Annual and interim reports

Significant accounting policies

The annual accounts 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

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Company balance sheet

As at 31 December 2020

Company profit and loss account

For the year ended 31 December 2020

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Notes to the company balance sheet

The company annual accounts of FMO should be read in conjunction with the consolidated annual accounts including the risk management, segment information and the notes to the consolidated accounts.

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Subsequent events

There has been no significant subsequent event between the balance sheet date and the date of approval of these accounts which would be reported by FMO.

How we report

We prepared this integrated annual report using the principles of the Integrated Reporting framework of the International Integrated Reporting Council (IIRC) and the GRI standards.

Legal entity

This report covers the activities of Financierings-Maatschappij voor Ontwikkelingslanden N.V. (FMO), FMO Investment Management B.V. (FMO IM), NedLinx B.V. and FMO’s intermediate holding subsidiaries: Nuevo Banco Comercial Holding B.V.

Reporting policy

The period covered by this report is the calendar year 2020. The publication date of the previous annual report was March 25, 2020.

Reporting governance

The Management Board (MB) is responsible for the contents of the integrated annual report. The MB has entrusted the Impact Measurement and Integrated Reporting (IMIR) team with the coordination of the report.

Standards and reporting guidelines

This report has been prepared according to the legal requirements of section 2:391 of the Dutch civil code and the Dutch legal guidelines for management board reports, RJ 400.

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