BUILDING PROSPECTS FUND

Statement of financial position

At December 31, 2019

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Statement of comprehensive income

At December 31, 2019

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Statement of changes in fund capital

At December 31, 2019

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Statement of cash flows

At December 31, 2019

Summary of accounting policies

Building Prospects (BP), the Fund, is established by the Dutch Ministry of Foreign Affairs in 2001 to support private investments in infrastructures in developing countries. FMO executes the Fund at the risk and expense of the Dutch State.

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Notes to the annual accounts

The cash on bank accounts can be freely disposed of.

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Risk management

For FMO, acting in its role as Fund Manager (hereafter ‘FMO’) to be able to carry out the Fund’s strategy, it is essential to have an adequate risk management system in place to identify, measure, monitor and mitigate financial and non- financial