Statement of financial position
At December 31, 2022
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Statement of changes in fund capital
At December 31, 2022
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Statement of comprehensive income
At December 31, 2022
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Summary of accounting policies
Building Prospects (BP), the Fund, is established by the Dutch Ministry of Foreign Affairs in 2002 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. All banks are classified as Stage 1.
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Statement of cash flows
At December 31, 2022
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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
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