IBANK Part 1 Table of Acronyms and Abbreviations

acronym or abbreviation meaning comment
AAOIFI Accounting and Auditing Organisation for Islamic Financial Institutions -
CET 1 capital common equity tier 1 capital see rule 3.2.8
CIPR Customer and Investor Protection Rules 2019 -
CMF commodity murabahah financing see rule 1.3.8
CMLF commodity murabahah for liquid funds see rule 1.3.7
CMT commodity murabahah transaction see rule 1.3.6 (2)
CRM technique credit risk mitigation technique (under Part 4.6) see rule 4.6.2
CTRL Governance and Controlled Functions Rules 2012 -
DCR displaced commercial risk see rule 11.2.2 (2)
ECRA external credit rating agency see Part 2
FSR Financial Services Regulations -
GCC Gulf Cooperation Council -
IAH investment account holder -
ICAAP internal capital adequacy assessment process see rule 3.1.5
IFRS International Financial Reporting Standards -
IFSB Islamic Financial Services Board see rule 1.1.1, note 1
IILMC International Islamic Liquidity Management Corporation -
INMA Investment Management and Advisory Rules 2014 -
IMB ijarah muntahia bittamleek see rule 1.3.13
IRR investment risk reserve see rule 11.2.5 (5)
MPO contract murabahah for purchase orderer contract see rule 1.3.4
OECD Organisation for Economic Cooperation and Development -
OTC over the counter -
PER profit equalisation reserve see rule 11.2.5 (4)
PSIA profit sharing investment account see rule 11.1.2
QFC Qatar Financial Centre -
ROR risk rate of return risk see rule 11.2.1 (1)
SPE special purpose entity see rule 10.2.7

Amended by QFCRA RM/2019-4 (as from 1st January 2020).