs 47 Auditing Standard 47 Mediation Directive 47 Regulatory Impact Assessment 47 ASC# 47 Actuarial Standards 47 Core Tier 47 LULUCF 47 Hymans Robertson 47 DAC unlocking 47 Calman proposals 47 GASB Statement No. 47 Performance Standards GIPS 47 Banking Supervision BCBS 47 Capital Disclosures 47 Determining Whether 47 Landfill Directive 47 Michael Crooch 47 Amending Directive 47 CICA Emerging 47 Deposit Guarantee Schemes 47 Lamfalussy 47 Sarbox 47 Standards IFRS 46 distributable reserves 46 solvency ratio 46 Asset Retirement Obligations 46 adopting SFAS 46 #/#/EC [001] 46 Framework Directive 46 GBPm GBPm 46 IFRS changeover 46 EHPM 46 SFAS No.#R 46 FRBM Act 46 CESR 46 BS# [004] 46 goodwill amortization 46 c Relates 46 triennial actuarial valuation 46 GBPm GBPm GBPm 46 TFG CLO 46 hedge ineffectiveness 46 CRC Energy Efficiency 46 ATEX Directive 46 EU Nitrates Directive 46 Additions Accrual Basis 46 PPFs 46 LDI strategies 46 § #.#-# [004] 46 HiPortfolio 46 MVRs 46 Termination Benefits 46 Consultation Paper 46 EITF 46 French Gaap 46 CGT exemption 46 Cebs 46 Position APB #-# 46 KiwiSaver scheme 46 actuarial liabilities 46 adopting FIN 46 Occupational Pensions Supervisors 46 Fund Managers AIFM 46 DTAAs 46 PPS# 46 SEA Directive 46 PDSs 46 E#bn [001] 46 SEC Regulation SX 46 Oxera 46 PPRS 46 de minimis exception 46 subsidiarisation 46 Credit Institutions Stabilisation 46 GNAIE 46 prudential 46 MHPAEA 46 GRI Guidelines 46 ABCP conduits 46 Cobit 46 Notice #-# [001] 46 Hedging Activities 46 directive MiFID 46 EFRBS 46 Prudential Regulatory Authority 46 TCE RWA ratio 46 WEEE directive 46 Convergence Programme 46 DTR #.#.#R 46 Listing Rule #.#.# [001] 46 depolarisation 46 CLRG 46 clawback clauses 46 Subtopic #-# 46 Extinguishments 46 Transferable Securities 46 LLPs 45 EMEA Subsidiaries 45 regulator De Nederlandsche 45 Accounting Principles GAAP 45 writebacks 45 Task Force EITF Issue 45 overcollateralisation 45 Pension Regulator 45 BS# [002] 45 CICA handbook 45 EITF Topic D 45 Audited Accounts 45 RTFO 45 Accounting Practices 45 SDRT 45 COP MOP 45 CoCo bonds 45 SLHCs 45 ICOB 45 AIFM 45 HFSB 45 Generally Accepted Accounting Principles 45 Roaming Regulation 45 ASX Corporate Governance 45 UCITS 45 Appendix 4E 45 Taper Relief 45 materiality threshold 45 Subordinate Legislation Committee 45 Managers Directive 45 INIF 45 Accounting Principles 45 IPPC 45 Currency fluctuation 45 applied retrospectively 45 Company noncontributory defined 45 derivative liabilities 45 Headline PBIT 45 occupational pension 45 Retirement Obligations 45 solvency ratios 45 Gauzes 45 hedging instruments 45 actuarially determined 45 Standards Codification ASC 45 Defined Benefit Plans 45 Pension SIPP 45 nitrates directive 45 SFr#.#bn [003] 45 AfC 45 FAS #R Share 45 ERM 45 CfD 45 Cesr 45 stakeholder pensions 45 Foreign Currency Translation 45 prudential regulation 45 Punter Southall 45 actuarial 45 ADIs 45 Remedies Directive 45 stock exchanges SEs 45 similarly captioned 45 Incoterms ® 45 accounting rulemakers 45 remeasurements 45 RoHS Directive 45 Gauzès 45 € #.