ABN or abn is a three-letter acronym that may refer to:

Gerrit Zalm (born May 6, 1952) is a retired Dutch politician of the People's Party for Freedom and Democracy (VVD). He served as Minister of Finance and Deputy Prime Minister from May 27, 2003 until February 22, 2007 in the Cabinets Balkenende II and III. He served earlier as Minister of Finance in the Cabinets Kok I and II from August 22, 1994 until July 22, 2002. After his term as Minister of Finance ended in 2002 he was selected by the People's Party for Freedom and Democracy to succeed retiring Party leader and Parliamentary leader in House of Representatives Hans Dijkstal. He served in this position for a full year for before becoming Minister of Finance and Deputy Prime Minister in the Cabinet Balkenende II.

He was the longest serving Minister of Finance in the History of the Netherlands and has been responsible for numerous reforms of the Economy of the Netherlands. He retired from politics after the completion of the term of the Cabinet Balkenende III.

On February 28, 2009 he was named as the CEO of the newly government owned bank ABN AMRO.

"The Man" is a slang phrase that may refer to the government or to some other authority in a position of power. In addition to this derogatory connotation, it may also serve as a term of respect and praise.

The phrase "the Man is keeping me down" is commonly used to describe oppression. The phrase "stick it to the Man" encourages resistance to authority, and essentially means "fight back" or "resist", either openly or via sabotage.

The earliest recorded use^{[citation needed]} of the term "the Man" in the American sense dates back to a letter written by a young Alexander Hamilton in September 1772, when he was 15. In a letter to his father James Hamilton, published in the Royal Dutch-American Gazette, he described the response of the Dutch governor of St. Croix to a hurricane that raked that island on August 31, 1772. "Our General has issued several very salutary and humane regulations and both in his publick and private measures, has shewn himself the Man." ^{[dubious – discuss]} In the Southern U.S. states, the phrase came to be applied to any man or any group in a position of authority, or to authority in the abstract. From about the 1950s the phrase was also an underworld code word for police, the warden of a prison or other law enforcement or penal authorities.