List of abbreviations

AC	Amortized cost	EIB	European Investment Bank
AEF	Access to Energy Fund	EMIR	European Markets Infrastructure Regulation
AFC	Africa Finance Corporation	EONIA	Euro OverNight Index Average
AFS	Available for sale	EU	European Union
AIFMD	Alternative Investment Fund Managers Directive	EURIBOR	Euro Interbank Offered Rate
ALCO	Asset and Liability Committee	EVaR	Equity Value at Risk
ARC	Audit and Risk Committee	ExCo	Executive Committee
AWS	Alliance for Water Stewardship	FAO	Food and Agriculture Organization
BOP	Base of the Pyramid	FEC	Financial Economic Crime
BRRD	Bank Recovery and Resolution Directive	FMO	Financierings-Maatschappij voor Ontwikkelingslanden N.V.
BMR	Benchmark Regulations	FMO IM	FMO Investment Management B.V.
BPV	Basis point value	FPIC	Free prior and informed consent
CC	Compliance Committee	FRC	Financial Regulation Committee
CD	Capacity Development	FOM	Faciliteit Opkomende Markten
CEO	Chief executive Officer	FOM - OS	Fund Emerging Markets for Developing Countries
CET-1	Comment Equity Tier 1	FVOCI	Fair value through other comprehensive income
CFI	Center for Financial Inclusion	FVPL	Fair value through profit or loss
CFM	Climate Fund Managers	FX	Foreign exchange
CG	Corporate governance	GAAP	Generally Accepted Accounting Principles
CIO	Chief Investment Officer	GCF	Green Climate Fund
CIP	Clearance in Principle	GHG	Greenhouse gas
CIU	Collective Investment Undertakings	GDP	Gross Domestic Product
CP	Commercial Paper	GDPR	General Data Protection Regulation
CRD	Capital Requirements Directive	GRI	Global Report Initiative
CRFO	Chief Risk and Finance Officer	GRR	General Risk Reserves
CRR	Capital Requirements Regulation	GWh	Gigawatt-hours
CSA	Credit Support Annex	IAS	International Accounting Standards
CTI	Cost to income	IASB	International Accounting and Standards Board
C&M	Classification and measurement	IBOR	Interbank Offered Rate
D&I	Diversity and inclusion	ICAAP	Internal Capital Adequacy Assesment Process
DA	Development Accelerator	IDB	Inter-American Development Bank
DBA	Dutch Banking Sector Agreement	IDFC	International Development Finance Club
DEG	Deutsche Investitions- und Entwicklungsgesellschaft	IFC PS	IFC Performance Standards
DFCD	Dutch Fund for Climate and Development	IFRIC	International Financial Reporting Interpretations Committee
DFI	Development Finance Institutions	IFRS	International Financial Reporting Standards
DNB	Dutch Central Bank	IC	Investment Committee
E&S	Environmental and social	IIRC	International Integrated Reporting Council
EAD	Exposure at default	ILAAP	Internal Liquidity Adequacy Assesment Proess
EaR	Earnings at Risk	IMF	International Monetary Fund
EBA	European Banking Authority	IMS	Infrastructure, Manufacturing and Services
EBF	European Banking Federation	IRRBB	Interest Rate Risk in the banking book
EBITDA	Earnings Before Interest, Tax, Depreciation and Amortization	IRC	Investment Review Committee
EC	European Commission	KPIs	Key performance indicators
ECL	Expected Credit Loss	KYC	Know Your Customer
EDFI	European Development Financial Institutions	LCR	Liquidity Coverage Ratio
EDGE	Economic Dividends from Gender Equality	LDCs	Least developed countries


LIBOR	London Interbank Offered Rate	PP&E	Property, plant and equipment
LGD	Loss given default	P2G	Pillar 2 Guidance
LTA	Look-through approach	RAF	Risk Appetite Framework
L&R	Loans and receivables	RVO	Rijksdienst voor Ondernemend Nederland
MB	Management Board	SB	Supervisory Board
MBA	Mandate-based approach	SDG	Sustainable Development Goals
MDB	Multilateral Development Banks	SIC	Standard Interpretations Committee
MoU	Memorandum of understanding	SIRA	Systematic Integrity Risk Assessment
NBFI	non-banking financial institution	SPPI	Solely payments of principal and interest
NCML	National Collateral Management Limited	SREP	Supervisory Review and Evaluation Process
NAV	Net Asset Value	SRM	Single Resolution Mechanism
NGO	Non - governmental Organization	S&P	Standard and Poors
NPE	Non performing exposures	TCFD	Task Force for Climate-related Financial Disclosure
NPL	Non performing loans	TEG	Technical expert group
NPS	Net Promotor Score	UN	United Nations
NPV	Net present value	UNEP	United Nations Environment Programme
NSFR	Net Stable Funding Ratio	USD	US dollar
NVB	Nederlande Vereniging van Banken	tCO₂eq	1 tonne of CO₂equivalent
OCI	Other comprehensive income	TWG	IFI Technical Working Group
OIS	Overnight - index - swap	UNEP	UN Environmental Programme
ORC	Operational Risk Committee	UNGPs	United Nations Guiding Principles on Business and Human Rights
PCAF	Carbon Accounting Financials	Wft	Dutch Financial Supervision Act
PD	Probability of default	WWF	World Wide Fund for Nature
PDF	Partnership Development Fund
PE	Private equity