12 Results from financial transactions

June 30, 2026

June 30, 2025

Gains/(losses) on remeasurement on valuation of hedged items

49,206

-80,336

Gains/(losses) on remeasurement of hedging instruments

-49,316

76,522

Result on hedge accounting

-110

-3,814

Result on sale and valuation of treasury derivatives not under hedge accounting

15,062

-18,864

Result on sale and valuation of derivatives related to asset portfolio

-317

-276

Result on sale and valuation of loans at FVPL

-1,879

-7,022

Result on sale and valuation of securities at FVPL

-1,052

682

Result on financial instruments mandatorily at FVPL

11,814

-25,480

Foreign exchange results loans at FVPL

17,648

-75,284

Foreign exchange results derivatives

-36,755

171,288

Foreign exchange results on other financial assets/liabilities

15,576

-85,754

Foreign exchange results

-3,531

10,250

Other financial results

-73

-12

Other changes

4,169

23,170

Total result from financial transactions

12,269

4,114

The movement of results from financial transactions can be mainly explained by changes in valuations for derivatives and FX results. This movement is primarily driven by changes in cross-currency basis spreads and yield curves of various underlying currencies (e.g. USD, EUR, AUD).

'Other changes' relate majorly to the remeasurement of 'Dutch government program liabilities' for FMO's obligations to the public fund programs managed on behalf of the Dutch Government.

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