본)인가 Authorization of License
(예산)출연금 Contribution (to Budget)
가계금전신탁 Household Money-In-Trust
가계자금 대출금 Loans to Households
가교은행 Bridge Bank / Bridging Bank
감봉 Salary Reduction / Wage Cut
감사 Auditor
감사원 Board of Audit and Inspection(BAI)
감사원법 Board of Audit and Inspection Act
감사원장 Chairman of the BAI
감자 Capital Decrease / Reduction of Capital / Write-down of Equity
갑기금 Capital A Funds(General Working Capital of a Foreign Bank’s Branch)
거래계정(자산) Trading Account(Assets)
거액금융사고 Major Financial Incident
거액여신 Large Credits
거액여신 총액한도제 Ceiling System on the Sum of Large Exposures
건전성 규제(감독) Prudential Regulation / Prudential Supervision
검사반장 Bank Examiner in Charge / Principal Bank Examiner
검사보고서 Examination Report
검사통보서 First Day Letter
견책 Reprimand
결산일 The Closing Date of the Fiscal Year
결합재무제표 Combined Financial Statement
겸영업무 Concurrent Business / Ancillary Business
겸직제한 Restriction on Holding of Posts Concurrently
경고 Notice of Censure / Warning Letter
경과조치 Interim Measure
경영개선권고 Management Improvement Recommendation
경영개선명령 Management Improvement Order (or Cease and Desist Order)
경영개선조치 Management Improvement Measures / Steps for Managerial Improvement
경영공시 Public Disclosure of Management Performance
경영권 Managerial Powers
경영권 포기각서 Written Pledge to Renounce the Right of Control
경영실적보고서 Management Performance Report
경영실태평가 Management Status Eval!uation
경영정상화계획 Management Rehabilitation Plans / Management Normalization Plans
경영지도기준 Prudential Management Guidelines
경영지도비율 Prudential Management Ratios
경영진 자격심사 Fit and Proper Tests for Management
경영합리화권고 Advice on Management Rationalization
계열기업군 Interlinked Business Group
계열사 Affiliate / Affiliated Company
고정여신 Substandard Loan
공익 Public Interest
공적 안전망 Public Safety Net
공정거래위원회 Fair Trade Commission
과다 차입경영구조 Highly Leveraged Financial Structure
과태료 Fine for Default / Negligence Fine
구속성예금 Compensating Balance
구조조정 Structural Adjustment / Restructuring
국가(정부)위험도 Country (or Sovereign) Risk
국가신용등급 Sovereign Credit Rating (or Standing)
국공채 Government & Public Bonds
국외점포 Overseas Presence / Overseas Establishments
국정감사 National Assembly’s Inspection
국제은행감독자 회의 International Conference of Banking Supervisors(ICBS)
국제적 은행업무 Cross-border Banking Business / International Banking Business
국제회계기준 위원회 International Accounting Standards Committee(IASC)
국채 Government Bonds
국채법 National Bonds Act
금고 Imprisonment (without Hard Labor)
금리위험 Interest Rate Risk
금융감독기구 협의회 Financial Supervision Authorities Committee
금융감독기구의 설치등에 관한 법률 Act Concerning Establishment of Financial Supervisory Organizations
금융감독원 Financial Supervisory Board(FSB)
금융감독원 부원장보 Assistant Superintendent of the FSB
금융감독원 부원장 Deputy Superintendent of the FSB
금융감독원장 Superintendent of the FSB
금융감독위원회 Financial Supervisory Commission
금융감독위원회 위원장 Chairman of the Financial Supervisory Commission
금융감독위원회 부위원장 Vice Chairman of the Financial Supervisory Commission
