AC

Amortized cost

IC

Investment Committee

AEF

Access to Energy Fund

ICAAP

Internal Capital Adequacy Assessment Processes

AFW

Agribusiness, Food & Water

ICM

Independent Complaints Mechanism

AGM

Annual General Meeting of Shareholders

IEP

Independent Expert Pane

AI

Artificial Intelligence

IFC

International Finance Corporation

APM

Alternative Performance Measures

IFRS

International Financial Reporting Standards

ARIA

Africa Resilience Investment Accelerator

IIMC

Integrity and Issue Management Committee

ARC

Audit and Risk Committee

ILAAP

Internal Liquidity Adequacy Assessment Process

BII

British International Investment

IMF

International Monetary Fund

BPV

Basis Point Value

IMS

Infrastructure, Manufacturing and Services

C&E

Climate-related and environmental

INR

Indian Rupee

CAP

Climate Action Plan

IRC

Investment Review Committee

CASA

Commercial Agriculture for Smallholders and Agribusiness

IRO

Impacts, risks and opportunities

CCR

Customer Credit Review

IRRBB

Interest rate risk in the banking book

CD

Capacity Development

ISCO

Impact and Sustainability Committee

CEO

Chief Executive Officer

ISDA

International Swaps and Derivatives Association

CET 1

Common Equity Tier 1

JIM

Joint Impact Model

CFI

Center for Financial Inclusion

KPI

Key Performance Indicator

CFOO

Chief Finance and Operations Officer

ktCO₂e

One kiloton of CO₂ equivalent

CG

Corporate Governance

KYC

Know Your Customer

CGAPs

Corporate Governance Action Plans

LAC

Latin America and the Caribbean

C&I

Commercial & Industrial

LCR

Liquidity Coverage Ratio

CIO

Chief Investment Officer

LDC

Least developed country

CiP

Clearance in Principle

LIBOR

London Interbank Offered Rate

CP

Commercial Paper

LIC

Low-income country

CPPs

Client Protection Principles

LoC

Level of Concern

CRD6

Capital Requirements Directive 6

LSIs

Less Significant Institutions

CRO

Chief Risk Officer

MDB

Multilateral Development Bank

CRR3

Capital Requirements Regulation 3

MFF

Mobilising Finance for Forests

CRR

Customer Risk Rating

MFI

Microfinance institution

CSA

Credit Support Annex

MoFA

Dutch Ministry of Foreign Affairs

CSOs

Civil Society Organizations

MSCI

Morgan Stanley Capital International

CSRD

Corporate Sustainability Reporting Directive

MSME

Micro, small and medium enterprise

CSS

Customer Satisfaction Survey

MW

Megawatt

CVC

Customer value creation

NFRC

Non-Financial Risk Committee

D&I

Diversity and Inclusion

NFRD

Non-Financial Reporting Directive

DCF

Discounted Cashflow

NGO

Non-governmental organization

DEIB

Diversity, Equity, Inclusion and Belonging

NII

Net Interest Income

Delta EVE

Delta Economic Value of Equity

NPE

Non-performing exposures

DFCD

Dutch Fund for Climate and Development

NPS

Net Promotor Score

DFI

Development Finance Institution

NPV

Net present value

DMA

Double materiality assessment

NSFR

Net Stable Funding Ratio

DNB

Dutch Central Bank

OCI

Other comprehensive income

DORA

Digital Operational Resilience Act

OECD

Organisation for Economic Co-operation and Development

E&S

Environmental and social

OFAC

The Office of Foreign Assets Control

EBA

European Banking Authority

OHS

Occupational health and safety

EBITDA

Earnings Before Interest, Tax, Depreciation and Amortization

ORX

Operational Risk Data Exchange Association

EC

European Comission

ORM

Operational Risk Management

ECB

European Central Bank

P2G

Pillar 2 Guidance

ECL

Expected Credit Loss

PCAF

Partnership for Carbon Accounting Financials

EDFI

European Development Financial Institution

PD

Probability of default

EM

Emerging market

PE

Private equity

EN

Energy

PP&E

Property, plant and equipment

ESAP

Environmental and social action plan

PRB

Principles for Responsible Banking

ESG

Environmental, social and governance

PV

Photovoltaic

ESMS

Environmental and social management system

RAF

Risk Appetite Framework

ESRS

European Sustainability Reporting Standards

RI

Reducing Inequalities

EU

European Union

S&P

Standard and Poor's

EURIBOR

Euro Interbank Offered Rate

SARC

Selection, Appointment and Remuneration Committee

EVP

Employee Value Proposition

SBF

Sustainability Bonds Framework

FEC

Financial economic crime

SDG

Sustainable Development Goal

FI

Financial institution

SFDR

Sustainable Finance Disclosure Regulation

FIU

Financial economic crime

SIRA

Systematic Integrity Risk Analysis

FMO

Financierings-Maatschappij voor Ontwikkelingslanden N.V

SIS

Sustainability Information System

FMO IM

FMO Investment Management B.V.

SLL

Sustainability Linked Loan

FOM

Faciliteit Opkomende Markten

SME

Small and medium-sized enterprise

FOM-OS

Fund Emerging Markets for Developing Countries

SNV

Stichting Nederlandse Vrijwilligers

FPIC

Free prior and informed consent

SOFR

Secured overnight financing rate

FRC

Financial Risk Committee

SPPI

Solely payments of principal and interest

FTE

Full-time equivalent

SPU

Sustainability Policy Universe

FVOCI

Fair value through other comprehensive income

SRB

Single Resolution Board

FVPL

Fair value through profit or loss

SREP

Supervisory Review and Evaluation Process

FSLU

Forests and Sustainable Land Use

TA

Technical assistance

FX

Foreign exchange

TCFD

Task Force on Climate-Related Financial Disclosures

GAAP

Generally Accepted Accounting Principles

TCX Fund N.V.

The Currency Exchange Fund

GCF

Green Climate Fund

UBO

Ultimate beneficial owner

GDP

Gross Domestic Product

UK

United Kingdom

GDPR

General Data Protection Regulation

UNEP

United Nations Environment Programme

GHG

Greenhouse gas

URP

Unfunded Risk Participation

GIIN

Global Impact Investing Network

US

United States

GRI

Global Reporting Initiative

USD

US dollar

GRR

General Risk Reserves

UTP

Unlikeliness to pay

GWh

Gigawatt-hours

VC

Venture capital

HIPSO

Harmonized Indicators for Private Sector Operations

VSC

Verified Carbon Standard

HR

Human Resouces

VOR

Verklaring omtrent Risicobeheersing

IAS

International Accounting Standards

Wwft

Dutch Anti-Money Laundering and Anti-Terrorist Financing Act

IBOR

Interbank Offered Rate