Corporate information
The 2022 financial statements of Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden N.V. (hereafter referred to as ‘FMO’ or ‘the company’) were prepared by the members of the Management Board and signed by all members of the Management
Read more ›Corporate information
Consolidated statement of financial position
For the year ended December 31, 2022
Read more ›Consolidated statement of financial position
Consolidated statement of profit or loss
For the year ended December 31, 2022
Read more ›Consolidated statement of profit or loss
Consolidated statement of comprehensive income
For the year ended December 31, 2022
Read more ›Consolidated statement of comprehensive income
Consolidated statement of changes in shareholders' equity
For the year ended December 31, 2022
Read more ›Consolidated statement of changes in shareholders' equity
Consolidated statement of cash flows
For the year ended December 31, 2022
Read more ›Consolidated statement of cash flows
Significant accounting policies
The consolidated financial statements (the ‘financial statements’) have been prepared in accordance with International Financial Reporting Standards (‘IFRS’) as endorsed by the European Union and with Part 9 of Book 2 of the Dutch Civil Code for the
Read more ›Significant accounting policies
Risk management
This chapter provides an overview of FMO's risk governance and risk management approach. The sections describe the key risk domains relevant for FMO and developments throughout 2022.
Read more ›Risk management
Capital adequacy
FMO aims to maintain a strong capital position that exceeds regulatory requirements and supports its AAA rating.
Read more ›Capital adequacy
Financial risk
Investment risk is defined as the risk that actual investment returns will be lower than expected returns, and includes credit, equity, concentration and counterparty credit risks.
Read more ›Financial risk