금융감독위원회 위원 Member(or Commissioner) of the FSC
금융개혁위원회 Financial Reform Committee
금융결제원 Korea Financial Telecommunications and Clearings Institute
금융기관 제재심의회 The Financial Institution Sanction Committee
금융기관 감독규정 Regulations Concerning the Supervision of Banking Institutions
금융기관 감독업무 시행세칙 Detailed Enforcement Regulations for Supervision of Banking Institutions
금융기관 검사업무 시행세칙 Detailed Enforcement Regulations for Examination of Banking Institutions
금융기관 여신관리업무 시행세칙 Detailed Enforcement Regulations for the Credit-Management of Banking Institutions
금융기관의 공신력 Public Confidence in a Financial Institution
금융기관의 합병 등에 대한 인가기준 및 지원사항 Authorization Standards & Support Measures Concerning Mergers & Acquisitions among Financial Institutions
금융분쟁조정 위원회 Financial Disputes Settlement Committee
금융분쟁조정업무 시행세칙 Detailed Enforcement Regulations for Settlement of Financial Disputes
금융산업의 구조 개선에 관한 법률 Financial Industry Restructuring Act
금융시장 안정 및 대외신인도 제도대책 Measures to Stabilize the Domestic Financial Markets and to Enhance Institutions’ Creditworthiness
금융실명거래 및 비밀보장에관한 긴급재정경제명령 Emergency Presidential Decree Concerning Real Name Financial Transaction and Protection of Confidentiality
금융실명제 Real Name Financial Transaction System
금융전업기업가 A Financial Entrepreneur/ An Entrepreneur Specializing in Financial Business
금융통화위원회 Monetary Board
금치산자 A Person Declared Legally Incompetent
기관경고 Warning to an Institution
기본자본 Core Capital / Tier 1 Capital
기업금전신탁 Company Money-In-Trust
기업부도 Corporate Insolvency / Corporate Bankruptcy
기업지배구조 Corporate Governance
기업집단 Interlinked Companies
기업청산 Corporate Liquidation
긴급명령 Emergency Presidential Decree
긴급융자(구제) 자금 Emergency Rescue Fund / Bail-out Fund
긴급조치 Emergency Measures
난외거래 Off-Balance-Sheet Transactions
납입자본금 Paid-in Capital(U.S.) / Paid-up Capital(U.K.)
내국수입유산스 Import! Usance Bill / Domestic Import! Usance
내부유보 Retained Earnings
내부통제 Internal Controls
내인가 Preliminary Authorization
내인가(신청)단계 Application Stage of Authorization
농협 National Agricultural Cooperative Federation(N.A.C.F.)
단기금융업법 Short-Term Finance Business Act
담보가치 Collateral Value
담보권 Lien / Hypothec
담보부여신 Collateralized Loan / Loan Secured by Collateral
담보여신비율 Collateral Loans (to Total Loans) Ratio
당기순이익 Net Income (for a Fiscal Period)
당좌대출 (Authorized) Overdraft
당좌수표 (Authorized) Check
당좌예금 Checking Account(U.S.) / Current Account(U.K.)
대규모기업집단 Large Interlinked Business Group
대본점 자금공급 (자산계정) Due from (Head Office)
대본점 자금차입 (부채계정) Due to (Head Office)
대손상각 Write-off
대손충당금 Loan Loss Reserves / Loan Loss Provisions
대외신인도 International Creditworthiness (or Credit Standing)
대차대조표 Balance Sheet
대차대조표자산 (난내자산) Balance Sheet Assets
대출약정 Loan Commitment
대통령령 Presidential Decree
도매금융 Wholesale Banking Business
독점규제 및 공정 거래에 관한 법률 Monopoly Regulation and Fair Trade Act
동일계열 여신한도제 System of Credit Ceilings on Single Interlinked Business Groups
동일인 여신한도제 System of Credit Ceilings on Single Borrowers
