annual and interim reports

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.

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Notes to the consolidated statement of profit or loss

Included in the interest income on loans is €28,814k (2021: €15,088k) related to Stage 3 loans (adjusted on basis of net carrying amount).

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Off-balance sheet information

To meet the financial needs of borrowers, FMO enters into various irrevocable commitments (loan commitments, equity commitments and guarantee commitments) and contingent liabilities.

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Related party information

FMO defines the Dutch Government, FMO's subsidiaries, associates, the Management Board (MB) and Supervisory Board (SB) as related parties.

Subsequent events

On February 6, 2023, there was a magnitude 7.8 earthquake that hit Turkey and Syria. This lead to thousands of buildings in the southern provinces of Turkey and northern parts of Syria to collapse with a significant loss of life recorded.

Notes to the consolidated statement of comprehensive income

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