AFD - 2018 Registration document

CHAPTER 6

Consolidated financial statements prepared in accordance with IFRS accounting principles adopted by the European Union

6.1 Overview

100

6.2.4 Impact of the initial application of IFRS 9 6.2.5 Notes to the financial statements at 31 December 2018

120

6.1.1 Balance sheet at 31 December 2018 6.1.2 Income statement at 31 December 2018 6.1.3 Net income and gains and losses booked directly as equity at 31 December 2018 6.1.4 Cash flow statement at 31 December 2018 6.1.5 Statement of changes in shareholders’ 6.2 Notes to the consolidated financial statements 6.2.1 Significant events of the period 6.2.2 Accounting standards applied to Agence Française de Développement 6.2.3 Principles for the preparation of the consolidated financial statements of AFD Group at 31 December 2018 equity from 1 January 2017 to 31 December 2018

100 102 103 104

134 154 165

6.2.6 Risk Information

6.2.7 Additional information

6.3 Statutory auditors’ report on the consolidated financial statements 6.4 Statutory auditors’ special report on regulated

167

105

106

agreements and commitments

172

106

6.5 Fees

177

106

108

99

REGISTRATION DOCUMENT 2018