List of Abbreviations

AC

Amortized Cost

AFS

Available For Sale

ALCO

Asset and Liability Committee

AWS

Alliance for Water Stewardship

ASOF

Althelia Sustainable Ocean Fund

BOP

Base Of Pyramid

CD

Capacity Development

DFI

Development Finance Institution

DGIS

Directorate-General for International Cooperation

EAD

Exposure at Default

ECL

Expected Credit Loss

ESG

Environmental, Social and Governance

FV

Fair Value

FVOCI

Fair Value Through Other Comprehensive Income

FVPL

Fair Value Through Profit or Loss

GHG

Green House Gas

GWh

Giga Watt per hour

IASB

International Accounting and Standards Board

IFRS

International Financial Reporting Standards

IRC

Investment Review Committee

kWh

Kilowatt hours

LGD

Loss Given Default

MB

Management Board

MW

Mega Watt

NPL

Non-Performing Loans - loans in default

ODA

Official Development Assistance

OECD

Organisation for Economic Cooperation and Development

PIM

Public Investment Management team within FMO

PD

Probability od Default

PV

Photovoltaic

SDGs

Sustainable Development Goals

SPPI

Solely Payments of Principal and Interest

SPV

Special Purpose Vehicle

SSA

Sub-Saharan Africa

TPSA

Tourism Promotion Services Afghanistan

tCO2eq

Tonnes of CO2 equivalent

YE

Year End

  

Read more about

CIO

www.climatefundmanagers.com/nl

FMO

www.fmo.nl/

ODA

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

OECD

www.oecd.org/

SDGs

sustainabledevelopment.un.org