Annual and interim reports

Non-Financial Risk

Environmental & Social (E&S) risk refers to potential adverse impacts of the FMO investments on the environment, the employees and workers, the communities, and other stakeholders.

Segment reporting by operating segments

The Management Board sets performance targets, approves and monitors the budgets prepared by servicing units.

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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.

Segment reporting of funds managed for the risk of the Dutch State

Apart from financing 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.

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Notes to the consolidated profit and loss account

Included in the interest income on loans is €8,872 (2018: €13,206) related to specific impaired loans (calculated on amount net of impairment) for which adjustments to the interest income has been added.

Read more ›Notes to the consolidated profit and loss account