List of abbreviations

BCBS

Basel Committee on Banking Supervision

BRRD

Bank Recovery and Resolution Directive

BoP

Base of the Pyramid

CET-1

Comment Equity Tier 1

CIO

Climate Investor One

CIU

Collective Investment Undertakings

CRD

Capital Requirements Directive

CRR

Capital Requirements Regulation

DCF

Discounted Cash Flow

DFCD

Dutch Fund for Climate and Development

DFI

Development Finance Institution

DNB

De Nederlandse Bank (Dutch Central Bank)

EBA

European Banking Authority

EBITDA

Earnings Before Interest, Tax, Depreciation and Amortization

EC

European Commission

ECL

Expected Credit Loss

EDFI

European Development Finance Institution

EU

European Union

FEC

Financial & Economic Crime

FOM

Faciliteit Opkomende Markten

FMO IM

FMO Investment Management

FV

Fair value

FVOCI

Fair value through other comprehensive income

FVPL

Fair value through profit or loss

FX

Foreign exchange

GDP

Gross Domestic Product

GHG

Greenhouse gas

IAS

International Accounting Standards

IASB

International Accounting and Standards Board

IFC

International Finance Corporation

IFRIC

Internationl Financial Reporting Interpretations Committee

IFRS

International Financial Reporting Standards

IMF

International Monetary Fund

IPC

Irrevocable payment commitment

IRC

Investment Risk Committee

KPI

Key performance indicators

KYC

Know Your Customer

LDC

Least Developed Countries

LTA

Look-through approach

MBA

Mandate-based approach

MSME

Micro, Small and Medium Enterprises

NPL

Non performing loans

NPE

Non performing exposures

NPS

Net promoter score

OCI

Other comprehensive income

SIC

Standing Interpretations Committee

SDG

Sustainable Development Goals

SPPI

Solely payments of principal and interest

SRB

Single Resolution Board

SRM

Single Resolution Mechanism

USD

US dollar