#trn 45 s#A [002] 45 prudential regulations 45 PLAR 45 IFRIC interpretations 45 Directive #/#/EC [001] 45 PRSAs 45 retranslation 45 see IP/#/# [001] 45 Actuarial Profession 45 Emissions Trading Scheme ETS 45 Offer Document dated 45 Lamfalussy process 45 Permanent Impairment 45 PSNB 45 Position SOP #-# 45 MEMO/#/# [002] 45 CoCos 45 Gerry Grimstone 45 gilt issuance 45 Och Ziff Operating 45 Original Bidder Statement 44 Eurocodes 44 Normalised 44 AFEP MEDEF recommendations 44 unrealized derivative 44 Customer Loyalty Programmes 44 iXBRL 44 IASC Foundation 44 postemployment benefits 44 lifestyling 44 Expenditure Select 44 Equitable Life 44 Internal Capital Adequacy 44 Funded Status 44 Ballantyne Re 44 FSA Sants 44 Currency translation 44 GARs 44 IAS IFRS accounting 44 MCEV basis 44 monoliners 44 CICA Accounting Standards 44 Accrual accounting 44 DEPB scheme 44 FRBMA 44 Marrakesh Accords 44 WEEE Directive 44 derivative instruments 44 FAS CAS pension 44 Direct Taxes Code 44 Myners 44 interim condensed consolidated 44 SIFIs 44 PFRDA Bill 44 Excessive Deficit Procedure 44 EUR#.#b 44 FAS #R Accounting 44 assurers 44 GMPs 44 procyclical 44 Corporate Governance Principles 44 Reinsurance Reform Act 44 FPIs 44 AAOIFI 44 SBLIC 44 Nonadmitted 44 CarbonNeutral Protocol 44 adopting SFAS #R 44 adopted Accounting Guideline 44 specie transfers 44 Exposure Draft ED 44 de minimis threshold 44 subvention scheme 44 AIFMs 44 dividend imputation 44 FoI Act 44 Sanlam Employee Benefits 44 recapitalisations 44 unrealized derivative gain 44 IUC regime 44 SFAS No.# Accounting 44 Information Packs Hips 44 OMB Circular 44 Hedge Accounting 44 Directive #/#/EC [004] 44 NPSS 44 Carbon Reduction Commitment CRC 44 Recommended Practice 44 FIN #R 44 REACH Regulation 44 amortise 44 value reductions MVRs 44 Investment Schemes 44 Temporary Framework 44 La.Code Crim.P. art 44 Renewables Obligation RO 44 JAR OPS 44 EIA Notification 44 Incoterms 44 monoline exposures 44 nutrient profiling 44 TCE ratio 44 directive #/#/EC [001] 44 BS #-#:# 44 Employees Pension Scheme 44 uncleared swaps 44 Reclassifications 44 AFEP MEDEF 44 Advisers Act 44 OPEBs 44 FASB Codification 44 Liquidity Ratio 44 UNCITRAL Model Law 44 actuaries Watson Wyatt 44 Panostaja Oyj Panostaja oyj 44 Carbon Emissions Trading 44 Pricing Supplement 44 QMV 44 No. #R FAS 44 Friends Provident plc 44 Glastir 44 Accounting Standard AASB 44 Accounting Bulletin 44 reclassed 44 OTMS 44 FAR clauses 44 SSAP 44 EU Landfill Directive 44 Statutory Instrument 44 Schedule UTP 44 forestry LULUCF 44 Accounting Standards Codification Topic 44 Securitised 44 Qrops 44 AUSFTA 44 ECOFIN 44 Board FASB promulgates 44 flow hedges 44 Laith Khalaf pensions 44 NON CASH EXPENSES 44 demutualising 44 Interagency Guidance 44 Rights TRIPS 44 Employees Provident Funds 44 Scheme SPS 44 perpetual debentures 44 Board GASB 44 Unconsolidated Investments 44 HUF #bn [002] 44 OSC Policy 44 IFRS IASB 44 Occupational Pensions Regulatory Authority 44 EIOPA 44 BS #:# 44 Newcits 44 FSA Handbook 44 Payment #R 44 EWTD 44 CFR § #.# [004] 44 contingently convertible securities 44 covenant calculations 44 ČNB 44 Services Directive PSD 43 Jamil Khatri 43 capitalisations 43 FINRA Rule 43 LTIPs 43 nancial 43 FINANCIAL STATEMENTS FOR 43 Implementing Regulations 43 disallowable 43 TRUPS 43 Task Force EITF 43 MIMPS 43 Items affecting comparability 43 Standardized Distributable Cash 43 postretirement obligations 43 PVNBP 43 SurfControl deferred revenue 43 G3 Guidelines 43 employers PRSI 43 Identity Cards Bill 43 weightages 43 spokesman Neal McGarity 43 Conduct HVCC 43 Nice Treaty 43 SIGNIFICANT ACCOUNTING POLICIES 43 NFPA codes 43 Ucits 43 Equity Investees 43 SDR allocations 43 Novae Re 43 Nitrate Vulnerable Zones 43 Security ISPS Code 43 EITF Issue 43 nonGAAP 43 Extra Ordinary