Annual Report 2023

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Home Annual report 2023 Company financial statements

Accounting policies

Company statement of financial position

For the year ended December 31, 2023 Read more about Company statement of financial position .

Company statement of profit or loss

For the year ended December 31, 2023 Read more about Company statement of profit or loss .

Notes to the company financial statements

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  • About this report
  • At a glance
    • FMO is the Dutch entrepreneurial development bank
    • 2023 Performance
  • Report of the Management Board
    • Letter from the Management Board
    • A selection of our investments
    • External environment
    • Our strategy
    • Public funding
    • Commercial mobilization
    • Our value creation model
      • Operating context
      • Our business model
      • Value creation
    • Our investment process
      • External events affecting our investment process
      • Know your customer
      • ESG value creation
      • How we apply our investment process 
    • Performance against our strategy
      • Our achievements in 2023
      • Agribusiness, food and water sector
      • Energy sector
      • Financial institutions sector
      • Organizational developments
      • Business integrity
      • Financial performance
    • Lessons learned
    • 2024 Outlook
      • Priorities in 2024
    • In control statement
  • Report of the Supervisory Board
    • Corporate governance
    • Proposals and recommendations to the Annual General Meeting of Shareholders (AGM) 
    • Members of the Supervisory Board
  • Corporate governance
    • Governance structure
    • Diversity and inclusion
    • Aligned remuneration policies
    • Independent complaints mechanism
    • Corporate governance codes
    • FMO Investment Management BV
  • Risk management
    • Capital adequacy
    • Financial risk
    • Business risk
    • Non-financial risk
  • Annex
    • Materiality assessment and stakeholder engagement 
      • Materiality assessment
      • Stakeholder dialogue
      • Connectivity table
    • External commitments
    • EU Taxonomy
    • How we report
      • Legal entity
      • Reporting policy
      • Standards and reporting guidelines
      • Reporting governance
      • External assurance
      • Joint Impact Model
      • Reporting definitions
  • Consolidated Financial Statements
    • Consolidated statement of financial position
    • Consolidated statement of profit or loss
    • Consolidated statement of comprehensive income
    • Consolidated statement of changes in shareholders' equity
    • Consolidated statement of cash flows
    • Accounting policies
      • Corporate information
      • Material accounting policies
    • Notes to the consolidated financial statements
      • Notes to the consolidated statement of financial position: assets
      • Notes to the consolidated statement of financial position: liabilities and equity
      • Notes to the consolidated statement of profit or loss
      • Notes to the consolidated statement of comprehensive income
      • Notes to the consolidated statement of cash flows
      • Off-balance sheet information
      • Related party information
      • Subsequent events
    • Segment information
      • Segment reporting by operating segments
      • Information about regions
      • Disaggregation of revenue
      • Segment reporting of funds and programs managed for the risk of the Dutch Government and for other public funding
    • Analysis of financial assets and liabilities by measurement basis
      • Fair value of financial assets and liabilities
  • Company financial statements
    • Accounting policies
      • Activities
      • Material accounting policies
    • Company statement of financial position
    • Company statement of profit or loss
    • Notes to the company financial statements
      • Notes to the company statement of financial position
      • Subsequent events
  • Principles for responsible banking
  • Independent auditor’s report and assurance report
  • Additional information
    • Guarantee provisions in the Agreement State-FMO of November 16, 1998
  • Indexes
    • GRI content index: GRI 1 and 2
    • GRI content index: GRI 3
    • EU Directive reference table
    • Sustainability topics
    • List of abbreviations

FMO

  • The Netherlands

  • info@fmo.nl

  • +31 70 314 96 96

  • Anna van Saksenlaan 71

  • 2593 HW, The Hague

  • South Africa

  • joburg-office@fmo.nl

  • Kenya

  • nairobi-office@fmo.nl

  • Costa Rica

  • sanjose-office@fmo.nl

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