만기어음 Matured Bills
만기연장 Roll-Over / Extension of Debt Maturity
매출어음 Bills Sold
무기명채권 Unregistered (Bearer) Bonds
무보증사채 Unsecured Bonds
무상증자 Capital Increase without Consideration / Unremunerated Rights Issue
무수익여신 Non-performing Loans
무수익여신비율 Non-performing Loan Ratio
무자본 특수법인 Special Juridical Person with No Capital
문제은행 Problem Bank / Distressed Bank
문책기관경고 Warning to Institution for Reprimand
민법 Civil Code
민영화전략 Privatization Strategy
바스켓관리제도 Credit Ceiling System on the Sum of Exposures to the Top 5(or 10) Interlinked Business Groups / Basket Control System
발행금융채권 Financial Debentures Issued
배당성향(비율) Dividend Payout Ratio
배임 Malfeasance in Office
벌금형 Fine
법인세 Corporate Income Tax
법인세법 Corporate Income Tax Act
법적위험 Legal Risk
법정관리 Court Receivership
법정준비금 Legal Reserves
보완자본 Supplementary Capital / Tier 2 Capital
보통주 Common Stock
보험감독원 Insurance Supervisory Board
보험업법 Insurance Business Act
보호예수업무 Custody Business
본인가단계 Organization Stage
본점 Head Office
부도어음 Dishonored Bills
부도유예(방지) 협약 Bankruptcy Deferment(Prevention) Accord
부동산등기법 Real Estate Registration Act
부수업무 Subsidiary Business
부실금융기관 Ailing(or Insolvent) Financial Institution
부실기업 Ailing Company / Financially-Distressed Company
부실여신 Bad Loans
부실여신대비 대손충당금잔액비율 Loan Loss Reserve Ratio (to Bad Loans)
부실여신비율 Bad Loan Ratio
부실여신조기경보 시스템 Early Warning System for Bad Loans
부실징후 예상기업체 Firm Showing Signs of Insolvency
부실채권정리기금 Non-performing Asset Resolution Fund
부실채권정리기금 채권 Non-performing Asset Resolution Fund Bonds
부외채무 Off-Balance-Sheet Liabilities
분담금 Share in Expenses
분식결산 Window-dressing for Closing
비상계획 Contingency Plan
비상임이사 Non-executive Director / Non-executive Board Member
비상장법인 Unlisted Juridical Person
비업무용고정자산 Fixed Assets not for Operations / Other Real Estate
사금융 알선 Arrangement of Private Financing
사전승인 Prior Approval
사전준비단계 Pre-filing Stage
사전통보 Prior Notification
사회적 물의 Public Censure
사후관리 Ex Post Facto Administration
사후신고 Ex Post Facto Report / After-the-fact Notice / Follow-up Report
상각 Amortization
상계 Netting
상법 Commercial Code
상시감시 Off-site Surveillance
상업어음 (진성어음) Commercial Bill
상업은행 Commercial Bank of Korea
상임이사 Executive Director / Executive Board Member
상장법인 Listed Juridical Person
상호부금 Mutual Installment Deposit (with Mutual Savings & Finance Company)
상호신용금고 Mutual Savings and Finance Company
상호지급보증 Mutual Payment Guarantees
상호출자 Interlocking (or Cross) Investments
새마을금고 New Community(Saemaul) Finance Associations
서면검사 Documentary(or Off-site) Examination
선량한 관리자로서의 주의의무 Due Diligence
선순위채무 Senior Debt / Unsubordinated Debt
성업공사 Korea Asset Management Corporation
소매금융 Retail Banking Business
소비자보호법 Consumer Protection Act
소액대출 Petty Loans
손실위험가중 부실여신비율 Loss-risk Weighted Bad Loan Ratio
손익계산서 Income Statement
수시검사 Special (or Targeted) Examination
수입부금 Mutual Installment Savings
수지개선효과 Positive Effect on the Balance-Sheet
수표법 Checks Act
수협 National Federation of Fisheries Cooperatives(N.F.F.C.)
