AFD - 2018 Registration document

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS ACCOUNTING PRINCIPLES ADOPTED BY THE EUROPEAN UNION

Overview

6.1.5 Statement of changes in shareholders’ equity from 1 January 2017 to 31 December 2018

Unrealised or deferred gains or losses

Equity – Group share

Equity – Minority interests

Total consolidated equity

Funding reserves

Consolidated

Provisions

reserves Net income

In thousands of euros

SHAREHOLDERS’ EQUITY AT 1 JANUARY 2017 (IFRS STANDARDS)

2,807,999 460,000 1,851,719 246,200 155,930 5,521,848 294,334 5,816,182

Share of 2016 earnings retained in reserves

218,558 -218,558

-

-

Dividends paid Other changes

-27,642

-27,642

-7,415 -35,057

-570

-570

-39 -92

-609

Changes related to put options

-

-92

2017 income

312,805

312,805 19,554 332,359

Gains or losses directly recorded in equity for 2017 SHAREHOLDERS’ EQUITY AT 31 DEC 2017 (IFRS) Impact of changes to IFRS 9 Impact of initial measurement of healthcare plans for staff working overseas SHAREHOLDERS’ EQUITY AT 1 JANUARY 2018 (IFRS STANDARDS) Share of 2018 earnings retained in reserves

-7,549 -7,549 -11,741 -19,290

2,807,999 460,000 2,069,707 312,805 148,381 5,798,892 294,602 6,093,494

197,447

-57,302 140,145

1,875 142,020

-9,036

-9,036

-9,036

2,807,999 460,000 2,258,117 312,805 91,079 5,930,000 296,477 6,226,477

269,884 -269,884

-

-

Dividends paid Other changes

-42,921

-42,921 12,340

-5,902 -48,823

12,340

584

12,924

Changes related to put options

-

-93,635 -93,635

6

2018 income

115,225

115,225 22,374 137,600

Gains or losses directly recorded in equity for 2018

-34,632 -34,632

-3,374 -38,007

SHAREHOLDERS’ EQUITY AT 31 DECEMBER 2018 (IFRS STANDARDS)

2,807,999 460,000 2,540,341 115,225 56,447 5,980,012 216,524 6,196,536

31/12/2017

31/12/2018

In thousands of euros

Items that will be subsequently recycled to profit or loss Items that will not be subsequently recycled to profit or loss of which actuarial gains and losses on defined benefit liabilities*

1,579

10,932 47,877 -1,282 58,809

54,868

738

TOTAL

56,447

* The scope does not include first application entries which are booked to consolidated reserves.

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REGISTRATION DOCUMENT 2018