Annual and interim reports

Non-Financial Risk

Environmental, Social and Governance (ESG) risk is the potential adverse impact of the investments FMO makes to people and the environment.

Segment reporting by operating segments

The Management Board sets performance targets, approves and monitors the budgets prepared by the front office servicing units. These shall therefore perform in accordance with the strategy and targets.

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Information about geographical areas

FMO operates in the following four geographical markets: Africa, Asia, Europe & Central Asia, Latin America & the Caribbean. The allocation of revenues to the markets is based upon the geographical classification of the financing projects.

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Disaggregation of revenue

The following table sets out the disaggregation of the Remuneration for services rendered based on the primary geographical areas and strategic sector.

Information about major customers

In 2018 FMO had no customers that individually contributed more than 10% to FMO's total revenues (2017: 1).

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Segment reporting of funds managed for the risk of the state

Apart from making disbursements from its own resources, FMO provides loans, guarantees and equity investments from special government funds, within the conditions and objectives of these facilities.

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Analysis of financial assets and liabilities by measurement basis

The significant accounting policies summary describes how the classes of financial instruments are measured, and how income and expenses, including fair value gains and losses, are recognized.

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Fair value of financial assets and liabilities

All financial instruments for which fair value is recognized or disclosed are categorized within the fair value hierarchy, based on lowest level input that is significant to the fair value measurement as a whole, as follows:

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Notes to the consolidated balance sheet: assets

The cash on bank accounts can be freely disposed of.

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Notes to the consolidated balance sheet: liabilities

Short-term credits reflect the cash collateral received for derivative contracts we held with positive value. We also refer to the section 'Counterparty credit risk' in the Risk Management chapter.

Read more ›Notes to the consolidated balance sheet: liabilities