승인요건 Approval Requirements
시가주의평가 Mark-to-market Valuation
시가주의회계제도 Market Value Accounting
시장규율 Market Discipline
시장위험 Market Risk
시장평균환율제도 Market Average Exchange Rate System(MARS)
시중은행 Nationwide Commercial Bank
시행령 Enforcement Decree
시행세칙 Detailed Enforcement Regulations
시행일 Enforcement Date / Effective Date
신용경색 Credit Crunch
신용관리기금 Korea Non-Bank Deposit Insurance Corporation
신용불량자 A Person on the Credit Black List(of Korea Federation of Banks)
신용위험 Credit Risk
신용정보의 이용 및 보호에 관한 법률 Act Concerning the Use and Protection of Financial Information
신용질서 Credit Order
신용카드계정 Credit Card Accounts
신용카드채권매출 Credit Card Receivables Sold
신용평가기관 Credit Rating Agency
신용한도 Credit Line
신용협동조합 Credit Union
신용환산율 Credit Conversion Factor
신탁계정 Trust Account
신탁업무 Trust Business
액면가격 Par Value / Face Value
약관 Standard Contract Terms and Conditions / Agreement
약속어음 Promissory Note
양도성예금증서 Negotiable Certificates of Deposit (CD)
양해각서 Memorandum of Understanding(MOU)
어음법 Bills Act
어음부도율 Bill Default Rate
어음인수 Acceptance of Bills / Underwriting of Bills
업무보고서 Call Report / Business Report
업무용고정자산 Fixed Operational Assets
업무이익 Operating Income
업무집행정지 Suspension from Exercise of Office / Suspension from Duties
여신위원회제도 Credit Committee System
여신전문금융회사 Financial Company Specializing in Loan Business
역외발행금융채권 Off-Shore Financial Debentures Issued
역외외화대출금 Off-shore Loans in Foreign Currency
역외외화예수금 Off-Shore Deposits in Foreign Currency
역외외화증권 Off-Shore Securities
역외외화차입금 Off-Shore Borrowings in Foreign Currency
연결감독원칙 Principle of Consolidated Supervision
연결재무제표 Consolidated Financial Statements
연체 Arrears
연체대출금 Credit Arrears / Overdue Credits
영리법인 Profit-Making Corporation / For-Profit Corporation
영업권 Goodwill
영업손실 Operating Losses
영업위험 Operational Risk / Business Risk
영업일 Business Day
예금보험공사 Korea Deposit Insurance Corporation
예금보험기금채권 Deposit Insurance Fund Bonds
예금인출사태 Bank-run / A Run on a Bank
예금자 보호법 Depositor Protection Act
예금자표 Depositor List
예금지급불능 Deposit Payment Insolvency / Withdrawal Insolvency / Inability to Pay Deposits
예대마진 Deposit-Loan Spread / Interest Rate Margins Between Deposits and Loans
예대율 Loans to Deposits Ratio
외국인 1인당 투자한도 Individual Ceiling on Foreign Investment
외국인 전체 투자 한도 Aggregate Ceiling on Foreign Investment
외국인투자 및 외자도입에 관한 법률 Act on Investment by Foreigners and Foreign Capital Inducement
외국환 Foreign Exchange
외국환 평형기금 Foreign Exchange Stabilization Fund
외국환 평형기금 채권 Foreign Exchange Stabilization Fund Bonds
외국환관리법 Foreign Exchange Management Act
외부감사인 External Auditor
외부주주지분 Outside Shareholders’ Equity
외화대출금 Loans in Foreign Currency / Foreign Currency Denominated Loans
외화예수금 Deposits in Foreign Currency / Foreign Currency Denominated Deposits
외화유가증권 Foreign Currency Securities
외화지급보증 Acceptances & Guarantees in Foreign Currency
외화지보대지급금 Foreign Currency Denominated Advances for Customers on Guarantees
외화차입금 Borrowings in Foreign Currency
외화콜론 Call Loans in Foreign Currency
외화콜머니 Call Money in Foreign Currency / Foreign Currency Denominated Call Money
요구불예금 Demand Deposits
요주의 여신 Precautionary (or Special Mention) Loan
우발채무 Contingent Liabilities
우선주 Preferred Stock
원가주의회계 Historical Cost Accounting
