Annual and interim reports

Condensed consolidated balance sheet

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Condensed consolidated profit and loss account

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Condensed consolidated statement of comprehensive income

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Condensed consolidated statement of changes in shareholders’ equity

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Condensed consolidated statement of cash flows

The balance as mentioned in the cash flow statement corresponds with the following items in the consolidated balance sheet:

Read more ›Condensed consolidated statement of cash flows

1 Corporate information

FMO was incorporated in 1970 as a public limited company with 51% of shares held by the Dutch State and 49% held by commercial banks, state unions and other members of the private sector.

2 Basis of preparation and changes to accounting policies

The condensed consolidated interim accounts as at June 30, 2020 are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (EU).

Read more ›2 Basis of preparation and changes to accounting policies

3 Risk developments

For a detailed overview of FMO’s risk governance and risk management approach please refer to the section "Risk Management" in FMO’s consolidated annual accounts as of 31 December,2019.

4 Segment information

The Management Board sets performance targets, approves and monitors the budgets prepared by servicing units. Servicing units are not identical to the strategic sectors.

5 Financial Instruments

The following table shows the carrying amounts of financial assets and financial liabilities.