Capital One 2013 Annual Report Download - page 142

CCB: Chevy Chase Bank, F.S.B., which was acquired by the Company on February 27, 2009.
COBNA: Capital One Bank (USA), National Association, one of our fully owned subsidiaries, which offers
credit and debit card products, other lending products and deposit products.
Collective trusts: An investment fund formed from the pooling of investments by investors.
Commercial Lending: Primarily provides financing to real estate investors/owners for multifamily properties as
well as financing office, retail and industrial properties.
Company: Capital One Financial Corporation and its subsidiaries.
CONA: Capital One, National Association, one of our fully owned subsidiaries, which offers a broad spectrum
of banking products and financial services to consumers, small businesses and commercial clients.
Credit derivatives: Contractual agreements that provide insurance against a credit event of one or more
referenced credits. Such events include bankruptcy, insolvency and failure to meet payment obligations when
due.
Credit risk: Credit risk is the risk of loss from an obligor’s failure to meet the terms of any contract or otherwise
fail to perform as agreed.
Derivative: A contract or agreement whose value is derived from changes in interest rates, foreign exchange
rates, prices of securities or commodities, credit worthiness for credit default swaps or financial or commodity
indices.
Discontinued operations: The operating results of a component of an entity, as defined by ASC 205, that are
removed from continuing operations when that component has been disposed of or it is management’s intention
to sell the component.
Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”): Regulatory reform
legislation signed into law on July 21, 2010. This law broadly affects the financial services industry and contains
numerous provisions aimed at strengthening the sound operation of the financial services sector.
Exchange Act: The Securities Exchange Act of 1934.
eXtensible Business Reporting Language (“XBRL”): A language for the electronic communication of business
and financial data.
Federal Reserve: Board of Governors of the Federal Reserve System.
Final Rule: A new capital rule finalized by the Federal Reserve, the OCC and the FDIC (collectively, the U.S.
federal banking agencies) that implements the Basel III capital accord developed by the Basel Committee on
Banking Supervision and certain Dodd-Frank Act capital provisions and updates the PCA capital requirements.
Foreign currency swaps: An agreement to exchange stipulated amounts of one currency for another currency at
one or more future dates.
Foreign exchange contracts: Contracts that provide for the future receipt or delivery of foreign currency at
previously agreed-upon terms.
Forward rate agreements: Contracts to exchange payments on a specified future date, based on a market
change in interest rates from trade date to contract settlement date.
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