원화대출금 Loans in Won / Won-Denominated Loans
원화예수금 Deposits in Won / Won-Denominated Deposits
원화유가증권 Domestic Securities / Won-Denominated Securities
원화지급보증 Acceptances & Guarantees in Won
원화지보대지급금 Won-Denominated Advances for Customers on Guarantees
원화차입금 Borrowings in Won
원화콜론 Call Loans in Won
원화콜머니 Call Money in Won / Won Denominated Call Money
위탁검사 Examination entrusted by Government / Entrusted Examination
위험가중자산 Risk-weighted Assets
유가증권평가 충당금 Provision for Valuation Losses on Securities Investment
유동성위험 Liquidity Risk
유동성자산 Current Assets
유상증자 Issue of New Shares for Consideration / Capital Increase
유예기간 Grace Period
유형자산 Tangible Assets
융통어음(공어음) Accommodation Bill
은행감독원 Office of Bank Supervision / Bank Supervisory Board
은행감독원 부원장보 Assistant Superintendent of the OBS(or BSB)
은행감독원 부원장 Deputy Superintendent of the OBS (or BSB)
은행감독원장 Superintendent of the Office of Bank Supervision(or BSB)
은행관리 Bank Receivership
은행법 General Banking Act
은행법 시행령 Enforcement Decree of the General Banking Act
은행연합회 Korea Federation of Banks
은행지주회사 Bank Holding Company
을기금 Capital B Funds (Supplementary Funds)
의제배당 Fictitious Dividend
의향서 Letter of Intent
이사회 Board of Directors
이월이익잉여금 Profit Carried over from Prior Year
이익잉여금 Earned Surplus / Retained Earnings
이중감시원칙 Four eyes Principle / Dual Check Principle
이해관계인 An Interested Party
이해상충 Conflicts of Interest
인가(면허)취소 Revocation of Authorization (or License)
일반회계원칙 Generally Accepted Accounting Principles(GAAP)
임기 Term of Office
임점검사 On-site Examination
자격요건 Qualification Requirements
자구노력(계획) Self-rescue Efforts(plan)
자금세탁 Money Laundering
자금조달 Fund-raising / Financing
자기앞수표 Cashier’s Check / Bank Draft
자기자본 이익률 Return on Equity
자기자본(납입자본+준비금+잉여금) Equity Capital (Paid-in Capital + Reserves + Retained Surplus) ; Net Worth
자기자본조정 Equity Capital Adjustment / Change in Equity Capital
자본금 Capital
자본비용 Cost of Capital
자본시장육성에 관한 법률 Act Relating to Capital Market Support
자본잉여금 Capital Surplus
자본재구성 Recapitalization
자본적정성 Capital Adequacy
자사주(금고주) Treasury Stock
자산담보증권 Asset-backed Securities
자산부채만기구조 Asset-Liability Maturity Structure
자산재평가 Asset Reval!uation
자율규제기구 Self-Regulatory Organization
자회사 Subsidiary
장기신용은행 Korea Long Term Credit Bank
재경원장관 Minister of Finance and Economy
재무제표 Financial Statements
재산보전처분 (채무동결조치) Preservation of Assets Order / Order Suspending the Payment of Liabilities
재평가적립금 Reval!uation Reserves
저가기준평가법 Lower-of-Cost-or-Market Method
저당권 Mortgage / Hypothec
저축성예금 Time & Savings Deposits
적립금 Reserves / Provisions
전염효과 Contagion Effect / Spill-over Effect
전자금융 Electronic Banking
전자자금이체 시스템 Electronic Funds Transfer System
정관 Articles of Incorporation (and By-Laws)
정기예금 Time Deposits
정리해고 Lay-offs (in Restructuring Process)
정부대행기관 Government Agency
정상 여신 Normal Loans
정상화 Rehabilitation / Restoration of Normal Operation
정직 Suspension from Office
정책금융 Policy Loans
제3자인수 Third-party Take Over (Take-over by a Third Party)
제일은행 Korea First Bank
조기시정조치 Prompt Corrective Action
조세감면규제법 Tax Reduction and Exemption Control Act
조정결정 Mediation Decision
종목당 외국인 투자한도 Overall Ceiling on Foreign Investment in Any Stock / Bond Issue
