List of abbreviations

AEF

Access to Energy Fund

ICM

Independent Complaints Mechanism

AFW

Agribusiness, food & water

IEP

Independent Expert Panel

AGM

Annual General Meeting

IFC

International Finance Corporation

ALCO

Asset and Liability Committee

IFI

International Finance institution

AML

Anti Money Laundering

IFRS

International Financial Reporting Standards

APC

Accounting Policy Committee

IMF

International Monetary Fund

ARC

Audit and Risk Committee

IMS

Infrastructure, Manufacturing and Services

BMR

Benchmark Regulations

INR

Indian Rupee

BOP

Base of the Pyramid

IPCC

Intergovernmental Panel on Climate Change

BPV

Basis point value

IRC

Investment Review Committee

CC

Compliance Committee

JIM

Joint Impact Model

CD

Capacity Development

KPI

Key performance indicator

CEO

Chief Executive Officer

KYC

Know your customer

CET1

Common Equity Tier 1

LCR

Liquidity Coverage Ratio

CFI

Center for Financial Inclusion

LDC

Least developed country

CG

Corporate governance

LIBOR

London Interbank Offered Rate

CIO

Chief Investment Officer

LIC

Low-income country

CiP

Clearance in Principle

MB

Management Board

CP

Commercial Paper

MDB

Multilateral Development Bank

CRD

Capital Requirements Directive

MFF

Mobilising Finance for Forests

CRFO

Chief Risk and Finance Officer

MFI

Microfinance institution

CRR

Capital Requirements Regulation

MSME

Micro, small and medium enterprise

CSA

Credit Support Annex

NFRD

Non-Financial Reporting Directive

CVA

Credit valuation adjustment

NGO

Non-governmental organization

D&I

Diversity and inclusion

NPE

Non performing exposures

DA

Development Accelerator

NPL

Non-performing loans

DCF

Discounted cashflow

NPS

Net Promotor Score

DD

Due diligence

NPV

Net present value

DFCD

Dutch Fund for Climate and Development

NSFR

Net Stable Funding Ratio

DFI

Development Finance Institution

NVB

Nederlandse Vereniging van Banken

DNB

Dutch Central Bank

OCI

Other comprehensive income

EBITDA

Earnings Before Interest, Tax, Depreciation and Amortization

OFAC

The Office of Foreign Assets Control

EC

European Commission

OHS

Occupational health and safety

ECB

European Central Bank

OIS

Overnight - index - swap

ECL

Expected Credit Loss

ORC

Operational Risk Committee

EDFI

European Development Financial Institution

ORX

Operational Risk data eXchange Association

EM

Emerging market

P2G

Pillar 2 Guidance

EMIR

European Markets Infrastructure Regulation

PCAF

Partnership for Carbon Accounting Financials

EONIA

Euro OverNight Index Average

PD

Probability of default

ESAP

Environmental and social action plan

PDF

Partnership Development Fund

ESG

Environmental, social and governance

PE

Private equity

EU

European Union

PP&E

Property, plant and equipment

EURIBOR

Euro Interbank Offered Rate

PRB

Principles for Responsible Banking

FEC

Financial economic crime

RAF

Risk Appetite Framework

FI

Financial institution

RI

Reducing Inequalities

FMO

Financierings-Maatschappij voor Ontwikkelingslanden N.V.

RVO

Rijksdienst voor Ondernemend Nederland

FMO IM

FMO Investment Management B.V.

S&P

Standard and Poor's

FOM

Faciliteit Opkomende Markten

SB

Supervisory Board

FOM - OS

Fund Emerging Markets for Developing Countries

SDG

Sustainable Development Goal

FPIC

Free prior and informed consent

SFDR

Sustainable Finance Disclosure Regulation

FRC

Financial Regulation Committee

SICR

Significant increase in credit risk

FTE

Full time employee

SIS

Sustainability Information System

FVOCI

Fair value through other comprehensive income

SOFR

Secured overnight financing rate

FVPL

Fair value through profit or loss

SPPI

Solely payments of principal and interest

FX

Foreign exchange

SRB

Single Resolution Board

GAAP

Generally Accepted Accounting Principles

SREP

Supervisory Review and Evaluation Process

GCF

Green Climate Fund

SRF

Single Resolution Fund

GDP

Gross Domestic Product

TA

Technical assistance

GDPR

General Data Protection Regulation

TCFD

Task Force for Climate-related Financial Disclosure

GHG

Greenhouse gas

tCO₂e

1 tonne of CO₂ equivalent

GRC

Governance Risk and Compliance

TFG

Trade Finance Guarantee

GRI

Global Reporting Initiative

UBO

Ultimate beneficial owner

GRR

General Risk Reserves

UNEP

United Nations Environment Programme

GTAP

Global Trade Analysis Project

URP

Unfunded Risk Participation

GWh

Gigawatt-hours

USD

US dollar

IAS

International Accounting Standards

VSC

Verified Carbon Standard

IASB

International Accounting and Standards Board

Wft

Dutch Financial Supervision Act