Annual and interim reports

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.

Read more ›Standards and reporting guidelines

Reporting definitions

Below we have included the definitions of the reported indicators. These have been aligned with internationally harmonized definitions where available and possible.

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

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

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.

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

Glossary

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.