2 Basis of preparation and changes to accounting policies
These 2023 condensed consolidated interim accounts as at June 30, 2023 have been prepared in accordance with IAS 34 of the International Financial Reporting Standards (IFRS), as endorsed by the EU. Read more about 2 Basis of preparation and changes to accounting policies .
8 Commitments and contingent liabilities
To meet the financial needs of borrowers, FMO enters into various irrevocable commitments (loan commitments, equity commitments and guarantee commitments) and contingent liabilities. Read more about 8 Commitments and contingent liabilities .
12 Results from equity investments
Refer to Note 3.3 for details of the movements in results from equity investments. Read more about 12 Results from equity investments .
14 Results from financial transactions
The movement for results from financial transactions can be mainly explained by changes in valuations for derivatives and FX results. Read more about 14 Results from financial transactions .
15 Remuneration for services rendered
Remuneration for managing funds and programs is assessed for market conformity. Related management expenses are included in operating expenses. Read more about 15 Remuneration for services rendered .
19 Events after the end of the reporting period
In July 2023 the material outstanding conditions on a new debt fund were satisfied resulting in a US$ 750 million commitment from the anchor investors to the new fund. Read more about 19 Events after the end of the reporting period .