Items 43 Malegam committee 43 UCITS III 43 Euratom Treaty 43 collateralisation 43 indexation allowance 43 CENVAT Credit 43 variable remuneration 43 Minimum Continuing 43 ISO #-#:# 43 IORP 43 Statutory 43 disapplied 43 Securitisations 43 Student Loan Scheme 43 Regulation SX 43 Cash Flow Statement 43 UPMIFA 43 riskpro ™ 43 DAC unlock 43 condensed consolidated interim 43 Rev. Proc 43 undrawn commitments 43 FASB Staff 43 excludes unrealized gains 43 Annual Audited Consolidated 43 Mutual Funds Regulations 43 Single Payment 43 MFFO 43 Public Contracts Regulations 43 derecognition 43 Auditing Standards 43 Takeover Directive 43 benchmark PLR 43 GBP #bln [001] 43 Listing Rule #.#.# [005] 43 Apcims 43 de Larosière 43 Rev. Rul 43 McCreevy 43 WEEE Regulations 43 III.#.# 43 Consistent Embedded 43 L.#/# 43 Codification 43 Occupational Pensions Supervisors CEIOPS 43 Disclosure Requirements 43 Recent Accounting Pronouncements 43 Additional Voluntary Contributions 43 de minimis exemption 43 Habitats Directive 43 AIFs 43 Normalised earnings 43 Water Framework Directive 43 OFR 43 IRDA norms 43 Variable Interest Entities FIN 43 RIDDOR 43 Decree #/#/ND-CP [002] 43 GBP'# GBP'# 43 prudential requirements 43 Algo Credit 43 #.#.#R 43 Compulsory Purchase Act 43 audited consolidated 43 Tailoring Rule 43 Non IFRS 43 RQF 43 micro prudential 43 Wynaendts 43 Saica 43 Consolidated Financial 43 QROPS 43 BS EN # 43 Regulation SK 43 Specification PAS 43 ISO IEC #-#:# 43 Recapitalisation Proposal 43 Renewable Energy Directive 43 SCOR Vie 43 Unrealized Gain Loss 43 Recalculation 43 PFIs 43 Stakeholder pensions 43 Generally Accepted Accounting 43 Financial Statements 43 derivatives 43 www.dailyrecord.co.uk rules 43 Rm Rm 43 GBP#.# billion [003] 43 APCIMS 43 Adjustment Expenses 43 acquis communautaire 43 accounting 43 Variable Interest Entities 43 Monolines 43 actuarial assumptions 43 IRFS 43 IR# [003] 43 Recapitalisation 43 Consumer Contracts Regulations 43 SIFT Tax 43 IOSCO Code 43 Whistlejacket SIV 43 SNITS 43 MPIG 43 TRIPs Agreement 43 Directive #/#/EC [002] 43 counter OTC derivatives 43 Critical Accounting 43 Load Structure 43 forestry MIS 43 collateralised debt 43 Reporting Interpretations 43 FpML 43 Covered Bonds 43 retrospectivity 43 Financial Institutions AAOIFI 43 procyclical effects 43 Takeover Regulations 43 bonus malus system 43 ICNIRP guidelines 43 Industry Classification Benchmark ICB 43 Accounting Standards IPSAS 43 b Excludes 43 MFRS 43 ISDA Master Agreement 43 #,# #,# #,# [012] 43 observable inputs 43 ULIPS 43 Santiago Principles 43 Decision #/#/EC 43 MYTO 43 NVZ 43 Adjusted Ebitda 43 de Larosiere 43 sectoral caps 43 Code Section #A 43 Core Principles 43 Buildings Directive 43 Emissions Trading System 43 EUR#bn [002] 43 equivalent APE 43 Ecodesign 43 DTR #.#.# 43 UCITS directive 43 Exempt Exempt Tax 43 actuarial calculations 43 Banking Supervisors CEBS 43 VaR 43 ASSET RETIREMENT OBLIGATIONS 42 SFr#bn 42 Mr Briault 42 Integrated Pollution Prevention 42 Isda 42 Government Actuary 42 retrospectively adjusted 42 NET ASSET VALUE 42 Control Objectives 42 Capitalisation 42 Protection ICNIRP 42 EU# regulations 42 OREO valuation 42 collateralised debt obligations CDOs 42 applied prospectively 42 Amortisation 42 Liability Directive 42 Ssas 42 SFAS #R 42 Remuneration Report 42 monoline exposure 42 Prof Honohan 42 Renewables Obligation 42 Standard #R Share 42 ARFs 42 Sarbannes Oxley 42 UCITS Undertakings 