AC

Amortized Cost

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/yr

GigaWatt hours per year

ha

Hectares

HFO

Heavy Fuel Oil

IASB

International Accounting and Standards Board

IFRS

International Financial Reporting Standards

IPP

Independent Power Plant

FRC

Financial Risk Committee

LDC

Least Developed Country

LGD

Loss Given Default

MT

Mega Tonne

MW

Mega Watt

NGO

Non Governmental Organization

NPL

Non-Performing Loans - loans in default

NPV

Net Present Value

OCI

Other Comprehensive Income

ODA

Official Development Assistance

OECD

Organisation for Economic Cooperation and Development

PD

Probability of Default

PIM

Public Investment Management team within FMO

SDGs

Sustainable Development Goals

SHS

Solar Home Systems

SPPI

Solely Payments of Principal and Interest

SSA

Sub-Saharan Africa

tCO2eq

Tonnes of CO2 equivalent

VC

Venture Capital

VER

Voluntary Emission Rights

YE

Year End

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