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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 .

Members of the Supervisory Board

Details of the members of the Supervisory Board per December 31, 2025, including other positions, are provided in the following table. Read more about Members of the Supervisory Board .

Non-financial risk

Operational risk is defined as the risk of loss resulting from inadequate or failed internal processes, people or systems, or from external events, including legal risks, excluding strategic risks. Read more about Non-financial risk .

Notes to the company statement of financial statements

The company financial statements of FMO should be read in conjunction with the consolidated financial statements including the risk management information, segment information and the notes to the consolidated financial statements. Read more about Notes to the company statement of financial statements .

Notes to the consolidated statement of cash flows

The balance as mentioned in the cash flow statement corresponds with the following items in the consolidated statement of financial position: Read more about Notes to the consolidated statement of cash flows .

Notes to the consolidated statement of financial position: assets

Cash balances with Banks include funding received by FMO under sub‑delegation agreements that is in the process of being transferred to the sub‑delegee. Read more about Notes to the consolidated statement of financial position: assets .

Notes to the consolidated statement of profit or loss

Included in the interest income on loans is €13.7 million (2024: €19.0 million) related to Stage 3 loans (adjusted on basis of net carrying amount). Read more about Notes to the consolidated statement of profit or loss .

Off-balance sheet information

To meet the financial needs of borrowers, FMO enters into various irrevocable commitments (loan commitments, equity commitments and guarantee commitments) and contingent liabilities. Read more about Off-balance sheet information .

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