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Independent complaints mechanism

FMO invests in emerging markets and developing economies and aims to create value for the organization, its stakeholders, society, and the environment. Read more about Independent complaints mechanism .

Information about regions

FMO operates in the following four regions: Africa, Asia, Europe & Central Asia, Latin America & the Caribbean. Read more about Information about regions .

Joint Impact Model

Over the years, development finance institutions (DFIs) and multilateral development banks (MDBs) used input-output modeling to estimate indirect impact associated with their investments. Read more about Joint Impact Model .

Know your customer

FMO runs the risk of becoming involved in money laundering, financing terrorism and financing sanctioned entities or customers with a bad reputation. Read more about Know your customer .

Legal entity

This report covers the activities of Financierings-Maatschappij voor Ontwikkelingslanden N.V. (FMO), FMO Investment Management B.V. (FMO IM), and FMO’s intermediate holding subsidiaries: FMO Representative Office LAC Limitada, Asia Participations B. Read more about Legal entity .

Lessons learned

FMO conducts evaluations, reviews and other studies to learn from past investments, help us achieve our impact goals and ensure accountability to our stakeholders. Read more about Lessons learned .

Letter from the Management Board

In 2023, the volatile global economic and geo-political circumstances were aggravated by more extreme weather conditions, food crises, the collapse of several major banks, the ongoing war in Ukraine, the war in Gaza, and Sahel coups. Read more about Letter from the Management Board .

List of abbreviations

Read more about List of abbreviations .

Material 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 about Material accounting policies .

Material accounting policies

The financial statements are prepared in accordance with the financial reporting requirements as included in Part 9 of Book 2 of the Dutch Civil Code with the allowed application of the accounting policies (EU-IFRS) as set forth in the consolidated Read more about Material accounting policies .

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