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Activities

The activities of Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden N.V. (hereafter referred to as FMO) consist of financing activities in developing countries to stimulate private-sector development. Read more about Activities .

Additional information

The provision and the appropriation of the net profit is based upon the Articles of Association and the Agreement State-FMO of July 1, 2023. Read more about Additional information .

Additionality

Additionality is a core principle of FMO’s work and a requirement under our agreement with the Dutch State. Read more about Additionality .

Aligned remuneration policies

The remuneration policies attach equal importance to investment and risk functions, by ensuring similar salary scale levels for both functions and avoiding bonus structures that incentivize excessive risk-taking. Read more about Aligned remuneration policies .

Alternative performance measures 

An alternative performance measure (APM) is a financial measure of historical or future financial performance, financial position, or cash flows, other than a financial measure defined or specified in the applicable financial reporting framework. Read more about Alternative performance measures  .

Analysis of financial assets and liabilities by measurement basis

The significant accounting policies summary describes how the classes of financial instruments are measured, and how income and expenses, including fair value gains and losses, are recognized. Read more about Analysis of financial assets and liabilities by measurement basis .

Capital adequacy

FMO aims to maintain a strong capital position that exceeds regulatory requirements and supports its AAA rating. Read more about Capital adequacy .

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