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

❙ Transition of impairments on financial assets

31/12/2017

Financial assets at fair value through profit and loss

Financial assets at fair value through profit and loss on option

IAS 39 – Impairment amount

Debt securities that do not meet the SPPI criteria

Equity securities

In thousands of euros

Impairments under IAS 39

Central banks Financial assets available for sale Loans and receivables due from credit institutions Loans and receivables due from customers Held-to-maturity securities Impairment balances under IAS 39 Restatements of impairment under IFRS 9 Of assets restated from available-for- sale assets under IAS 39 Of assets restated from loans and receivables under IAS 39 Of which assets restated from held-to- maturity securities under IAS 39

73,383

123,467

8,261

702,105

12,816

898,956

21,077

Impairment balances under the provisions of IFRS 9

21,077

01/01/2018

❙ Transition of provisions on guarantee and financing commitments

31/12/2017

01/01/2018

Restatements of provisions under IFRS 9

IAS 39 – Provision amount

IFRS 9 - Provision amount

In thousands of euros

Financing commitments

61,427 43,444 17,982

61,427 43,444 17,982 15,195 13,935

to credit institutions

P

to customers

P

Guarantee commitments

13,372 13,372

1,823

ARIZ guarantees

563

P

P other guarantees given PROVISIONS BALANCE

1,260

1,260

13,372

63,249

76,621

130

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REGISTRATION DOCUMENT 2018