Summary of material 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. Read more about Summary of material accounting policies .

Notes to the annual accounts

The cash on bank accounts can be freely disposed of. All banks are classified as Stage 1. Read more about Notes to the annual accounts .

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 Read more about Risk management .