annual and interim reports

Business risk

Environmental & Social (E&S) risk refers to risk posed by (potential) adverse impact of the FMO investments on the environment, their employees and workers, communities, and other stakeholders which may affect FMO's customers.

Non-financial risk

Operational risk is defined as the risk of loss resulting from inadequate or failed internal processes, people and systems, or from external events, including legal risks, excluding strategic risks.

Segment reporting by operating segments

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

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Information about regions

FMO operates in the following four regions: Africa, Asia, Europe & Central Asia, Latin America & the Caribbean.

Disaggregation of revenue

The following table sets out the disaggregation of the remuneration for services rendered based on the primary region. The table also includes a reconciliation of the remuneration of services rendered with FMO’s operating segments.

Segment reporting of funds and programs managed for the risk of the Dutch Government and for other public funding

Apart from financing from its own resources, FMO provides loans, guarantees and equity investments from special government funds, within the conditions and objectives of these programs.

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Analysis of financial assets and liabilities by measurement basis

The significant accounting policies summary describes how the classes of financial instruments are measured, and how income and expenses, including fair value gains and losses, are recognized.

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Fair value of financial assets and liabilities

All financial instruments for which fair value is recognized or disclosed are categorized within the fair value hierarchy, based on lowest level input that is significant to the fair value measurement as a whole, as follows:

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Notes to the consolidated statement of financial position: assets

The cash on bank accounts can be freely disposed of. All bank accounts are classified as Stage 1.

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Notes to the consolidated statement of financial position: liabilities

Short-term credits reflect the cash collateral received for derivative contracts held with positive value. Refer also to the section 'Counterparty credit risk' in the 'Risk management' chapter.

Read more ›Notes to the consolidated statement of financial position: liabilities