Annual and interim reports

Other reporting definitions

We have aligned our indicator definitions with internationally harmonized definitions if these are available. Below we have included the definitions of the reported indicators, insofar as they were not included in chapter Our Performance.

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External assurance

We have engaged Ernst & Young Accountants LLP to audit the annual accounts, to perform a review of the sustainability information in specific chapters in scope and an audit of selected elements of this report.

Joint Impact Model

The Joint Impact Model (JIM) is the successor of FMO’s impact model which was introduced in 2015.

Additional information

The provision and the appropriation of the net profit is based upon the Articles of Association and the Agreement State-FMO of November 16, 1998.

Guarantee provisions in the Agreement State-FMO of November 16, 1998

7.1 To determine whether FMO has grounds for invoking the maintenance obligation (the ‘State’s Maintenance Obligation’) as referred to in Article 7.2.1, the losses incurred by FMO as referred to in Article 7.2.

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GRI general disclosures

In the overview below we explain the material topics. Also refer to table GRI management approach and topic-specific disclosures.

List of abbreviations

GRI content index

FMO has chosen for the ‘In Accordance’ option ‘Core’. In the following table, reference is made to the GRI 102: General Disclosures.

GRI Management approach and topic-specific disclosures

For GRI Disclosure 103-1 Definition and boundary of material topic, please refer to the Glossary.

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