AFD - 2018 Registration document

STATEMENT OF NON-FINANCIAL PERFORMANCE 2 Report from one of the statutory auditors, as a designated independent third party, on the voluntary consolidated statement of non-financial performance included in the management report

2.9 Report from one of the statutory auditors, as a designated independent third party, on the voluntary consolidated statement of non-financial performance included in the management report Report from one of the statutory auditors, as a designated independent third party, on the voluntary consolidated statement of non- financial performance included in the management report Year ended 31 December 2018 TO THE GENERAL MEETING OF SHAREHOLDERS, As statutory auditors of the Agence Française de Développement (hereafter the “entity” or “AFD”) and a designated independent third party , operating under COFRAC accreditation 3-1049 and member of the KPMG International network as one of your statutory auditors, we hereby present our report on the consolidated statement of non-financial performance for the financial year ended 31 December 2018 (hereinafter the “Statement”), included in the Group’s management report by mindful application of articles L. 225- 102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code. THE ENTITY’S RESPONSIBILITY The Board of Directors is responsible for drafting a mindful statement in accordance with legal and regulatory provisions. This must contain a business model, a description of the main non-financial risks, the relevant policies applied, and the results of these policies, including the key performance indicators. In drafting the statement, the entity’s procedures (hereafter the “Standards”) were applied, the key components of which are explained in the Statement and available on request from the entity’s head office. INDEPENDENCE AND QUALITY CONTROL Our independence is defined by the provisions set out in Article L.822-11-3 of the French Commercial Code and our professional code of ethics. In addition, we have established a quality control system that includes documented policies and documented procedures aimed at ensuring compliance with the code of ethics, professional guidance and all applicable legal and regulatory texts. RESPONSIBILITY OF THE STATUTORY AUDITORS (DESIGNATED INDEPENDENT THIRD PARTY) It is our responsibility, based on our work and in connection with the voluntary step undertaken by your entity, to form a reasoned opinion expressing a conclusion of moderate assurance on the following: P the accuracy of the information provided pursuant to 3º of I and II of article R.225-105 of the French Commercial Code, i.e. the results of the policies including the key performance indicators and the action taken on the main risks, hereafter the “Information”. We are not, on the other hand, required to deliver an opinion on: P the entity’s compliance with the other applicable legal and regulatory provisions, relating namely to a vigilance plan and combatting corruption and tax evasion; P the Statement’s compliance with Article R.225-105 of the French Commercial Code;

P compliance of products and services with the applicable regulations.

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REGISTRATION DOCUMENT 2018