종합금융회사 Merchant Bank / Merchant Banking Corporation / Investment Bank
종합주가지수 Composite Stock Price Index(KOSPI)
주가지수선물시장 Stock-Index Futures Exchange
주감독당국 Primary Regulator
주거래은행 Prime (Creditor) Bank / Main (Creditor) Bank
주식배당 Stock Dividend / Dividend Issue
주식포기각서 Written Pledge to Waive Right to Shares
주식회사 Corporation
주식회사의 외부 감사에 관한 법률 Act Concerning the External Audit of Corporations
주의적 기관경고 Warning to Institution for Attention
주주총회 General Meeting of Shareholders
중소기업 Small and Medium Sized Company(Enterprise) / SME
중점검사사항 Key Points of Examination / Focus of Examination
즉시총액결제 시스템 Real-time Gross Settlement System(RTGS)
증권감독원 Securities Supervisory Board
증권거래법 Securities and Exchange Act
증권거래소 Korea Stock Exchange
증권관리위원회 Securities & Exchange Commission
증권선물위원회 Securities & Futures Commission
증권투자신탁업법 Securities Investment and Trust Business Act
증자 Capital Increase
지급결제제도 Payment and Settlement Systems
지급보증 Guarantees
지급보증 대지급금 Payments on Guarantees (회계용어 : Advances for Customers)
지급정지 Payment Suspension / Payment Stopped
지방은행 Regional Bank
지방채 Local Government Bonds
징계면직 Disciplinary Dismissal / Disciplinary Removal from Office
참고2. 금융감독관련 기구 및 금융기관 명칭
창업투자회사 Venture Capital Company
채권은행 Creditor Bank
채무조건변경 Rescheduling of Debt
청문회 Hearing Committee
청산인 Liquidator / Receiver
총자산 이익률(ROA) Return on Assets
추정손실여신 Estimated Loss Loans
축협 National Livestock Cooperatives Federation
충당금계정 Allowance Account
타점권 Checks & Bills in Process of Collection
통상산업부 Ministry of Trade, Industry & Energy
통화안정계정 Monetary Stabilization Account
통화안정증권 Monetary Stabilization Bonds
퇴직급여충당금 Retirement Reserve
투자신탁회사 Investment & Trust Company
투자자문회사 Investment Consulting Company
특별대손충당금 Special Loan Loss Provisions
특수은행 Specialized Bank
틈새시장 Niche Market
파산관재인 Trustee in Bankruptcy / Bankruptcy Trustee / Receiver
파산법 Bankruptcy Law
파산자 Person Legally Bankrupt
파산참가기관 Authorities concerned with Bankruptcy / Bankruptcy Authorities
편중여신 Credit Concentration
하청업자(기업) Subcontractor
한국산업은행 Korea Development Bank
한국소비자보호원 Korea Consumer Protection Board
한국수출입은행 Export-Import! Bank of Korea
한국신용보증기금 Korea Credit Guarantee Fund
한국신용정보 Korea Credit Information Corporation
한국은행 정관 Articles of Incorporation of the Bank of Korea
한국은행법 Bank of Korea Act
한국은행법 시행령 Enforcement Decree of the Bank of Korea Act
한국주택은행 Housing & Commercial Bank
한정치산자 Person Declared Legally Quasi-incompetent
할인어음 Bills Discounted
해외전환사채 Overseas Convertible Bonds(CB)
해임권고 Recommendation of Discharge (or Dismissal) from Office
현금 Cash & Checks
현물출자 Investment in Kind
현지법인 Overseas (Local) Subsidiary
협조융자제도 Cooperative Financing System / Co-financing System
호혜주의 Principle of Reciprocity
화의 Court Mediation (for Debt Rescheduling)
환매조건부채권 매수 Repos Bought
환매조건부채권 매매 (Securities) Repurchase Agreement
환매조건부채권 매도 Repos Sold
회사별 외국인 투자한도 Ceiling on Foreign Investment in Any Corporation
회사정리 Corporate Reorganization
회사정리법 Corporate Reorganization Act
회수의문여신 Doubtful Loans
효과적 은행감독을 위한 핵심준칙 Core Principles for Effective Banking Supervision
후보추천위원회 Candidate Recommendation Committee
후선부서 Back Office
후순위채무 Subordinated Debt
BIS 자기자본비율 BIS Capital Adequacy Ratio