Freddie Mac 2004 Annual Report Download - page 243

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INDEX OF ACRONYMS
We are providing this index of acronyms used in this Information Statement for the convenience of the
reader. All of the acronyms listed below are deÑned at their Ñrst use in this document.
ABO Accumulated beneÑt obligation
AICPA American Institute of CertiÑed Public Accountants
AOCI Accumulated other comprehensive income (loss), net of taxes
APB Accounting Principles Board
ARM Adjustable-Rate Mortgage
CMT Constant Maturity Treasury
CON Statements of Financial Accounting Concepts
DOL Department of Labor
EITF Emerging Issues Task Force
ERISA Employee Retirement Income Security Act
ESPP Employee Stock Purchase Plan
Fannie Mae Federal National Mortgage Association
FASB Financial Accounting Standards Board
FHA Federal Housing Administration
FICO Credit scores initially developed by Fair, Issac and Co., Inc.
FIN Financial Accounting Standards Board Interpretation
Freddie SUBS Subordinated debt securities issued by Freddie Mac
FSP Financial Accounting Standards Board StaÅ Position
GA Guarantee Asset
GAAP Generally Accepted Accounting Principles
Ginnie Mae Government National Mortgage Association
GO Guarantee Obligation
GSE Government-Sponsored Enterprise
GSE ACT The Federal Housing Enterprises Financial Safety and Soundness Act of 1992
HUD Department of Housing and Urban Development
IRC Internal Revenue Code
IRR Internal Rates of Return
IRS Internal Revenue Service
LIBOR London Interbank OÅered Rate
LIHTC Low-Income Housing Tax Credit
LTV Loan-to-Value
MD&A Management's Discussion and Analysis of Financial Condition and Results of
Operations
NPV Net Present Value
NYSE New York Stock Exchange
OFHEO OÇce of Federal Housing Enterprise Oversight
OTC Over-the-Counter
PBO Projected beneÑt obligation
PC Mortgage Participation CertiÑcate
PMI Primary Mortgage Insurance
PMVS Portfolio Market Value Sensitivity
PMVS-L Portfolio Market Value Sensitivity Level
PMVS-YC Portfolio Market Value Sensitivity Yield Curve
PwC PricewaterhouseCoopers LLP
REIT Real Estate Investment Trust
REMIC Real Estate Mortgage Investment Conduit
REO Real Estate Owned
RHS Rural Housing Service
RSU Restricted Stock Units
QFA Quarterly Funding Announcement
Freddie Mac
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