42 Reits 42 Based Payment SFAS 42 suspend redemptions 42 APRA regulated 42 FASB Statement #R 42 De Minimis 42 Deductions depreciation 42 Eurovignette Directive 42 Pension Schemes 42 AXA IM 42 prudential oversight 42 PSBR 42 LIFO accounting 42 Depreciations 42 Appendix 4D 42 Generally Accepted Auditing Standards 42 indexation 42 General Accepted Accounting 42 nonadmitted 42 Services IPBES 42 No. #R Share 42 auditor attestation 42 Restatements 42 TUPE 42 FDs 42 COSO 42 Statutory Liquidity Ratio SLR 42 DPEF 42 LGIM 42 notional amounts 42 EBIAT 42 SAYE schemes 42 contemporaneous documentation 42 Comparability 42 RUB #.#bn [001] 42 restruc turing 42 covenant ratios 42 Block Exemption 42 Partial Cash 42 OFGEM 42 Unrealized Gains Losses 42 applies prospectively 42 TUPE regulations 42 Commercial Code HGB 42 ACCOUNTING POLICIES 42 FERNBACH 42 Finma 42 ABCP holdings 42 explanatory memoranda 42 PFI PPP 42 Corporate Governance Statement 42 Gershon Review 42 IAPF 42 Efama 42 Legal #.# 42 FIN #R Consolidation 42 Industry Classification Benchmark 42 pension S2P 42 LXI Standard 42 GAAP 42 CFR Pt 42 Block Exemption Regulation 42 ECB Wellink 42 PTEs 42 Operational Efficiency Programme 42 antidilution 42 non domiciliaries 42 Standardised 42 Mr Elderfield 42 LAQC 42 DIFs 42 Structured Finance Transactions 42 ACAS Code 42 re REMICs 42 Enabling Clause 42 Statutory Audit 42 Ms Farnish 42 Securitized Debt 42 LTCH PPS 42 SFLG 42 FTSE4Good index 42 Urgent Issues 42 Miscellaneous Provisions Bill 42 Emission Trading 42 Environmentally Sensitive Areas 42 fiscally neutral 42 BNetzA 42 Stamp Duties Act 42 CONSOLIDATED CASH FLOW STATEMENT 42 EURm 42 RAROC 42 Management FRBM Act 42 NASD Rule 42 Derivative Liabilities 42 gilts maturing 42 subsidiarity principle 42 Plans SIPs 42 Schengen acquis 42 principles GAAP 42 MANAGEMENT DISCUSSION AND ANALYSIS 42 NYSE Rule #A.# 42 financialstatements 42 E1bn 42 AVCs 42 No. EITF #-#-# 42 Transparency Rules 42 FlexFinance ® 42 Gains Tax 42 SEK -# 42 Defined Benefit Pension 42 Transport Fuels Obligation 42 Sipps 42 Neschen AG 42 bandings 42 EGTT 42 Pension Reform Act 42 EU ETS 42 Gain Supplement 42 Shari'a principles 42 Non GAAP Measure 42 amortized cost 42 FAS# [003] 42 GASB Statement 42 SEK -#.# -#.# [002] 42 VIEs 42 NZX Listing Rules 42 operatingincome 42 Decree #/#/ND-CP [001] 42 EUWAX AG 42 £ #.#tn 42 FINANCIAL INSTRUMENTS 42 Legislative Decree 42 SSASs 42 SarbOx 42 Tfr 42 readily determinable 42 SFr#.#bn [001] 42 GBP #.#bln [001] 42 solvency 42 Revios 42 Variable Interest Rate 42 DTAs 42 FSSC # 42 GBP#.#B [002] 42 IPPC Directive 42 AFS licensees 42 sovereign CDS 42 Coreper 42 Equator Principles 42 COE quota 42 MCCSR ratio 42 PRMS 42 Chartered Accountants CICA 42 AS5 42 TUPE Regulations 42 PBGF 42 Subtitle C 42 Stamp Duty holiday 42 Eurosif 42 Scoping Plan 42 BCRs 42 Tax SDLT 42 Civil Contingencies Bill 42 AICPA Statement 42 PMBs 42 LAQCs 42 -# -1 42 Proposed Rule 42 Derivative instruments 42 Circular Letter 42 IRP# 42 Wichford 42 Currency Translation 42 Rating Methodology 42 Currency translation differences 42 SEK#.#bn [004] 42 Emissions Trading Scheme 42 ECOFIN Council 42 § 7A 42 Sebi circular 42 Income Trusts 42 Special Purpose Entities 42 FAIS Act 42 multiemployer 42 adopted FASB Statement 42 Lisbon Treaty 42 Lex MOL 42 beia 42 -triseries 42 petition skimps 42 SIMPLE IRAs 42 GOING CONCERN 42 International Statistical Classification 42 calculating covenant