List of abbreviations

AC	Amortized cost	IC	Investment Committee
AEF	Access to Energy Fund	ICM	Independent Complaints Mechanism
AFW	Agribusiness, Food & Water	IEP	Independent Expert Pane
AGM	Annual General Meeting	IFC	International Finance Corporation
ALCO	Asset and Liability Committee	IFRS	International Financial Reporting Standards
ARC	Audit and Risk Committee	IMF	International Monetary Fund
CC	Compliance Committee	IMS	Infrastructure, Manufacturing and Services
CD	Capacity Development	INR	Indian Rupee
CEO	Chief Executive Officer	IRC	Investment Review Committee
CET 1	Common Equity Tier 1	JIM	Joint Impact Model
CFI	Center for Financial Inclusion	KPI	Key Performance Indicator
CG	Corporate Governance	KYC	Know Your Customer
CIO	Chief Investment Officer	LCR	Liquidity Coverage Ratio
CiP	Clearance in Principle	LDC	Least developed country
CFOO	Chief Finance and Operations Officer	LIBOR	London Interbank Offered Rate
CP	Commercial Paper	LIC	Low-income country
CRO	Chief Risk Officer	MB	Management Board
CRR	Capital Requirements Regulation	MDB	Multilateral Development Bank
CSA	Credit Support Annex	MFF	Mobilising Finance for Forests
CSRD	Corporate Sustainability Reporting Directive	MFI	Microfinance institution
D&I	Diversity and Inclusion	MSME	Micro, small and medium enterprise
DCF	Discounted Cashflow	NFRD	Non-Financial Reporting Directive
DFCD	Dutch Fund for Climate and Development	NGO	Non-governmental organization
DFI	Development Finance Institution	NPL	Non-performing loans
DNB	Dutch Central Bank	NPS	Net Promotor Score
EBITDA	Earnings Before Interest, Tax, Depreciation and Amortization	NPV	Net present value
EC	European Comission	NSFR	Net Stable Funding Ratio
ECB	European Central Bank	OCI	Other comprehensive income
ECL	Expected Credit Loss	OFAC	The Office of Foreign Assets Control
EDFI	European Development Financial Institution	OHS	Occupational health and safety
EM	Emerging market	ORC	Operational Risk Committee
EN	Energy	P2G	Pillar 2 Guidance
ESAP	Environmental and social action plan	PCAF	Partnership for Carbon Accounting Financials
ESG	Environmental, social and governance	PD	Probability of default
ESRS	European Sustainability Reporting Standards	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
FIU	Financial economic crime	S&P	Standard and Poor's
FMO	Financierings-Maatschappij voor Ontwikkelingslanden N.V	SARC	Selection, Appointment and Remuneration Committee
FMO IM	FMO Investment Management B.V.	SB	Supervisory Board
FOM	Faciliteit Opkomende Markten	SDG	Sustainable Development Goal
FOM-OS	Fund Emerging Markets for Developing Countries	SFDR	Sustainable Finance Disclosure Regulation
FPIC	Free prior and informed consent	SIS	Sustainability Information System
FTE	Full-time equivalent	SME	Small and medium-sized enterprise
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	TA	Technical assistance
GDP	Gross Domestic Product	TCFD	Task Force on Climate-Related Financial Disclosures
GDPR	General Data Protection Regulation	ktCO₂e	One kiloton of CO₂ equivalent
GHG	Greenhouse gas	UBO	Ultimate beneficial owner
GRI	Global Reporting Initiative	UNEP	United Nations Environment Programme
GRR	General Risk Reserves	URP	Unfunded Risk Participation
GWh	Gigawatt-hours	USD	US dollar
IAS	International Accounting Standards	VSC	Verified Carbon Standard
IBOR	Interbank Offered Rate	Wwft	Dutch Anti-Money Laundering and Anti-Terrorist Financing Act