2 Basis of preparation and changes to accounting policies

These 2022 condensed consolidated interim accounts as at June 30, 2022 have been prepared in accordance with IAS 34 in the International Financial Reporting Standards (IFRS).

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3 Risk developments

For a detailed overview of FMO’s risk governance and risk management approach please refer to the section "Risk Management" in FMO’s consolidated annual accounts as of 31 December 2021.

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4 Segment information

The Management Board sets performance targets, approves and monitors the budgets prepared by operating segments. operating segments are not identical to the strategic sectors.

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5 Financial Instruments

The following table shows the carrying amounts of financial assets and financial liabilities.

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6 Short term credits 

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