List of abbreviations

AC	Amortized cost	EC	European Commission
AEF	Access to Energy Fund	ECB	European Central Bank
AFC	Africa Finance Corporation	ECL	Expected Credit Loss
AFS	Available for sale	EDFI	European Development Financial Institution
AFW	Agribusiness, Food and Water	EDGE	Economic Dividends from Gender Equality
AIFMD	Alternative Investment Fund Managers Directive	EIB	European Investment Bank
ALCO	Asset and Liability Committee	EM	Emerging market
ARC	Audit and Risk Committee	EMIR	European Markets Infrastructure Regulation
BMR	Benchmark Regulations	EONIA	Euro OverNight Index Average
BOP	Base of the Pyramid	ESAP	Environmental and social action plan
BPV	Basis point value	ESG	Environmental, social and governance
BRRD	Bank Recovery and Resolution Directive	EU	European Union
C&M	Classification and measurement	EURIBOR	Euro Interbank Offered Rate
CC	Compliance Committee	EVaR	Equity Value at Risk
CD	Capacity Development	ExCo	Executive Committee
CEO	Chief Executive Officer	FAO	Food and Agriculture Organization
CET1	Common Equity Tier 1	FEC	Financial Economic Crime
CFI	Center for Financial Inclusion	FI	Financial Institution
CFM	Climate Fund Managers	FMO	Financierings-Maatschappij voor Ontwikkelingslanden N.V.
CG	Corporate governance	FMO IM	FMO Investment Management B.V.
CIO	Chief Investment Officer	FOM	Faciliteit Opkomende Markten
CiP	Clearance in Principle	FOM - OS	Fund Emerging Markets for Developing Countries
CIU	Collective Investment Undertakings	FPIC	Free prior and informed consent
CP	Commercial Paper	FRC	Financial Regulation Committee
CRD	Capital Requirements Directive	FVOCI	Fair value through other comprehensive income
CRFO	Chief Risk and Finance Officer	FVPL	Fair value through profit or loss
CRR	Capital Requirements Regulation	FX	Foreign exchange
CSA	Credit Support Annex	GAAP	Generally Accepted Accounting Principles
CTI	Cost to income	GCF	Green Climate Fund
D&I	Diversity and inclusion	GDP	Gross Domestic Product
DA	Development Accelerator	GDPR	General Data Protection Regulation
DBA	Dutch Banking Sector Agreement	GHG	Greenhouse gas
DCF	Discounted cashflow	GRI	Global Reporting Initiative
DD	Due diligence	GRR	General Risk Reserves
DEG	Deutsche Investitions- und Entwicklungsgesellschaft	GTAP	Global Trade Analysis Project
DFCD	Dutch Fund for Climate and Development	GWh	Gigawatt-hours
DFI	Development Finance Institution	IAS	International Accounting Standards
DNB	Dutch Central Bank	IASB	International Accounting and Standards Board
DS	Diverse Sectors	IBOR	Interbank Offered Rate
E&S	Environmental and social	IC	Investment Committee
EAD	Exposure at default	ICAAP	Internal Capital Adequacy Assesment Process
EaR	Earnings at Risk	ICM	Independent Complaints Mechanism
EBA	European Banking Authority	IDB	Inter-American Development Bank
EBF	European Banking Federation	IDFC	International Development Finance Club
EBITDA	Earnings Before Interest, Tax, Depreciation and Amortization	IEP	Independent Expert Panel

IFC	International Finance Corporation	OHS	Occupational health and safety
IFC PS	IFC Performance Standards	OIS	Overnight - index - swap
IFRS	International Financial Reporting Standards	ORC	Operational Risk Committee
IIRC	International Integrated Reporting Council	ORX	Operational Risk data eXchange Association
ILAAP	Internal Liquidity Adequacy Assesment Proess	P2G	Pillar 2 Guidance
IMF	International Monetary Fund	PCAF	Partnership for Carbon Accounting Financials
IMS	Infrastructure, Manufacturing and Services	PD	Probability of default
IPC	Irrevocable payment commitment	PDF	Partnership Development Fund
IRC	Investment Review Committee	PE	Private equity
IRRBB	Interest Rate Risk in the banking book	PP&E	Property, plant and equipment
JIM	Joint Impact Model	RAF	Risk Appetite Framework
KPI	Key performance indicator	RCA	Root cause analysis
KYC	Know your customer	RI	Reducing Inequalities
L&R	Loans and receivables	RVO	Rijksdienst voor Ondernemend Nederland
LCR	Liquidity Coverage Ratio	S&P	Standard and Poor's
LDC	Least developed country	SB	Supervisory Board
LGD	Loss given default	SDG	Sustainable Development Goal
LIBOR	London Interbank Offered Rate	SIC	Standard Interpretations Committee
LTA	Look-through approach	SICR	Significant increase in credit risk
MB	Management Board	SIRA	Systematic Integrity Risk Assessment
MBA	Mandate-based approach	SME	Small and medium-sized enterprise
MDB	Multilateral Development Bank	SOFR	Secured overnight financing rate
MFF	Mobilizing Finance for Forests	SPPI	Solely payments of principal and interest
MFI	Microfinance institution	SREP	Supervisory Review and Evaluation Process
MoU	Memorandum of understanding	SRM	Single Resolution Mechanism
MSME	Micro, small and medium enterprise	TCFD	Task Force for Climate-related Financial Disclosure
NAV	Net Asset Value	tCO₂e	1 tonne of CO₂equivalent
NBFI	Non-banking financial institution	TEG	Technical expert group
NCML	National Collateral Management Limited	TWG	IFI Technical Working Group
NGO	Non - governmental organization	UN	United Nations
NPE	Non performing exposures	UNEP	United Nations Environment Programme
NPL	Non performing loans	UNGPs	United Nations Guiding Principles on Business and Human Rights
NPS	Net Promotor Score	USAID	United States Agency for International Development
NPV	Net present value	USD	US dollar
NSFR	Net Stable Funding Ratio	Wft	Dutch Financial Supervision Act
NVB	Nederlande Vereniging van Banken	WWF	World Wide Fund for Nature
OCI	Other comprehensive income	Wwft	Dutch Anti-Money Laundering and Anti-Terrorist Financing Act