List of abbreviations

AC

Amortized cost

AEF

Access to Energy Fund

BP

Building Prospects

CD

Capacity Development Program

CET1

Common Equity Tier 1

CFM

Climate Fund Managers

CRD

Capital Requirements Directive

CRR

Capital Requirements Regulation

DFCD

Dutch Fund for Climate and Development

DNB

De Nederlandse Bank (Dutch Central Bank)

EBITDA

Earnings Before Interest, Tax, Depreciation and Amortization

EC

European Commission

ECB

European Central Bank

ECL

Expected Credit Loss

EDFI

European Development Finance Institution

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

GCF

Green Climate Fund

GDP

Gross Domestic Product

IAS

International Accounting Standards

IFRS

International Financial Reporting Standards

IMF

International Monetary Fund

IPC

Irrevocable payment commitment

IRC

Investment Risk Committee

JIM

Joint Impact Model

KYC

Know Your Customer

LIBOR

London Inter-Bank Offered Rate

MB

Management Board

MSME

Micro, Small and Medium Enterprises

MFF

Mobilizing Finance for Forests

NPL

Non performing loans

OCI

Other comprehensive income

PP&E

Property Plant and Equipment

RI

Reduced Inequalities

SB

Supervisory Board

SRB

Single Resolution Board

SRF

Single Resolution Fund

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