AC

Amortized Cost

AEF

Access to Energy Fund

AFS

Available For Sale

ALCO

Asset and Liability Committee

CD

Capacity Development

CPP(s)

Client Protection Principles

DFI

Development finance institution

DGIS

Directorate-General for International Cooperation

EAD

Exposure at Default

ECL

Expected Credit Loss

ESG

Environmental, social and governance

FMO

Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden

FMO-OS

Fonds Opkomende Markten - Ontwikkelingssamenwerking

FV

Fair Value

FVOCI

Fair Value Through Other Comprehensive Income

FVPL

Fair Value Through Profit or Loss

GHG

Green House Gas

IASB

International Accounting and Standards Board

IDF

Infrastructure Development Fund

IFRS

International Financial Reporting Standards

FRC

Financial Risk Committee

LCY

Local currency

LGD

Loss Given Default

LIC

Low income country

MB

Management Board

MSME

Micro, small and medium-sized enterprises

NPL

Non-Performing Loans - loans in default

ODA

Official Development Assistance

OECD

Organisation for Economic Cooperation and Development

PD

Probability of Default

PE

Private Equity

PIM

Public Investment Management team within FMO

SDGs

Sustainable Development Goals

SPPI

Solely Payments of Principal and Interest

WMSME

Women-owned micro, small and medium-sized enterprises

Read more about

FMO

www.fmo.nl/

ODA

www.rijksbegroting.nl/system/files/10/odaenoesodac-criteria.pdf

OECD

www.oecd.org/

SDGs

sustainabledevelopment.un.org