1 Corporate information
FMO was incorporated in 1970 as a public limited company with 51% of shares held by the Dutch Government and 49% held by commercial banks, state unions and other members of the private sector.
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2 Basis of preparation and changes to accounting policies
The condensed consolidated interim accounts as at June 30, 2021 are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (EU).
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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 2020.
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4 Segment information
The Management Board sets performance targets, approves and monitors the budgets prepared by operating segments. operating segments are not identical to the strategic sectors.
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5 Financial Instruments
The following table shows the carrying amounts of financial assets and financial liabilities.
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6 Commitments and contingent liabilities
To meet the financial needs of borrowers, FMO enters into various irrevocable commitments (loan commitments, equity commitments and guarantee commitments) and contingent liabilities.
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7 Debentures and notes
Debentures and notes includes issued debt instruments in various currencies under FMO's Debt Issuance Programs. In addition, a subordinated note of €250 million is also included in the Debenture and Notes.
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8 Short term credits
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9 Interest Income
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10 Interest Expense
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