AC

Amortized cost

IEP

Independent Expert Pane

AEF

Access to Energy Fund

IFC

International Finance Corporation

AFW

Agribusiness, Food & Water

IFRS

International Financial Reporting Standards

AGM

Annual General Meeting of Shareholders

ILAAP

Internal Liquidity Adequacy Assessment Process

ARC

Audit and Risk Committee

IMF

International Monetary Fund

BPV

Basis Point Value

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

ISCO

Impact and Sustainability Committee

CFI

Center for Financial Inclusion

ISDA

International Swaps and Derivatives Association

CFOO

Chief Finance and Operations Officer

JIM

Joint Impact Model

CG

Corporate Governance

KPI

Key Performance Indicator

CGAPs

Corporate Governance Action Plans

ktCO₂e

One kiloton of CO₂ equivalent

CIO

Chief Investment Officer

KYC

Know Your Customer

CiP

Clearance in Principle

LCR

Liquidity Coverage Ratio

CP

Commercial Paper

LDC

Least developed country

CRD

Capital Requirements Directive

LIBOR

London Interbank Offered Rate

CRO

Chief Risk Officer

LIC

Low-income country

CRR

Capital Requirements Regulation

LSIs

Less Significant Institutions

CSA

Credit Support Annex

MDB

Multilateral Development Bank

CSRD

Corporate Sustainability Reporting Directive

MFF

Mobilising Finance for Forests

D&I

Diversity and Inclusion

MFI

Microfinance institution

DCF

Discounted Cashflow

MoFA

Dutch Ministry of Foreign Affairs

Delta EVE

Delta Economic Value of Equity

MSME

Micro, small and medium enterprise

DFCD

Dutch Fund for Climate and Development

NFRC

Non-Financial Risk Committee

DFI

Development Finance Institution

NFRD

Non-Financial Reporting Directive

DNB

Dutch Central Bank

NGO

Non-governmental organization

DORA

Digital Operational Resilience Act

NII

Net Interest Income

EBITDA

Earnings Before Interest, Tax, Depreciation and Amortization

NPE

Non-performing exposures

EC

European Comission

NPS

Net Promotor Score

ECB

European Central Bank

NPV

Net present value

ECL

Expected Credit Loss

NSFR

Net Stable Funding Ratio

EDFI

European Development Financial Institution

OCI

Other comprehensive income

EM

Emerging market

OFAC

The Office of Foreign Assets Control

EN

Energy

OHS

Occupational health and safety

ESAP

Environmental and social action plan

ORX

Operational Risk Data Exchange Association

ESG

Environmental, social and governance

P2G

Pillar 2 Guidance

ESRS

European Sustainability Reporting Standards

PCAF

Partnership for Carbon Accounting Financials

EU

European Union

PD

Probability of default

EURIBOR

Euro Interbank Offered Rate

PE

Private equity

FEC

Financial economic crime

PP&E

Property, plant and equipment

FI

Financial institution

PRB

Principles for Responsible Banking

FIU

Financial economic crime

RAF

Risk Appetite Framework

FMO

Financierings-Maatschappij voor Ontwikkelingslanden N.V

RI

Reducing Inequalities

FMO IM

FMO Investment Management B.V.

S&P

Standard and Poor's

FOM

Faciliteit Opkomende Markten

SARC

Selection, Appointment and Remuneration Committee

FOM-OS

Fund Emerging Markets for Developing Countries

SBF

Sustainability Bonds Framework

FPIC

Free prior and informed consent

SDG

Sustainable Development Goal

FTE

Full-time equivalent

SFDR

Sustainable Finance Disclosure Regulation

FVOCI

Fair value through other comprehensive income

SIRA

Systematic Integrity Risk Analysis

FVPL

Fair value through profit or loss

SIS

Sustainability Information System

FSLU

Forests and Sustainable Land Use

SME

Small and medium-sized enterprise

FX

Foreign exchange

SOFR

Secured overnight financing rate

GAAP

Generally Accepted Accounting Principles

SPPI

Solely payments of principal and interest

GCF

Green Climate Fund

SRB

Single Resolution Board

GDP

Gross Domestic Product

SREP

Supervisory Review and Evaluation Process

GDPR

General Data Protection Regulation

TA

Technical assistance

GHG

Greenhouse gas

TCFD

Task Force on Climate-Related Financial Disclosures

GRI

Global Reporting Initiative

TCX Fund N.V.

The Currency Exchange Fund

GRR

General Risk Reserves

UBO

Ultimate beneficial owner

GWh

Gigawatt-hours

UNEP

United Nations Environment Programme

IAS

International Accounting Standards

URP

Unfunded Risk Participation

IBOR

Interbank Offered Rate

USD

US dollar

IC

Investment Committee

VSC

Verified Carbon Standard

ICM

Independent Complaints Mechanism

Wwft

Dutch Anti-Money Laundering and Anti-Terrorist Financing Act