List of abbreviations

AC

 

Amortized cost

AEF

 

Access to Energy Fund

AGM

 

Annual General Meeting

ALCO

 

Asset and Liability Committee

BoP

 

Base of the Pyramid

BP

 

Building Prospects

CBTF

 

Corona Business Task Force

CD

 

Capacity Development Program

CCB

 

Capital Conservation Buffer

CET-1

 

Comment Equity Tier 1

CFM

 

Climate Fund Managers

CIO

 

Climate Investor One

CRD

 

Capital Requirements Directive

CRR

 

Capital Requirements Regulation

DA

 

Development Accelerator

DCF

 

Discounted Cash Flow

DFCD

 

Dutch Fund for Climate and Development

DFI

 

Development Finance Institution

DNB

 

De Nederlandse Bank (Dutch Central Bank)

E&S

 

Environmental and Social

EBA

 

European Banking Authority

EBITDA

 

Earnings Before Interest, Tax, Depreciation and Amortization

EC

 

European Commission

ECL

 

Expected Credit Loss

EDFI

 

European Development Finance Institution

EM

 

Emerging Market

ESG

 

Environmental, Social and Governance

EU

 

European Union

FEC

 

Financial & Economic Crime

FOM

 

Faciliteit Opkomende Markten

FOM - OS

 

Fund Emerging Markets for Developing Countries

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

IAS

 

International Accounting Standards

IASB

 

International Accounting and Standards Board

IBOR

 

Interbank Offered Rates

IFC

 

International Finance Corporation

IFRS

 

International Financial Reporting Standards

ILO

 

International Labour Organization

IMF

 

International Monetary Fund

IPC

 

Irrevocable payment commitment

IRC

 

Investment Risk Committee

JIM

 

Joint Impact Model

KPI

 

Key performance indicator

KYC

 

Know Your Customer

LDC

 

Least Developed Country

LFTF

 

Liquidity and Financial Task Force

MDB

 

Multilateral Development Bank

MSME

 

Micro, Small and Medium Enterprises

NPL

 

Non performing loans

OCI

 

Other comprehensive income

PDF

 

Partnership Development Fund

PE

 

Private equity

PP&E

 

Property Plant and Equipment

P2G

 

Pillar 2 Guidance

RI

 

Reduced Inequalities

RFR

 

Risk Free Interest - Rate

SDG

 

Sustainable Development Goal

SIRA

 

Systemic Integrity Risk Assessment

SME

 

Small and Medium-sized Enterprises

SRB

 

Single Resolution Board

SRF

 

Single Resolution Fund