AFD_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS 6 Notes to the consolidated financial statements

It is prepared using the indirect method, with net income restated for non-monetary items: provisions for the depreciation of property, plant and equipment and the amortisation of intangible assets, net allocations to provisions and other transfers not involving cash disbursement, such as accrued liabilities and income.

Cash flows arising from operating, investment and financing transactions are calculated as the difference between items in the annual accounts for the preceding and current financial years. Cash flow includes cash funds and demand deposits held at the Banque de France and with credit institutions.

6.2.4 Notes to the Balance Sheet

Table of contents

NOTEb1

NOTEb7

Financial assets and liabilities at fair value through profit and loss

Debts to credit institutions and customers, and debt securities Financial assets and liabilities measured at amortised cost Financial assets and liabilities measured at fair value

109

113

NOTEb2

NOTEb8

Financial hedging derivatives

109

114

NOTEb3

Financial investments

109

NOTEb9

115

NOTE 4

Receivables due from credit institutions and customers

112

NOTEb10 Provisions and impairments

115

NOTEb5

Accruals and miscellaneous assets

112

NOTEb11 Statement of changes in equity

116

NOTEb6

Property, plant and equipment and intangible assets

113

108

REGISTRATION DOCUMENT 2017

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