AFD - 2018 Registration document

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

NOTE 12 Net commissions

31/12/2017

31/12/2018

Income Expenses

Net

Income Expenses

Net

In thousands of euros

Commissions on commitments

0

-

0

15

15

Monitoring and investment commissions

60,413 12,109 15,488 11,959 99,969

-402

60,010 12,109 15,488 11,322 98,930

51,264 16,765 13,329

-1,238

50,026 16,765 13,329

Analysis commissions

- -

Commissions on gifts and subsidies

Miscellaneous commissions

-637

6,376

-592

5,784

TOTAL

-1,039

87,748

-1,830

85,919

NOTE 13 Gains and losses on financial instruments at fair value through profit and loss

31/12/2018

Gains and losses on financial instruments at fair value through profit and loss

Gains and losses on financial instruments at fair value through profit and loss

Foreign currency impact on derivatives

In thousands of euros

Financial assets and liabilities at fair value through profit and loss

-22,959

-22,959

Dividends received

7,142

-

7,142

Unrealised or realised capital gains or losses on debt securities that do not meet the SPPI criteria Loans and hedges at fair value through profit and loss

21,368 -51,469 30,345 -332,212 362,557 -43,901

21,368 -51,469 30,345 -332,212 362,557 -43,796

Income resulting from hedge accounting

-

Change in fair value hedge Change in hedged item

Natural hedging CVA/DVA/FVA

105

-987

-

-987

TOTAL

-37,503

105

-37,397

6

31/12/2017

Gains and losses on financial instruments at fair value through profit and loss net of foreign currency

Gains and losses on financial instruments at fair value through profit and loss

Foreign currency impact on derivatives

In thousands of euros

Financial assets and liabilities at fair value through profit and loss

10,258 -1,379 34,823

-6,376

3,881 -1,379 35,898

Instruments at fair value on option Income resulting from hedge accounting

1,075

P Change in fair value hedge P Change in hedged item

-169,155 203,978 385,689

-169,155 205,053

1,075

Natural hedging CVA/DVA/FVA

-347,500

38,189

5,845

5,845

TOTAL

435,235

-352,801

82,434

147

REGISTRATION DOCUMENT 2018