annual and interim reports

Notes to the consolidated statement of cash flows

The consolidated cash flow statement shows the sources of liquidity that became available during the year and the application of this liquidity.

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Activities

The activities of Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden N.V. (hereafter referred to as FMO) consist of financing activities in developing countries to stimulate private-sector development.

Significant accounting policies

The financial statements are prepared in accordance with the financial reporting requirements as included in Part 9 of Book 2 of the Dutch Civil Code with the allowed application of the accounting policies (EU-IFRS) as set forth in the consolidated

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Company statement of financial position

For the year ended December 31, 2022

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Company statement of profit or loss

For the year ended December 31, 2022

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Notes to the company statement of financial position

The company financial statements of FMO should be read in conjunction with the consolidated financial statements including the risk management information, segment information and the notes to the consolidated financial statements.

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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.

How we report

We prepared the sustainability information in this integrated annual report using the principles of the Integrated Reporting framework and the GRI Standards 2021.

Legal entity

This report covers the activities of Financierings-Maatschappij voor Ontwikkelingslanden N.V. (FMO), FMO Investment Management B.V. (FMO IM), and FMO’s intermediate holding subsidiaries: FMO Representative Office LAC Limitada, Asia Participations B.

Reporting policy

The period covered by this report is the calendar year 2022. The previous annual report was published on March 16, 2022.