AFD - 2018 Registration document

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS ACCOUNTING PRINCIPLES ADOPTED BY THE EUROPEAN UNION 6 Notes to the consolidated financial statements

6.2.4 Impact of the initial application of IFRS 9

Impact of application of IFRS 9

Adjustments

Initial measurement of healthcare plans for staff working overseas

Classification and measurement of financial instruments

31/12/2017 IAS 39 1,016,778

Impairments for credit risk

01/01/2018 IFRS 9 1,016,778

In thousands of euros

Restatements

Central banks

Financial assets at fair value through profit and loss Financial assets at fair value through profit and loss on option Debt securities that do not meet the SPPI criteria Securities at fair value through P&L Hedging derivatives

180,095

2,562,351

-18,401

2,715,368

24,567 146,851

-24,567 104,307

-

251,158

2,482,611

-18,401

2,464,210

8,676

-8,676

-

Hedging derivatives

1,679,788

-104,307

1,575,481

Available-for-sale financial assets Financial assets at fair value through equity Securities at amortised cost Loans and receivables due from credit institutions and equivalent at amortised cost

3,016,003 -3,016,003

-

1,504,971

107

1,505,078

843,527

843,527

6,613,638 1,260,143 5,353,495

-236,191

7,573

31,694

6,416,714 1,260,143 5,156,571

Demand

Term

-236,191

7,573

31,694

Loans and receivables due from customers at amortised cost

25,437,510 25,437,510

-767,489 -767,489

25,810 164,976

24,860,806 24,860,806

Other loans to customers

25,810

164,976

Revaluation differences on interest rate- hedged portfolio Held-to-maturity financial assets

1,166

1,166

778,182 22,683 599,443 53,335 546,107 146,156 194,190 31,822

-778,182

-

Deferred tax assets

3,212

-7,591

18,304 599,443 53,335 546,107 146,156 194,190 31,822

Accruals and other miscellaneous assets

Accruals

Other assets

Equity stakes in companies accounted for by the equity method

Property, plant and equipment

Intangible assets TOTAL ASSETS

39,717,454

-

18,301 189,079

39,924,834

120

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REGISTRATION DOCUMENT 2018