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 complies with the financial reporting requirements included in Title 9 of Book 2 of the Dutch Civil Code, where applicable. The report by the Management Board complies with section 2:391 of the Dutch civil code.

Read more ›Standards and reporting guidelines

Reporting definitions

In this section, we provide an overview of the definitions of the key indicators reported in the Management Board report. Where possible, these have been aligned with internationally harmonized definitions.

External assurance

We have engaged Ernst & Young Accountants LLP to perform a review of the sustainability information included in specific chapters 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: GRI 1 and 2

FMO reports ‘In Accordance’ with the Global Reporting Initiative (GRI) standards. In the following table, reference is made to the GRI 1: Foundation 2021 and GRI 2: General Disclosures 2021.

Read more ›GRI content index: GRI 1 and 2